BERINDE CONSTRUCT: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BERINDE CONSTRUCT
Largest movements
- Tangible fixed assets +€27,206
up €27,206 (+150.2%), from €18,113 to €45,319
- Receivables within one year -€6,199
down €6,199 (-26.6%), from €23,270 to €17,071
of which Trade receivables: -€7,102
- Cash +€5,928
up €5,928 (+28.9%), from €20,488 to €26,416
mainly Debts after one year (+€14,146) and Current portion of long-term debt (+€6,892)
- Deferred charges and accrued income +€2,639
up €2,639 (+426.4%), from €619 to €3,258
- Debts after one year +€14,146
up €14,146 (+139.8%), from €10,120 to €24,266
- Current portion of long-term debt +€6,892
up €6,892 (+144.2%), from €4,779 to €11,671
- Other debts +€6,307
up €6,307 (+87.4%), from €7,216 to €13,523
- Reserves +€3,357
up €3,357 (+22.4%), from €14,970 to €18,327
of which Distributable reserves: +€3,357
- Depreciation +€2,235
up €2,235 (+49.2%), from €4,544 to €6,778
- Taxes -€1,182
down €1,182 (-46.1%), from €2,566 to €1,384
- Other operating charges -€936
down €936 (-47.5%), from €1,971 to €1,035
- Gross operating margin +€461
up €461 (+3.6%), from €12,871 to €13,332
- Financial charges +€366
up €366 (+44.3%), from €825 to €1,191
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €62,489 | €92,064 | +€29,574 | +47.3% |
| Fixed assets | 21/28 | €18,113 | €45,319 | +€27,206 | +150.2% |
| Tangible fixed assets | 22/27 | €18,113 | €45,319 | +€27,206 | +150.2% |
| Furniture and vehicles | 24 | €18,113 | €45,319 | +€27,206 | +150.2% |
| Current assets | 29/58 | €44,377 | €46,745 | +€2,368 | +5.3% |
| Amounts receivable within one year | 40/41 | €23,270 | €17,071 | -€6,199 | -26.6% |
| Trade receivables | 40 | €22,507 | €15,405 | -€7,102 | -31.6% |
| Other amounts receivable | 41 | €763 | €1,666 | +€903 | +118.4% |
| Cash at bank and in hand | 54/58 | €20,488 | €26,416 | +€5,928 | +28.9% |
| Deferred charges and accrued income | 490/1 | €619 | €3,258 | +€2,639 | +426.4% |
| Total equity and liabilities | 10/49 | €62,489 | €92,064 | +€29,574 | +47.3% |
| Equity | 10/15 | €33,419 | €36,776 | +€3,357 | +10.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €14,970 | €18,327 | +€3,357 | +22.4% |
| Non-distributable reserves | 130/1 | €486 | €486 | = | 0.0% |
| Reserves not available under the articles | 1311 | €486 | €486 | = | 0.0% |
| Distributable reserves | 133 | €14,485 | €17,842 | +€3,357 | +23.2% |
| Profit (loss) carried forward | 14 | €12,249 | €12,249 | = | 0.0% |
| Amounts payable | 17/49 | €29,070 | €55,287 | +€26,217 | +90.2% |
| Amounts payable after more than one year | 17 | €10,120 | €24,266 | +€14,146 | +139.8% |
| Financial debts | 170/4 | €10,120 | €24,266 | +€14,146 | +139.8% |
| Amounts payable within one year | 42/48 | €18,950 | €31,021 | +€12,071 | +63.7% |
| Current portion of amounts payable after more than one year | 42 | €4,779 | €11,671 | +€6,892 | +144.2% |
| Trade debts | 44 | €1,671 | €1,324 | -€347 | -20.8% |
| Suppliers | 440/4 | €1,671 | €1,324 | -€347 | -20.8% |
| Taxes, remuneration and social security | 45 | €5,284 | €4,503 | -€780 | -14.8% |
| Taxes | 450/3 | €5,284 | €4,503 | -€780 | -14.8% |
| Other amounts payable | 47/48 | €7,216 | €13,523 | +€6,307 | +87.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,544 | €6,778 | +€2,235 | +49.2% |
| Other operating charges | 640/8 | €1,971 | €1,035 | -€936 | -47.5% |
| Gross operating margin | 9900 | €12,871 | €13,332 | +€461 | +3.6% |
| Operating profit (loss) | 9901 | €6,357 | €5,519 | -€838 | -13.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €825 | €1,191 | +€366 | +44.3% |
| Recurring financial charges | 65 | €825 | €1,191 | +€366 | +44.3% |
| Profit (loss) for the period before taxes | 9903 | €5,532 | €4,329 | -€1,203 | -21.8% |
| Income taxes | 67/77 | €2,566 | €1,384 | -€1,182 | -46.1% |
| Profit (loss) for the period | 9904 | €2,966 | €2,944 | -€22 | -0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,966 | €2,944 | -€22 | -0.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.