BERINGER COMPANY: what changed
BERINGER COMPANY
Largest movements
- Tangible fixed assets -€17,522
down €17,522 (-5.9%), from €296,117 to €278,594
of which Land and buildings: -€9,372
- Cash +€12,042
up €12,042 (+185%), from €6,501 to €18,543
mainly Depreciation (+€17,522) and Net result for the year (+€2,284)
- Current investments +€4,629
up €4,629 (+7.4%), from €62,400 to €67,029
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€60,775
down €60,775 (-100.0%), from €60,775 to €0
of which Non-recurring financial income: -€60,775
- Gross operating margin +€38,244
up €38,244, from -€33 to €38,211
- Depreciation -€15,996
down €15,996 (-47.7%), from €33,518 to €17,522
- Taxes +€2,553
up €2,553 (+181%), from €1,414 to €3,966
- Financial charges -€1,174
down €1,174 (-9.1%), from €12,896 to €11,721
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €379,167 | €378,158 | -€1,008 | -0.3% |
| Fixed assets | 21/28 | €296,117 | €278,594 | -€17,522 | -5.9% |
| Tangible fixed assets | 22/27 | €296,117 | €278,594 | -€17,522 | -5.9% |
| Land and buildings | 22 | €277,827 | €268,455 | -€9,372 | -3.4% |
| Furniture and vehicles | 24 | €17,002 | €8,851 | -€8,151 | -47.9% |
| Other tangible fixed assets | 26 | €1,288 | €1,288 | = | 0.0% |
| Current assets | 29/58 | €83,050 | €99,564 | +€16,514 | +19.9% |
| Amounts receivable within one year | 40/41 | €12,818 | €12,219 | -€599 | -4.7% |
| Trade receivables | 40 | €12,818 | €11,185 | -€1,633 | -12.7% |
| Other amounts receivable | 41 | - | €1,034 | +€1,034 | |
| Current investments | 50/53 | €62,400 | €67,029 | +€4,629 | +7.4% |
| Cash at bank and in hand | 54/58 | €6,501 | €18,543 | +€12,042 | +185% |
| Deferred charges and accrued income | 490/1 | €1,332 | €1,773 | +€441 | +33.2% |
| Total equity and liabilities | 10/49 | €379,167 | €378,158 | -€1,008 | -0.3% |
| Equity | 10/15 | €200,769 | €203,053 | +€2,284 | +1.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €182,169 | €184,453 | +€2,284 | +1.3% |
| Tax-exempt reserves | 132 | €39,065 | €39,065 | = | 0.0% |
| Distributable reserves | 133 | €143,104 | €145,388 | +€2,284 | +1.6% |
| Amounts payable | 17/49 | €178,398 | €175,105 | -€3,292 | -1.8% |
| Amounts payable after more than one year | 17 | €145,000 | €145,000 | = | 0.0% |
| Other amounts payable | 178/9 | €145,000 | €145,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €32,398 | €29,105 | -€3,292 | -10.2% |
| Current portion of amounts payable after more than one year | 42 | €2,073 | - | -€2,073 | |
| Trade debts | 44 | €8,417 | €5,291 | -€3,126 | -37.1% |
| Suppliers | 440/4 | €8,417 | €5,291 | -€3,126 | -37.1% |
| Taxes, remuneration and social security | 45 | €7,112 | €8,502 | +€1,390 | +19.5% |
| Taxes | 450/3 | €7,112 | €8,502 | +€1,390 | +19.5% |
| Other amounts payable | 47/48 | €14,795 | €15,313 | +€517 | +3.5% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,518 | €17,522 | -€15,996 | -47.7% |
| Other operating charges | 640/8 | €3,005 | €2,718 | -€288 | -9.6% |
| Gross operating margin | 9900 | -€33 | €38,211 | +€38,244 | |
| Operating profit (loss) | 9901 | -€36,556 | €17,971 | +€54,528 | |
| Financial income | 75/76B | €60,775 | €0 | -€60,775 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +633% |
| Non-recurring financial income | 76B | €60,775 | - | -€60,775 | |
| Financial charges | 65/66B | €12,896 | €11,721 | -€1,174 | -9.1% |
| Recurring financial charges | 65 | €12,896 | €11,721 | -€1,174 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €11,323 | €6,250 | -€5,073 | -44.8% |
| Income taxes | 67/77 | €1,414 | €3,966 | +€2,553 | +181% |
| Profit (loss) for the period | 9904 | €9,910 | €2,284 | -€7,626 | -77.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,910 | €2,284 | -€7,626 | -77.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.