BERISA: what changed
Two fiscal 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.
BERISA
Largest movements
- Cash +€62,399
up €62,399 (+58.3%), from €106,950 to €169,349
mainly Receivables within one year (+€48,308) and Net result for the year (+€27,041)
- Receivables within one year -€48,308
down €48,308 (-81.4%), from €59,310 to €11,002
of which Other amounts receivable: -€42,193
- Tangible fixed assets -€5,393
down €5,393 (-33.4%), from €16,158 to €10,765
of which Furniture and vehicles: -€8,336
- Deferred charges and accrued income -€3,555
down €3,555 (-81.3%), from €4,370 to €815
- Stocks and contracts +€3,332
new in 2025: €3,332
- Profit (loss) carried forward +€27,041
up €27,041 (+73.8%), from -€36,657 to -€9,616
- Accrued charges and deferred income -€15,918
down €15,918 (-77.7%), from €20,492 to €4,574
- Trade debts -€5,846
down €5,846 (-100.0%), from €5,846 to €0
- Other debts +€3,100
up €3,100 (+17.7%), from €17,536 to €20,636
- Gross operating margin +€37,227
up €37,227 (+33.7%), from €110,603 to €147,831
- Staff costs -€27,057
down €27,057 (-19.3%), from €140,070 to €113,014
- Depreciation -€2,953
down €2,953 (-21.9%), from €13,493 to €10,541
- Financial income -€1,978
down €1,978 (-27.8%), from €7,105 to €5,127
- Other operating charges +€1,540
up €1,540 (+4112.5%), from €37 to €1,577
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 | €186,789 | €195,264 | +€8,476 | +4.5% |
| Fixed assets | 21/28 | €16,158 | €10,765 | -€5,393 | -33.4% |
| Tangible fixed assets | 22/27 | €16,158 | €10,765 | -€5,393 | -33.4% |
| Plant, machinery and equipment | 23 | €680 | €3,623 | +€2,943 | +432.9% |
| Furniture and vehicles | 24 | €15,478 | €7,142 | -€8,336 | -53.9% |
| Current assets | 29/58 | €170,631 | €184,499 | +€13,868 | +8.1% |
| Stocks and contracts in progress | 3 | - | €3,332 | +€3,332 | |
| Stocks | 30/36 | - | €3,332 | +€3,332 | |
| Amounts receivable within one year | 40/41 | €59,310 | €11,002 | -€48,308 | -81.4% |
| Trade receivables | 40 | €15,313 | €9,199 | -€6,115 | -39.9% |
| Other amounts receivable | 41 | €43,997 | €1,803 | -€42,193 | -95.9% |
| Cash at bank and in hand | 54/58 | €106,950 | €169,349 | +€62,399 | +58.3% |
| Deferred charges and accrued income | 490/1 | €4,370 | €815 | -€3,555 | -81.3% |
| Total equity and liabilities | 10/49 | €186,789 | €195,264 | +€8,476 | +4.5% |
| Equity | 10/15 | €142,845 | €169,886 | +€27,041 | +18.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €160,902 | €160,902 | = | 0.0% |
| Distributable reserves | 133 | €160,902 | €160,902 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,657 | -€9,616 | +€27,041 | +73.8% |
| Amounts payable | 17/49 | €43,944 | €25,378 | -€18,565 | -42.2% |
| Amounts payable within one year | 42/48 | €23,452 | €20,804 | -€2,647 | -11.3% |
| Trade debts | 44 | €5,846 | €0 | -€5,846 | -100.0% |
| Suppliers | 440/4 | €5,846 | €0 | -€5,846 | -100.0% |
| Taxes, remuneration and social security | 45 | €69 | €168 | +€99 | +143.3% |
| Taxes | 450/3 | €69 | €168 | +€99 | +143.3% |
| Other amounts payable | 47/48 | €17,536 | €20,636 | +€3,100 | +17.7% |
| Accrued charges and deferred income | 492/3 | €20,492 | €4,574 | -€15,918 | -77.7% |
| Remuneration, social security and pensions | 62 | €140,070 | €113,014 | -€27,057 | -19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,493 | €10,541 | -€2,953 | -21.9% |
| Other operating charges | 640/8 | €37 | €1,577 | +€1,540 | +4112.5% |
| Gross operating margin | 9900 | €110,603 | €147,831 | +€37,227 | +33.7% |
| Operating profit (loss) | 9901 | -€42,998 | €22,699 | +€65,697 | |
| Financial income | 75/76B | €7,105 | €5,127 | -€1,978 | -27.8% |
| Recurring financial income | 75 | €7,105 | €5,127 | -€1,978 | -27.8% |
| Financial charges | 65/66B | €577 | €617 | +€40 | +7.0% |
| Recurring financial charges | 65 | €577 | €617 | +€40 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | -€36,470 | €27,209 | +€63,679 | |
| Income taxes | 67/77 | €187 | €168 | -€19 | -10.2% |
| Profit (loss) for the period | 9904 | -€36,657 | €27,041 | +€63,698 | |
| Profit (loss) for the period to be appropriated | 9905 | -€36,657 | €27,041 | +€63,698 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.