BERITHEQUE: 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.
BERITHEQUE
Largest movements
- Cash +€310,862
up €310,862 (+2060.8%), from €15,084 to €325,947
mainly Other debts (+€439,252) and Trade debts (+€51,438)
- Tangible fixed assets +€87,562
up €87,562 (+11.1%), from €787,356 to €874,919
of which Other tangible fixed assets: +€118,693
- Other debts +€439,252
up €439,252 (+45.6%), from €963,071 to €1.4m
- Profit (loss) carried forward -€67,542
down €67,542 (-8.6%), from -€786,603 to -€854,145
- Trade debts +€51,438
up €51,438 (+4970.7%), from €1,035 to €52,473
- Debts after one year -€15,408
down €15,408 (-10.5%), from €147,076 to €131,668
- Depreciation +€3,118
up €3,118 (+6.9%), from €45,351 to €48,469
- Other operating charges +€1,453
up €1,453 (+20.3%), from €7,157 to €8,609
- Gross operating margin -€948
down €948 (-11.7%), from -€8,114 to -€9,062
- Financial income +€422
new in 2025: €422
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 | €804,837 | €1,212,727 | +€407,890 | +50.7% |
| Fixed assets | 21/28 | €787,356 | €874,919 | +€87,562 | +11.1% |
| Tangible fixed assets | 22/27 | €787,356 | €874,919 | +€87,562 | +11.1% |
| Land and buildings | 22 | €720,075 | €688,944 | -€31,131 | -4.3% |
| Other tangible fixed assets | 26 | €67,281 | €185,974 | +€118,693 | +176.4% |
| Current assets | 29/58 | €17,480 | €337,808 | +€320,328 | +1832.5% |
| Amounts receivable within one year | 40/41 | - | €8,631 | +€8,631 | |
| Trade receivables | 40 | - | €8,631 | +€8,631 | |
| Cash at bank and in hand | 54/58 | €15,084 | €325,947 | +€310,862 | +2060.8% |
| Deferred charges and accrued income | 490/1 | €2,396 | €3,231 | +€834 | +34.8% |
| Total equity and liabilities | 10/49 | €804,837 | €1,212,727 | +€407,890 | +50.7% |
| Equity | 10/15 | -€321,603 | -€389,145 | -€67,542 | -21.0% |
| Contributions | 10/11 | €465,000 | €465,000 | = | 0.0% |
| Capital | 10 | €465,000 | €465,000 | = | 0.0% |
| Issued capital | 100 | €465,000 | €465,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€786,603 | -€854,145 | -€67,542 | -8.6% |
| Amounts payable | 17/49 | €1,126,439 | €1,601,872 | +€475,433 | +42.2% |
| Amounts payable after more than one year | 17 | €147,076 | €131,668 | -€15,408 | -10.5% |
| Financial debts | 170/4 | €147,076 | €131,668 | -€15,408 | -10.5% |
| Amounts payable within one year | 42/48 | €979,363 | €1,470,204 | +€490,841 | +50.1% |
| Current portion of amounts payable after more than one year | 42 | €15,257 | €15,408 | +€151 | +1.0% |
| Trade debts | 44 | €1,035 | €52,473 | +€51,438 | +4970.7% |
| Suppliers | 440/4 | €1,035 | €52,473 | +€51,438 | +4970.7% |
| Other amounts payable | 47/48 | €963,071 | €1,402,323 | +€439,252 | +45.6% |
| Non-recurring operating income | 76A | €1,144 | - | -€1,144 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,351 | €48,469 | +€3,118 | +6.9% |
| Other operating charges | 640/8 | €7,157 | €8,609 | +€1,453 | +20.3% |
| Gross operating margin | 9900 | -€8,114 | -€9,062 | -€948 | -11.7% |
| Operating profit (loss) | 9901 | -€60,622 | -€66,139 | -€5,518 | -9.1% |
| Financial income | 75/76B | - | €422 | +€422 | |
| Recurring financial income | 75 | - | €422 | +€422 | |
| Financial charges | 65/66B | €1,910 | €1,825 | -€85 | -4.5% |
| Recurring financial charges | 65 | €1,910 | €1,825 | -€85 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | -€62,532 | -€67,542 | -€5,010 | -8.0% |
| Profit (loss) for the period | 9904 | -€62,532 | -€67,542 | -€5,010 | -8.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€62,532 | -€67,542 | -€5,010 | -8.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.