Berla: 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.
What changed
Berla
NACE 01.500, Mixed farming
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€63,259
2024 · €48,571+€14,688
Equity
€2.0m
2024 · €1.9m+€63,259
Cash
€166,713
2024 · €116,894+€49,818
Balance sheet total
€4.9m
2024 · €4.8m+€58,737
Largest movements
Assets
- Cash +€49,818
up €49,818 (+42.6%), from €116,894 to €166,713
mainly Net result for the year (+€63,259) and Accrued charges and deferred income (+€43,465)
Equity and liabilities
- Profit (loss) carried forward +€65,084
up €65,084 (+30.7%), from €211,784 to €276,868
Income statement
- Gross operating margin +€33,504
up €33,504 (+33.3%), from €100,524 to €134,028
- Provisions +€11,706
up €11,706 (+88.6%), from -€13,207 to -€1,501
- Depreciation +€4,309
up €4,309 (+49.7%), from €8,673 to €12,982
- Taxes +€3,848
up €3,848 (+29.9%), from €12,871 to €16,719
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.
Result 2024
€48,571
Gross operating margin
+€33,504
Depreciation
-€4,309
Provisions
-€11,706
Other operating charges
+€812
Financial income
+€254
Financial charges
-€19
Taxes
-€3,848
Result 2025
€63,259
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.
From operations
+€95,312
Investment
-€45,494
Financing
€0
Cash 2024
€116,894
From operations (derived)
+€95,312
Net result for the year
+€63,259
Depreciation
+€12,982
Stocks and contracts
-€16,625
Receivables within one year
+€35,350
Deferred charges and accrued income
+€4,868
Provisions
-€2,441
Trade debts
+€3,178
Tax, wage and social debts
-€277
Other debts
-€48,448
Accrued charges and deferred income
+€43,465
Investment (derived)
-€45,494
Investment in fixed assets (net)
-€45,494
Cash 2025
€166,713
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,810,712 | €4,869,449 | +€58,737 | +1.2% |
| Fixed assets | 21/28 | €4,619,348 | €4,651,860 | +€32,512 | +0.7% |
| Tangible fixed assets | 22/27 | €4,619,033 | €4,651,545 | +€32,512 | +0.7% |
| Land and buildings | 22 | €4,619,033 | €4,651,545 | +€32,512 | +0.7% |
| Financial fixed assets | 28 | €315 | €315 | = | 0.0% |
| Current assets | 29/58 | €191,364 | €217,589 | +€26,225 | +13.7% |
| Stocks and contracts in progress | 3 | €13,175 | €29,800 | +€16,625 | +126.2% |
| Stocks | 30/36 | €13,175 | €29,800 | +€16,625 | +126.2% |
| Amounts receivable within one year | 40/41 | €47,157 | €11,806 | -€35,350 | -75.0% |
| Trade receivables | 40 | €46,250 | €11,802 | -€34,448 | -74.5% |
| Other amounts receivable | 41 | €906 | €4 | -€902 | -99.5% |
| Cash at bank and in hand | 54/58 | €116,894 | €166,713 | +€49,818 | +42.6% |
| Deferred charges and accrued income | 490/1 | €14,138 | €9,270 | -€4,868 | -34.4% |
| Total equity and liabilities | 10/49 | €4,810,712 | €4,869,449 | +€58,737 | +1.2% |
| Equity | 10/15 | €1,913,981 | €1,977,240 | +€63,259 | +3.3% |
| Contributions | 10/11 | €612,297 | €612,297 | = | 0.0% |
| Reserves | 13 | €1,089,900 | €1,088,075 | -€1,825 | -0.2% |
| Non-distributable reserves | 130/1 | €61,230 | €61,230 | = | 0.0% |
| Reserves not available under the articles | 1311 | €61,230 | €61,230 | = | 0.0% |
| Tax-exempt reserves | 132 | €28,670 | €26,845 | -€1,825 | -6.4% |
| Distributable reserves | 133 | €1,000,000 | €1,000,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €211,784 | €276,868 | +€65,084 | +30.7% |
| Provisions and deferred taxes | 16 | €23,526 | €21,085 | -€2,441 | -10.4% |
| Provisions for liabilities and charges | 160/5 | €16,501 | €15,000 | -€1,501 | -9.1% |
| Major repairs and maintenance | 162 | €16,501 | €15,000 | -€1,501 | -9.1% |
| Deferred taxes | 168 | €7,025 | €6,085 | -€940 | -13.4% |
| Amounts payable | 17/49 | €2,873,205 | €2,871,124 | -€2,081 | -0.1% |
| Amounts payable after more than one year | 17 | €2,648,713 | €2,648,713 | = | 0.0% |
| Other amounts payable | 178/9 | €2,648,713 | €2,648,713 | = | 0.0% |
| Amounts payable within one year | 42/48 | €223,742 | €178,196 | -€45,546 | -20.4% |
| Trade debts | 44 | €9,498 | €12,676 | +€3,178 | +33.5% |
| Suppliers | 440/4 | €9,498 | €12,676 | +€3,178 | +33.5% |
| Taxes, remuneration and social security | 45 | €16,041 | €15,765 | -€277 | -1.7% |
| Taxes | 450/3 | €12,651 | €12,524 | -€128 | -1.0% |
| Remuneration and social security | 454/9 | €3,390 | €3,241 | -€149 | -4.4% |
| Other amounts payable | 47/48 | €198,203 | €149,755 | -€48,448 | -24.4% |
| Accrued charges and deferred income | 492/3 | €750 | €44,215 | +€43,465 | +5795.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,673 | €12,982 | +€4,309 | +49.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€13,207 | -€1,501 | +€11,706 | +88.6% |
| Other operating charges | 640/8 | €16,231 | €15,420 | -€812 | -5.0% |
| Gross operating margin | 9900 | €100,524 | €134,028 | +€33,504 | +33.3% |
| Operating profit (loss) | 9901 | €88,827 | €107,127 | +€18,301 | +20.6% |
| Financial income | 75/76B | €27 | €282 | +€254 | +932.9% |
| Recurring financial income | 75 | €27 | €282 | +€254 | +932.9% |
| Financial charges | 65/66B | €28,352 | €28,371 | +€19 | +0.1% |
| Recurring financial charges | 65 | €28,352 | €28,371 | +€19 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €60,502 | €79,038 | +€18,536 | +30.6% |
| Transfer from deferred taxes | 780 | €940 | €940 | = | 0.0% |
| Income taxes | 67/77 | €12,871 | €16,719 | +€3,848 | +29.9% |
| Profit (loss) for the period | 9904 | €48,571 | €63,259 | +€14,688 | +30.2% |
| Transfer from tax-exempt reserves | 789 | €1,825 | €1,825 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €50,396 | €65,084 | +€14,688 | +29.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.