BerMaCon: 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.
BerMaCon
Largest movements
- Current investments +€34,868
up €34,868 (+139.5%), from €25,000 to €59,868
- Receivables within one year -€14,760
down €14,760 (-22.8%), from €64,870 to €50,111
of which Other amounts receivable: -€15,365
- Cash +€11,719
up €11,719 (+27.5%), from €42,555 to €54,274
mainly Net result for the year (+€74,133) and Receivables within one year (+€14,760)
- Reserves +€34,651
up €34,651 (+28.2%), from €122,758 to €157,410
- Gross operating margin +€43,202
up €43,202 (+86.3%), from €50,056 to €93,258
- Taxes +€8,680
up €8,680 (+84.9%), from €10,225 to €18,904
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 | €134,353 | €166,020 | +€31,667 | +23.6% |
| Fixed assets | 21/28 | €350 | €350 | = | 0.0% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €134,003 | €165,670 | +€31,667 | +23.6% |
| Amounts receivable within one year | 40/41 | €64,870 | €50,111 | -€14,760 | -22.8% |
| Trade receivables | 40 | €11,495 | €12,100 | +€605 | +5.3% |
| Other amounts receivable | 41 | €53,375 | €38,011 | -€15,365 | -28.8% |
| Current investments | 50/53 | €25,000 | €59,868 | +€34,868 | +139.5% |
| Cash at bank and in hand | 54/58 | €42,555 | €54,274 | +€11,719 | +27.5% |
| Deferred charges and accrued income | 490/1 | €1,577 | €1,417 | -€161 | -10.2% |
| Total equity and liabilities | 10/49 | €134,353 | €166,020 | +€31,667 | +23.6% |
| Equity | 10/15 | €124,758 | €159,410 | +€34,651 | +27.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €122,758 | €157,410 | +€34,651 | +28.2% |
| Distributable reserves | 133 | €122,758 | €157,410 | +€34,651 | +28.2% |
| Amounts payable | 17/49 | €9,595 | €6,610 | -€2,985 | -31.1% |
| Amounts payable within one year | 42/48 | €9,595 | €6,610 | -€2,985 | -31.1% |
| Trade debts | 44 | €1,552 | €192 | -€1,360 | -87.6% |
| Suppliers | 440/4 | €1,552 | €192 | -€1,360 | -87.6% |
| Taxes, remuneration and social security | 45 | €8,043 | €6,418 | -€1,625 | -20.2% |
| Taxes | 450/3 | €8,043 | €6,418 | -€1,625 | -20.2% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €50,056 | €93,258 | +€43,202 | +86.3% |
| Operating profit (loss) | 9901 | €49,551 | €92,738 | +€43,187 | +87.2% |
| Financial income | 75/76B | €222 | €503 | +€280 | +125.9% |
| Recurring financial income | 75 | €222 | €503 | +€280 | +125.9% |
| Financial charges | 65/66B | €67 | €203 | +€136 | +202.4% |
| Recurring financial charges | 65 | €67 | €203 | +€136 | +202.4% |
| Profit (loss) for the period before taxes | 9903 | €49,706 | €93,037 | +€43,331 | +87.2% |
| Income taxes | 67/77 | €10,225 | €18,904 | +€8,680 | +84.9% |
| Profit (loss) for the period | 9904 | €39,482 | €74,133 | +€34,651 | +87.8% |
| Profit (loss) for the period to be appropriated | 9905 | €39,482 | €74,133 | +€34,651 | +87.8% |
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 10 October 2026 via checked.be.