BERMO NEGOCE: 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.
BERMO NEGOCE
Largest movements
- Receivables within one year -€36,225
down €36,225 (-47.6%), from €76,036 to €39,811
of which Other amounts receivable: -€46,475
- Cash +€1,386
up €1,386 (+7.9%), from €17,445 to €18,831
mainly Receivables within one year (+€36,225) and Net result for the year (+€15,130)
- Profit (loss) carried forward -€43,694
down €43,694 (-60.8%), from €71,814 to €28,120
- Tax, wage and social debts +€9,599
new in 2025: €9,599
- Trade debts -€1,224
down €1,224 (-50.2%), from €2,437 to €1,213
- Gross operating margin +€4,477
up €4,477 (+41.3%), from €10,839 to €15,316
- Taxes -€1,920
down €1,920 (-41.3%), from €4,645 to €2,725
- Financial income +€762
up €762 (+34.2%), from €2,230 to €2,992
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.
Derived cash bridge
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 | €94,251 | €58,933 | -€35,318 | -37.5% |
| Current assets | 29/58 | €94,251 | €58,933 | -€35,318 | -37.5% |
| Stocks and contracts in progress | 3 | €770 | €290 | -€480 | -62.3% |
| Stocks | 30/36 | €770 | €290 | -€480 | -62.3% |
| Amounts receivable within one year | 40/41 | €76,036 | €39,811 | -€36,225 | -47.6% |
| Trade receivables | 40 | - | €10,250 | +€10,250 | |
| Other amounts receivable | 41 | €76,036 | €29,561 | -€46,475 | -61.1% |
| Cash at bank and in hand | 54/58 | €17,445 | €18,831 | +€1,386 | +7.9% |
| Total equity and liabilities | 10/49 | €94,251 | €58,933 | -€35,318 | -37.5% |
| Equity | 10/15 | €91,814 | €48,120 | -€43,694 | -47.6% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,814 | €28,120 | -€43,694 | -60.8% |
| Amounts payable | 17/49 | €2,437 | €10,812 | +€8,375 | +344% |
| Amounts payable within one year | 42/48 | €2,437 | €10,812 | +€8,375 | +344% |
| Trade debts | 44 | €2,437 | €1,213 | -€1,224 | -50.2% |
| Suppliers | 440/4 | €2,437 | €1,213 | -€1,224 | -50.2% |
| Taxes, remuneration and social security | 45 | - | €9,599 | +€9,599 | |
| Taxes | 450/3 | - | €9,599 | +€9,599 | |
| Other operating charges | 640/8 | €377 | €267 | -€111 | -29.3% |
| Gross operating margin | 9900 | €10,839 | €15,316 | +€4,477 | +41.3% |
| Operating profit (loss) | 9901 | €10,462 | €15,049 | +€4,587 | +43.8% |
| Financial income | 75/76B | €2,230 | €2,992 | +€762 | +34.2% |
| Recurring financial income | 75 | €2,230 | €2,992 | +€762 | +34.2% |
| Financial charges | 65/66B | €190 | €186 | -€5 | -2.4% |
| Recurring financial charges | 65 | €190 | €186 | -€5 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €12,502 | €17,855 | +€5,354 | +42.8% |
| Income taxes | 67/77 | €4,645 | €2,725 | -€1,920 | -41.3% |
| Profit (loss) for the period | 9904 | €7,856 | €15,130 | +€7,273 | +92.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,856 | €15,130 | +€7,273 | +92.6% |
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 20 October 2026 via checked.be.