BERMS: 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.
BERMS
Largest movements
- Cash +€8,929
up €8,929 (+224.5%), from €3,978 to €12,907
mainly Net result for the year (+€24,794) and Deferred charges and accrued income (+€3,724)
- Receivables within one year +€4,432
up €4,432 (+47.5%), from €9,341 to €13,773
of which Other amounts receivable: +€6,736
- Deferred charges and accrued income -€3,724
down €3,724 (-25.6%), from €14,560 to €10,836
- Tangible fixed assets -€2,581
down €2,581 (-25.3%), from €10,189 to €7,608
of which Plant, machinery and equipment: -€1,835
- Profit (loss) carried forward +€18,168
no longer reported in 2025 (was -€18,168)
- Other debts -€5,202
down €5,202 (-32.2%), from €16,165 to €10,963
- Reserves -€4,338
down €4,338 (-15.3%), from €28,296 to €23,959
- Tax, wage and social debts -€1,149
down €1,149 (-32.8%), from €3,500 to €2,351
of which Remuneration and social security: -€1,478
- Trade debts -€808
down €808 (-50.7%), from €1,594 to €786
- Gross operating margin +€22,702
up €22,702, from -€11,748 to €10,953
- Financial income +€21,254
up €21,254 (+27030.3%), from €79 to €21,333
of which Non-recurring financial income: +€20,814
- Depreciation +€925
up €925 (+37.3%), from €2,478 to €3,402
- Taxes +€632
up €632 (+118.3%), from €534 to €1,166
- Other operating charges -€341
down €341 (-29.0%), from €1,174 to €833
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 | €38,068 | €45,124 | +€7,057 | +18.5% |
| Fixed assets | 21/28 | €10,189 | €7,608 | -€2,581 | -25.3% |
| Tangible fixed assets | 22/27 | €10,189 | €7,608 | -€2,581 | -25.3% |
| Plant, machinery and equipment | 23 | €7,546 | €5,712 | -€1,835 | -24.3% |
| Furniture and vehicles | 24 | €2,642 | €1,896 | -€746 | -28.2% |
| Current assets | 29/58 | €27,879 | €37,516 | +€9,638 | +34.6% |
| Amounts receivable within one year | 40/41 | €9,341 | €13,773 | +€4,432 | +47.5% |
| Trade receivables | 40 | €6,565 | €4,262 | -€2,303 | -35.1% |
| Other amounts receivable | 41 | €2,776 | €9,512 | +€6,736 | +242.6% |
| Cash at bank and in hand | 54/58 | €3,978 | €12,907 | +€8,929 | +224.5% |
| Deferred charges and accrued income | 490/1 | €14,560 | €10,836 | -€3,724 | -25.6% |
| Total equity and liabilities | 10/49 | €38,068 | €45,124 | +€7,057 | +18.5% |
| Equity | 10/15 | €16,328 | €30,159 | +€13,831 | +84.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €28,296 | €23,959 | -€4,338 | -15.3% |
| Distributable reserves | 133 | €28,296 | €23,959 | -€4,338 | -15.3% |
| Profit (loss) carried forward | 14 | -€18,168 | - | +€18,168 | |
| Amounts payable | 17/49 | €21,740 | €14,966 | -€6,774 | -31.2% |
| Amounts payable within one year | 42/48 | €21,260 | €14,101 | -€7,159 | -33.7% |
| Trade debts | 44 | €1,594 | €786 | -€808 | -50.7% |
| Suppliers | 440/4 | €1,594 | €786 | -€808 | -50.7% |
| Taxes, remuneration and social security | 45 | €3,500 | €2,351 | -€1,149 | -32.8% |
| Taxes | 450/3 | €2,022 | €2,351 | +€329 | +16.3% |
| Remuneration and social security | 454/9 | €1,478 | - | -€1,478 | |
| Other amounts payable | 47/48 | €16,165 | €10,963 | -€5,202 | -32.2% |
| Accrued charges and deferred income | 492/3 | €480 | €865 | +€385 | +80.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,478 | €3,402 | +€925 | +37.3% |
| Other operating charges | 640/8 | €1,174 | €833 | -€341 | -29.0% |
| Gross operating margin | 9900 | -€11,748 | €10,953 | +€22,702 | |
| Operating profit (loss) | 9901 | -€15,400 | €6,718 | +€22,118 | |
| Financial income | 75/76B | €79 | €21,333 | +€21,254 | +27030.3% |
| Recurring financial income | 75 | €79 | €518 | +€439 | +558.8% |
| Non-recurring financial income | 76B | - | €20,814 | +€20,814 | |
| Financial charges | 65/66B | €2,313 | €2,090 | -€222 | -9.6% |
| Recurring financial charges | 65 | €2,313 | €2,090 | -€222 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | -€17,634 | €25,960 | +€43,594 | |
| Income taxes | 67/77 | €534 | €1,166 | +€632 | +118.3% |
| Profit (loss) for the period | 9904 | -€18,168 | €24,794 | +€42,962 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,168 | €24,794 | +€42,962 |
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 5 October 2026 via checked.be.