BERODE: 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.
BERODE
Largest movements
- Tangible fixed assets -€50,600
down €50,600 (-10.1%), from €498,648 to €448,048
- Profit (loss) carried forward -€54,076
down €54,076 (-26.8%), from -€201,865 to -€255,941
- Gross operating margin +€15,243
up €15,243 (+87.1%), from -€17,509 to -€2,266
- Other operating charges -€3,981
down €3,981 (-85.5%), from €4,654 to €673
- Financial income -€261
no longer reported in 2025 (was €261)
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 | €601,351 | €546,345 | -€55,006 | -9.1% |
| Fixed assets | 21/28 | €499,737 | €449,137 | -€50,600 | -10.1% |
| Tangible fixed assets | 22/27 | €498,648 | €448,048 | -€50,600 | -10.1% |
| Land and buildings | 22 | €498,648 | €448,048 | -€50,600 | -10.1% |
| Financial fixed assets | 28 | €1,089 | €1,089 | = | 0.0% |
| Current assets | 29/58 | €101,614 | €97,207 | -€4,406 | -4.3% |
| Amounts receivable within one year | 40/41 | €22,022 | €22,722 | +€700 | +3.2% |
| Trade receivables | 40 | €3,343 | €4,043 | +€700 | +20.9% |
| Other amounts receivable | 41 | €18,680 | €18,680 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €79,591 | €74,485 | -€5,106 | -6.4% |
| Total equity and liabilities | 10/49 | €601,351 | €546,345 | -€55,006 | -9.1% |
| Equity | 10/15 | €600,384 | €546,309 | -€54,076 | -9.0% |
| Contributions | 10/11 | €117,000 | €117,000 | = | 0.0% |
| Revaluation surpluses | 12 | €607,086 | €607,086 | = | 0.0% |
| Reserves | 13 | €78,163 | €78,163 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,317 | €14,317 | = | 0.0% |
| Reserves not available under the articles | 1311 | €14,317 | €14,317 | = | 0.0% |
| Tax-exempt reserves | 132 | €276 | €276 | = | 0.0% |
| Distributable reserves | 133 | €63,570 | €63,570 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€201,865 | -€255,941 | -€54,076 | -26.8% |
| Amounts payable | 17/49 | €967 | €36 | -€931 | -96.3% |
| Amounts payable within one year | 42/48 | €967 | €36 | -€931 | -96.3% |
| Trade debts | 44 | €967 | €36 | -€931 | -96.3% |
| Suppliers | 440/4 | €967 | €36 | -€931 | -96.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,600 | €50,600 | -€0 | 0.0% |
| Other operating charges | 640/8 | €4,654 | €673 | -€3,981 | -85.5% |
| Gross operating margin | 9900 | -€17,509 | -€2,266 | +€15,243 | +87.1% |
| Operating profit (loss) | 9901 | -€72,763 | -€53,539 | +€19,224 | +26.4% |
| Financial income | 75/76B | €261 | - | -€261 | |
| Recurring financial income | 75 | €261 | - | -€261 | |
| Financial charges | 65/66B | €582 | €537 | -€46 | -7.8% |
| Recurring financial charges | 65 | €582 | €537 | -€46 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | -€73,085 | -€54,076 | +€19,009 | +26.0% |
| Profit (loss) for the period | 9904 | -€73,085 | -€54,076 | +€19,009 | +26.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€73,085 | -€54,076 | +€19,009 | +26.0% |
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 5 October 2026 via checked.be.