Berof: 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.
Berof
Largest movements
- Tangible fixed assets -€13,973
down €13,973 (-19.2%), from €72,591 to €58,618
of which Land and buildings: -€7,657
- Other debts -€27,001
down €27,001 (-88.9%), from €30,385 to €3,384
- Reserves +€14,720
up €14,720 (+55.6%), from €26,483 to €41,203
- Financial income +€5,979
up €5,979 (+32.6%), from €18,317 to €24,296
- Taxes +€1,472
new in 2025: €1,472
- Gross operating margin +€1,049
up €1,049 (+12.6%), from €8,301 to €9,351
- Other operating charges -€951
down €951 (-37.9%), from €2,511 to €1,560
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 | €331,245 | €317,972 | -€13,273 | -4.0% |
| Fixed assets | 21/28 | €72,591 | €58,618 | -€13,973 | -19.2% |
| Tangible fixed assets | 22/27 | €72,591 | €58,618 | -€13,973 | -19.2% |
| Land and buildings | 22 | €34,892 | €27,235 | -€7,657 | -21.9% |
| Plant, machinery and equipment | 23 | €36,917 | €30,873 | -€6,044 | -16.4% |
| Furniture and vehicles | 24 | €782 | €511 | -€271 | -34.7% |
| Current assets | 29/58 | €258,654 | €259,354 | +€700 | +0.3% |
| Amounts receivable within one year | 40/41 | €6,303 | €5,723 | -€580 | -9.2% |
| Trade receivables | 40 | €2,202 | - | -€2,202 | |
| Other amounts receivable | 41 | €4,101 | €5,723 | +€1,623 | +39.6% |
| Current investments | 50/53 | €220,195 | €219,512 | -€683 | -0.3% |
| Cash at bank and in hand | 54/58 | €30,665 | €32,615 | +€1,951 | +6.4% |
| Deferred charges and accrued income | 490/1 | €1,491 | €1,503 | +€13 | +0.8% |
| Total equity and liabilities | 10/49 | €331,245 | €317,972 | -€13,273 | -4.0% |
| Equity | 10/15 | €299,853 | €314,581 | +€14,728 | +4.9% |
| Contributions | 10/11 | €190,512 | €190,512 | = | 0.0% |
| Capital | 10 | €190,512 | €190,512 | = | 0.0% |
| Issued capital | 100 | €190,512 | €190,512 | = | 0.0% |
| Reserves | 13 | €26,483 | €41,203 | +€14,720 | +55.6% |
| Non-distributable reserves | 130/1 | €26,483 | €41,203 | +€14,720 | +55.6% |
| Legal reserve | 130 | €26,483 | €26,483 | = | 0.0% |
| Reserves not available under the articles | 1311 | - | €14,720 | +€14,720 | |
| Profit (loss) carried forward | 14 | €82,857 | €82,866 | +€8 | 0.0% |
| Amounts payable | 17/49 | €31,392 | €3,391 | -€28,001 | -89.2% |
| Amounts payable within one year | 42/48 | €31,392 | €3,391 | -€28,001 | -89.2% |
| Trade debts | 44 | €7 | €7 | -€0 | -4.4% |
| Suppliers | 440/4 | €7 | €7 | -€0 | -4.4% |
| Taxes, remuneration and social security | 45 | €1,000 | - | -€1,000 | |
| Taxes | 450/3 | €1,000 | - | -€1,000 | |
| Other amounts payable | 47/48 | €30,385 | €3,384 | -€27,001 | -88.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,934 | €13,973 | +€39 | +0.3% |
| Other operating charges | 640/8 | €2,511 | €1,560 | -€951 | -37.9% |
| Gross operating margin | 9900 | €8,301 | €9,351 | +€1,049 | +12.6% |
| Operating profit (loss) | 9901 | -€8,143 | -€6,182 | +€1,961 | +24.1% |
| Financial income | 75/76B | €18,317 | €24,296 | +€5,979 | +32.6% |
| Recurring financial income | 75 | €18,317 | €24,296 | +€5,979 | +32.6% |
| Financial charges | 65/66B | €1,841 | €1,914 | +€73 | +4.0% |
| Recurring financial charges | 65 | €1,841 | €1,914 | +€73 | +4.0% |
| Profit (loss) for the period before taxes | 9903 | €8,333 | €16,200 | +€7,867 | +94.4% |
| Income taxes | 67/77 | - | €1,472 | +€1,472 | |
| Profit (loss) for the period | 9904 | €8,333 | €14,728 | +€6,395 | +76.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,333 | €14,728 | +€6,395 | +76.7% |
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 28 October 2026 via checked.be.