BerPhico: 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.
BerPhico
Largest movements
- Tangible fixed assets +€3,164
up €3,164 (+94.4%), from €3,352 to €6,517
of which Other tangible fixed assets: +€4,500
- Cash -€1,908
no longer reported in 2025 (was €1,908)
mainly Trade debts (-€4,547) and Investment in fixed assets (net) (-€4,500)
- Receivables within one year -€1,849
down €1,849 (-15.9%), from €11,663 to €9,814
of which Other amounts receivable: -€1,142
- Stocks and contracts +€1,684
up €1,684 (+74.4%), from €2,263 to €3,947
- Profit (loss) carried forward +€5,448
up €5,448 (+58.0%), from -€9,386 to -€3,939
- Trade debts -€4,547
down €4,547 (-64.8%), from €7,016 to €2,469
- Gross operating margin +€5,456
up €5,456 (+117.5%), from €4,642 to €10,097
- Taxes +€1,295
up €1,295 (+137.1%), from €945 to €2,240
- Other operating charges +€243
up €243 (+90.7%), from €268 to €511
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 | €19,187 | €20,278 | +€1,091 | +5.7% |
| Fixed assets | 21/28 | €3,352 | €6,517 | +€3,164 | +94.4% |
| Tangible fixed assets | 22/27 | €3,352 | €6,517 | +€3,164 | +94.4% |
| Plant, machinery and equipment | 23 | €1,278 | €1,015 | -€263 | -20.6% |
| Furniture and vehicles | 24 | €2,074 | €1,001 | -€1,073 | -51.7% |
| Other tangible fixed assets | 26 | - | €4,500 | +€4,500 | |
| Current assets | 29/58 | €15,834 | €13,761 | -€2,073 | -13.1% |
| Stocks and contracts in progress | 3 | €2,263 | €3,947 | +€1,684 | +74.4% |
| Stocks | 30/36 | €2,263 | €3,947 | +€1,684 | +74.4% |
| Amounts receivable within one year | 40/41 | €11,663 | €9,814 | -€1,849 | -15.9% |
| Trade receivables | 40 | €9,697 | €8,991 | -€707 | -7.3% |
| Other amounts receivable | 41 | €1,966 | €824 | -€1,142 | -58.1% |
| Cash at bank and in hand | 54/58 | €1,908 | - | -€1,908 | |
| Total equity and liabilities | 10/49 | €19,187 | €20,278 | +€1,091 | +5.7% |
| Equity | 10/15 | €8,474 | €13,921 | +€5,448 | +64.3% |
| Contributions | 10/11 | €16,000 | €16,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,386 | -€3,939 | +€5,448 | +58.0% |
| Amounts payable | 17/49 | €10,713 | €6,357 | -€4,356 | -40.7% |
| Amounts payable within one year | 42/48 | €10,713 | €6,357 | -€4,356 | -40.7% |
| Financial debts | 43 | - | €167 | +€167 | |
| Credit institutions | 430/8 | - | €167 | +€167 | |
| Trade debts | 44 | €7,016 | €2,469 | -€4,547 | -64.8% |
| Suppliers | 440/4 | €7,016 | €2,469 | -€4,547 | -64.8% |
| Other amounts payable | 47/48 | €3,698 | €3,721 | +€23 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,296 | €1,336 | +€40 | +3.1% |
| Other operating charges | 640/8 | €268 | €511 | +€243 | +90.7% |
| Gross operating margin | 9900 | €4,642 | €10,097 | +€5,456 | +117.5% |
| Operating profit (loss) | 9901 | €3,078 | €8,251 | +€5,173 | +168.1% |
| Financial income | 75/76B | €3 | €2 | -€1 | -25.8% |
| Recurring financial income | 75 | €3 | €2 | -€1 | -25.8% |
| Financial charges | 65/66B | €578 | €565 | -€13 | -2.3% |
| Recurring financial charges | 65 | €578 | €565 | -€13 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | €2,502 | €7,688 | +€5,185 | +207.2% |
| Income taxes | 67/77 | €945 | €2,240 | +€1,295 | +137.1% |
| Profit (loss) for the period | 9904 | €1,558 | €5,448 | +€3,890 | +249.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,558 | €5,448 | +€3,890 | +249.7% |
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 2 October 2026 via checked.be.