BERPHIMMO: 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.
BERPHIMMO
Largest movements
- Financial fixed assets +€6.7m
up €6.7m (+395.7%), from €1.7m to €8.3m
- Cash +€117,668
up €117,668 (+47.9%), from €245,859 to €363,527
mainly Contributions, distributions and other (+€7.0m) and Other debts (+€857,977)
- Contributions +€7.0m
up €7.0m (+501.8%), from €1.4m to €8.4m
- Other debts +€857,977
new in 2025: €857,977
- Debts after one year -€849,978
no longer reported in 2025 (was €849,978)
of which Other amounts payable: -€824,978
- Profit (loss) carried forward -€168,291
down €168,291 (-30.0%), from €560,185 to €391,894
- Financial charges +€199,603
up €199,603 (+540.7%), from €36,914 to €236,517
- Services and other goods +€7,788
up €7,788 (+60.7%), from €12,835 to €20,622
- Financial income -€2,709
down €2,709 (-14.0%), from €19,419 to €16,710
of which Non-recurring financial income: -€3,094
- Other operating charges +€516
up €516 (+19.1%), from €2,707 to €3,224
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 | €2,859,940 | €9,699,409 | +€6.8m | +239.1% |
| Fixed assets | 21/28 | €2,614,082 | €9,335,882 | +€6.7m | +257.1% |
| Tangible fixed assets | 22/27 | €929,745 | €987,108 | +€57,363 | +6.2% |
| Land and buildings | 22 | €186,749 | €177,486 | -€9,263 | -5.0% |
| Other tangible fixed assets | 26 | €742,996 | €809,622 | +€66,626 | +9.0% |
| Financial fixed assets | 28 | €1,684,337 | €8,348,774 | +€6.7m | +395.7% |
| Affiliated companies | 280/1 | €1,684,337 | €8,348,774 | +€6.7m | +395.7% |
| Participating interests | 280 | €1,168,011 | €7,986,194 | +€6.8m | +583.7% |
| Amounts receivable | 281 | €516,325 | €362,580 | -€153,745 | -29.8% |
| Current assets | 29/58 | €245,859 | €363,527 | +€117,668 | +47.9% |
| Cash at bank and in hand | 54/58 | €245,859 | €363,527 | +€117,668 | +47.9% |
| Total equity and liabilities | 10/49 | €2,859,940 | €9,699,409 | +€6.8m | +239.1% |
| Equity | 10/15 | €1,984,685 | €8,816,394 | +€6.8m | +344.2% |
| Contributions | 10/11 | €1,395,000 | €8,395,000 | +€7.0m | +501.8% |
| Capital | 10 | €1,395,000 | €8,395,000 | +€7.0m | +501.8% |
| Issued capital | 100 | €1,395,000 | €8,395,000 | +€7.0m | +501.8% |
| Reserves | 13 | €29,500 | €29,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €29,500 | €29,500 | = | 0.0% |
| Legal reserve | 130 | €29,500 | €29,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €560,185 | €391,894 | -€168,291 | -30.0% |
| Amounts payable | 17/49 | €875,256 | €883,014 | +€7,759 | +0.9% |
| Amounts payable after more than one year | 17 | €849,978 | - | -€849,978 | |
| Financial debts | 170/4 | €25,000 | - | -€25,000 | |
| Credit institutions | 173 | €25,000 | - | -€25,000 | |
| Other amounts payable | 178/9 | €824,978 | - | -€824,978 | |
| Amounts payable within one year | 42/48 | €25,000 | €882,977 | +€857,977 | +3431.9% |
| Current portion of amounts payable after more than one year | 42 | €25,000 | €25,000 | = | 0.0% |
| Other amounts payable | 47/48 | - | €857,977 | +€857,977 | |
| Accrued charges and deferred income | 492/3 | €278 | €37 | -€241 | -86.6% |
| Operating income | 70/76A | €84,626 | €84,626 | = | 0.0% |
| Turnover | 70 | €18,000 | €18,000 | = | 0.0% |
| Non-recurring operating income | 76A | €66,626 | €66,626 | = | 0.0% |
| Operating charges | 60/66A | €24,804 | €33,109 | +€8,304 | +33.5% |
| Services and other goods | 61 | €12,835 | €20,622 | +€7,788 | +60.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,263 | €9,263 | = | 0.0% |
| Other operating charges | 640/8 | €2,707 | €3,224 | +€516 | +19.1% |
| Operating profit (loss) | 9901 | €59,821 | €51,517 | -€8,304 | -13.9% |
| Financial income | 75/76B | €19,419 | €16,710 | -€2,709 | -14.0% |
| Recurring financial income | 75 | €16,325 | €16,710 | +€385 | +2.4% |
| Income from current assets | 751 | €16,325 | €16,710 | +€385 | +2.4% |
| Non-recurring financial income | 76B | €3,094 | - | -€3,094 | |
| Financial charges | 65/66B | €36,914 | €236,517 | +€199,603 | +540.7% |
| Recurring financial charges | 65 | €36,914 | €236,517 | +€199,603 | +540.7% |
| Debt charges | 650 | €36,560 | €33,572 | -€2,988 | -8.2% |
| Other financial charges | 652/9 | €354 | €202,945 | +€202,591 | +57269.6% |
| Profit (loss) for the period before taxes | 9903 | €42,326 | -€168,291 | -€210,617 | |
| Profit (loss) for the period | 9904 | €42,326 | -€168,291 | -€210,617 | |
| Profit (loss) for the period to be appropriated | 9905 | €42,326 | -€168,291 | -€210,617 |
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 7 October 2026 via checked.be.