BERRA.INFI: 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.
BERRA.INFI
Largest movements
- Cash -€34,319
down €34,319 (-41.7%), from €82,236 to €47,916
mainly Other debts (-€40,000) and Contributions, distributions and other (-€5,247)
- Tangible fixed assets -€2,055
down €2,055 (-67.3%), from €3,055 to €1,000
- Receivables within one year +€1,458
up €1,458 (+31.9%), from €4,575 to €6,034
of which Other amounts receivable: +€1,393
- Other debts -€40,000
no longer reported in 2025 (was €40,000)
- Contributions +€12,400
up €12,400 (+200%), from €6,200 to €18,600
- Profit (loss) carried forward -€9,287
down €9,287 (-64.7%), from €14,360 to €5,073
- Trade debts +€2,260
up €2,260 (+28.0%), from €8,058 to €10,318
- Taxes +€11,711
up €11,711 (+120%), from €9,765 to €21,476
- Staff costs +€6,881
up €6,881 (+48.4%), from €14,225 to €21,106
- Gross operating margin +€5,665
up €5,665 (+11.0%), from €51,318 to €56,983
- Other operating charges +€3,159
up €3,159 (+299%), from €1,057 to €4,216
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 | €89,866 | €54,950 | -€34,916 | -38.9% |
| Fixed assets | 21/28 | €3,055 | €1,000 | -€2,055 | -67.3% |
| Tangible fixed assets | 22/27 | €3,055 | €1,000 | -€2,055 | -67.3% |
| Furniture and vehicles | 24 | €3,055 | €1,000 | -€2,055 | -67.3% |
| Current assets | 29/58 | €86,811 | €53,950 | -€32,861 | -37.9% |
| Amounts receivable within one year | 40/41 | €4,575 | €6,034 | +€1,458 | +31.9% |
| Trade receivables | 40 | - | €65 | +€65 | |
| Other amounts receivable | 41 | €4,575 | €5,968 | +€1,393 | +30.4% |
| Cash at bank and in hand | 54/58 | €82,236 | €47,916 | -€34,319 | -41.7% |
| Total equity and liabilities | 10/49 | €89,866 | €54,950 | -€34,916 | -38.9% |
| Equity | 10/15 | €20,560 | €23,673 | +€3,113 | +15.1% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Profit (loss) carried forward | 14 | €14,360 | €5,073 | -€9,287 | -64.7% |
| Amounts payable | 17/49 | €69,306 | €31,277 | -€38,029 | -54.9% |
| Amounts payable within one year | 42/48 | €69,306 | €31,277 | -€38,029 | -54.9% |
| Trade debts | 44 | €8,058 | €10,318 | +€2,260 | +28.0% |
| Suppliers | 440/4 | €8,058 | €10,318 | +€2,260 | +28.0% |
| Taxes, remuneration and social security | 45 | €21,248 | €20,959 | -€289 | -1.4% |
| Taxes | 450/3 | €18,280 | €12,813 | -€5,467 | -29.9% |
| Remuneration and social security | 454/9 | €2,968 | €8,146 | +€5,178 | +174% |
| Other amounts payable | 47/48 | €40,000 | - | -€40,000 | |
| Remuneration, social security and pensions | 62 | €14,225 | €21,106 | +€6,881 | +48.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,055 | €2,055 | = | 0.0% |
| Other operating charges | 640/8 | €1,057 | €4,216 | +€3,159 | +299% |
| Gross operating margin | 9900 | €51,318 | €56,983 | +€5,665 | +11.0% |
| Operating profit (loss) | 9901 | €33,981 | €29,606 | -€4,375 | -12.9% |
| Financial income | 75/76B | - | €286 | +€286 | |
| Recurring financial income | 75 | - | €286 | +€286 | |
| Financial charges | 65/66B | €75 | €56 | -€20 | -26.0% |
| Recurring financial charges | 65 | €75 | €56 | -€20 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | €33,906 | €29,836 | -€4,070 | -12.0% |
| Income taxes | 67/77 | €9,765 | €21,476 | +€11,711 | +120% |
| Profit (loss) for the period | 9904 | €24,141 | €8,360 | -€15,781 | -65.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,141 | €8,360 | -€15,781 | -65.4% |
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 13 October 2026 via checked.be.