BERRENHEIBOS: 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.
BERRENHEIBOS
Largest movements
- Receivables within one year -€740,616
down €740,616 (-53.0%), from €1.4m to €656,391
of which Other amounts receivable: -€743,762
- Cash -€26,003
down €26,003 (-93.1%), from €27,929 to €1,925
mainly Trade debts (-€441,473) and Other debts (-€200,328)
- Trade debts -€441,473
down €441,473 (-67.2%), from €656,670 to €215,197
- Other debts -€200,328
down €200,328 (-30.3%), from €661,408 to €461,080
- Profit (loss) carried forward -€128,556
down €128,556, from €20,678 to -€107,878
- Financial charges -€134,153
down €134,153 (-96.7%), from €138,774 to €4,621
of which Financial charges: -€112,896
- Gross operating margin -€16,346
down €16,346 (-256%), from -€6,395 to -€22,741
- Other operating charges -€13,540
down €13,540 (-91.0%), from €14,872 to €1,332
- Write-downs +€9,388
up €9,388, from -€9,388 to €0
- Depreciation -€3,813
down €3,813 (-33.7%), from €11,310 to €7,497
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 | €1,447,158 | €673,137 | -€774,021 | -53.5% |
| Fixed assets | 21/28 | €9,682 | €2,185 | -€7,497 | -77.4% |
| Tangible fixed assets | 22/27 | €9,682 | €2,185 | -€7,497 | -77.4% |
| Plant, machinery and equipment | 23 | €9,682 | €2,185 | -€7,497 | -77.4% |
| Current assets | 29/58 | €1,437,476 | €670,952 | -€766,524 | -53.3% |
| Stocks and contracts in progress | 3 | €10,000 | €10,000 | = | 0.0% |
| Stocks | 30/36 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,397,007 | €656,391 | -€740,616 | -53.0% |
| Trade receivables | 40 | €15,246 | €18,392 | +€3,146 | +20.6% |
| Other amounts receivable | 41 | €1,381,761 | €637,999 | -€743,762 | -53.8% |
| Cash at bank and in hand | 54/58 | €27,929 | €1,925 | -€26,003 | -93.1% |
| Deferred charges and accrued income | 490/1 | €2,540 | €2,635 | +€95 | +3.7% |
| Total equity and liabilities | 10/49 | €1,447,158 | €673,137 | -€774,021 | -53.5% |
| Equity | 10/15 | €108,678 | -€19,878 | -€128,556 | |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Capital | 10 | €80,000 | €80,000 | = | 0.0% |
| Issued capital | 100 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €8,000 | €8,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,000 | €8,000 | = | 0.0% |
| Legal reserve | 130 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,678 | -€107,878 | -€128,556 | |
| Amounts payable | 17/49 | €1,338,480 | €693,015 | -€645,465 | -48.2% |
| Amounts payable within one year | 42/48 | €1,338,480 | €693,015 | -€645,465 | -48.2% |
| Trade debts | 44 | €656,670 | €215,197 | -€441,473 | -67.2% |
| Suppliers | 440/4 | €656,670 | €215,197 | -€441,473 | -67.2% |
| Taxes, remuneration and social security | 45 | €20,402 | €16,739 | -€3,664 | -18.0% |
| Taxes | 450/3 | €3,455 | - | -€3,455 | |
| Remuneration and social security | 454/9 | €16,947 | €16,739 | -€208 | -1.2% |
| Other amounts payable | 47/48 | €661,408 | €461,080 | -€200,328 | -30.3% |
| Remuneration, social security and pensions | 62 | €95,324 | €98,166 | +€2,843 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,310 | €7,497 | -€3,813 | -33.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€9,388 | €0 | +€9,388 | |
| Other operating charges | 640/8 | €14,872 | €1,332 | -€13,540 | -91.0% |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | -€6,395 | -€22,741 | -€16,346 | -256% |
| Operating profit (loss) | 9901 | -€118,513 | -€129,736 | -€11,223 | -9.5% |
| Financial income | 75/76B | €2,555 | €5,801 | +€3,246 | +127% |
| Recurring financial income | 75 | €2,555 | €5,801 | +€3,246 | +127% |
| Financial charges | 65/66B | €138,774 | €4,621 | -€134,153 | -96.7% |
| Recurring financial charges | 65 | €117,517 | €4,621 | -€112,896 | -96.1% |
| Non-recurring financial charges | 66B | €21,257 | - | -€21,257 | |
| Profit (loss) for the period before taxes | 9903 | -€254,732 | -€128,556 | +€126,176 | +49.5% |
| Profit (loss) for the period | 9904 | -€254,732 | -€128,556 | +€126,176 | +49.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€254,732 | -€128,556 | +€126,176 | +49.5% |
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 18 October 2026 via checked.be.