BERRI PARTICIPATIONS: 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.
BERRI PARTICIPATIONS
Largest movements
- Deferred charges and accrued income +€11,879
up €11,879 (+86.3%), from €13,769 to €25,648
- Cash -€10,085
down €10,085 (-100.0%), from €10,086 to €1
mainly Debts after one year (-€325,000) and Deferred charges and accrued income (-€11,879)
- Debts after one year -€325,000
down €325,000 (-100%), from €325,000 to €0
- Current portion of long-term debt +€325,000
new in 2025: €325,000
- Reserves +€11,293
up €11,293 (+3.1%), from €363,446 to €374,739
of which Distributable reserves: +€11,293
- Tax, wage and social debts -€10,516
down €10,516 (-87.7%), from €11,993 to €1,477
- Gross operating margin +€4,011
up €4,011, from -€1,275 to €2,736
- Financial charges -€3,967
down €3,967 (-21.3%), from €18,619 to €14,652
- Financial income -€1,531
down €1,531 (-6.2%), from €24,741 to €23,210
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 | €839,502 | €848,470 | +€8,968 | +1.1% |
| Fixed assets | 21/28 | €200,000 | €200,000 | = | 0.0% |
| Financial fixed assets | 28 | €200,000 | €200,000 | = | 0.0% |
| Current assets | 29/58 | €639,502 | €648,470 | +€8,968 | +1.4% |
| Amounts receivable after more than one year | 29 | €325,000 | €325,000 | = | 0.0% |
| Other amounts receivable | 291 | €325,000 | €325,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €290,647 | €297,821 | +€7,174 | +2.5% |
| Trade receivables | 40 | €7,314 | €7,314 | = | 0.0% |
| Other amounts receivable | 41 | €283,333 | €290,507 | +€7,174 | +2.5% |
| Cash at bank and in hand | 54/58 | €10,086 | €1 | -€10,085 | -100.0% |
| Deferred charges and accrued income | 490/1 | €13,769 | €25,648 | +€11,879 | +86.3% |
| Total equity and liabilities | 10/49 | €839,502 | €848,470 | +€8,968 | +1.1% |
| Equity | 10/15 | €425,446 | €436,739 | +€11,293 | +2.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €363,446 | €374,739 | +€11,293 | +3.1% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €357,246 | €368,539 | +€11,293 | +3.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €414,056 | €411,731 | -€2,325 | -0.6% |
| Amounts payable after more than one year | 17 | €325,000 | €0 | -€325,000 | -100% |
| Financial debts | 170/4 | €325,000 | €0 | -€325,000 | -100% |
| Amounts payable within one year | 42/48 | €79,016 | €394,668 | +€315,652 | +399% |
| Current portion of amounts payable after more than one year | 42 | - | €325,000 | +€325,000 | |
| Trade debts | 44 | €2,441 | €1,904 | -€537 | -22.0% |
| Suppliers | 440/4 | €2,441 | €1,904 | -€537 | -22.0% |
| Taxes, remuneration and social security | 45 | €11,993 | €1,477 | -€10,516 | -87.7% |
| Taxes | 450/3 | €11,993 | €1,477 | -€10,516 | -87.7% |
| Other amounts payable | 47/48 | €64,581 | €66,286 | +€1,705 | +2.6% |
| Accrued charges and deferred income | 492/3 | €10,040 | €17,063 | +€7,023 | +70.0% |
| Other operating charges | 640/8 | €0 | €0 | +€0 | |
| Gross operating margin | 9900 | -€1,275 | €2,736 | +€4,011 | |
| Operating profit (loss) | 9901 | -€1,275 | €2,735 | +€4,010 | |
| Financial income | 75/76B | €24,741 | €23,210 | -€1,531 | -6.2% |
| Recurring financial income | 75 | €24,741 | €23,210 | -€1,531 | -6.2% |
| Financial charges | 65/66B | €18,619 | €14,652 | -€3,967 | -21.3% |
| Recurring financial charges | 65 | €18,619 | €14,652 | -€3,967 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | €4,846 | €11,293 | +€6,447 | +133% |
| Income taxes | 67/77 | €0 | €0 | -€0 | -100% |
| Profit (loss) for the period | 9904 | €4,846 | €11,293 | +€6,447 | +133% |
| Profit (loss) for the period to be appropriated | 9905 | €4,846 | €11,293 | +€6,447 | +133% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.