Berria: 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.
Berria
Largest movements
- Stocks and contracts +€98,380
up €98,380 (+156%), from €63,159 to €161,539
- Receivables within one year +€10,649
up €10,649 (+64.3%), from €16,552 to €27,201
of which Trade receivables: +€10,275
- Tangible fixed assets +€9,021
up €9,021 (+8.6%), from €105,176 to €114,197
of which Furniture and vehicles: +€22,070
- Other debts +€224,246
up €224,246 (+1,055%), from €21,255 to €245,501
- Reserves -€210,495
down €210,495 (-46.4%), from €453,811 to €243,316
- Profit (loss) carried forward +€110,818
no longer reported in 2025 (was -€110,818)
- Accrued charges and deferred income -€36,000
down €36,000 (-37.5%), from €96,000 to €60,000
- Trade debts +€35,429
up €35,429 (+97.2%), from €36,466 to €71,895
of which Suppliers: +€59,705
- Gross operating margin +€399,636
up €399,636, from -€195,421 to €204,215
- Other operating charges -€22,416
down €22,416 (-79.3%), from €28,278 to €5,862
- Depreciation +€6,835
up €6,835 (+35.4%), from €19,295 to €26,130
- Taxes +€2,351
new in 2025: €2,351
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 | €593,503 | €712,688 | +€119,185 | +20.1% |
| Fixed assets | 21/28 | €105,551 | €114,572 | +€9,021 | +8.5% |
| Tangible fixed assets | 22/27 | €105,176 | €114,197 | +€9,021 | +8.6% |
| Land and buildings | 22 | €2,969 | €2,121 | -€848 | -28.6% |
| Plant, machinery and equipment | 23 | €101,948 | €89,747 | -€12,201 | -12.0% |
| Furniture and vehicles | 24 | €259 | €22,329 | +€22,070 | +8,521% |
| Financial fixed assets | 28 | €375 | €375 | = | 0.0% |
| Current assets | 29/58 | €487,952 | €598,116 | +€110,164 | +22.6% |
| Stocks and contracts in progress | 3 | €63,159 | €161,539 | +€98,380 | +156% |
| Stocks | 30/36 | €63,159 | €161,539 | +€98,380 | +156% |
| Amounts receivable within one year | 40/41 | €16,552 | €27,201 | +€10,649 | +64.3% |
| Trade receivables | 40 | €16,376 | €26,651 | +€10,275 | +62.7% |
| Other amounts receivable | 41 | €176 | €550 | +€374 | +213% |
| Cash at bank and in hand | 54/58 | €404,162 | €404,824 | +€662 | +0.2% |
| Deferred charges and accrued income | 490/1 | €4,079 | €4,552 | +€473 | +11.6% |
| Total equity and liabilities | 10/49 | €593,503 | €712,688 | +€119,185 | +20.1% |
| Equity | 10/15 | €371,593 | €271,916 | -€99,677 | -26.8% |
| Contributions | 10/11 | €28,600 | €28,600 | = | 0.0% |
| Reserves | 13 | €453,811 | €243,316 | -€210,495 | -46.4% |
| Distributable reserves | 133 | €453,811 | €243,316 | -€210,495 | -46.4% |
| Profit (loss) carried forward | 14 | -€110,818 | - | +€110,818 | |
| Amounts payable | 17/49 | €221,910 | €440,772 | +€218,862 | +98.6% |
| Amounts payable within one year | 42/48 | €125,910 | €380,772 | +€254,862 | +202% |
| Trade debts | 44 | €36,466 | €71,895 | +€35,429 | +97.2% |
| Suppliers | 440/4 | €12,190 | €71,895 | +€59,705 | +490% |
| Bills of exchange payable | 441 | €24,276 | - | -€24,276 | |
| Taxes, remuneration and social security | 45 | €68,189 | €63,376 | -€4,813 | -7.1% |
| Taxes | 450/3 | €48,354 | €41,409 | -€6,945 | -14.4% |
| Remuneration and social security | 454/9 | €19,835 | €21,967 | +€2,132 | +10.7% |
| Other amounts payable | 47/48 | €21,255 | €245,501 | +€224,246 | +1,055% |
| Accrued charges and deferred income | 492/3 | €96,000 | €60,000 | -€36,000 | -37.5% |
| Remuneration, social security and pensions | 62 | €31,489 | €32,924 | +€1,435 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,295 | €26,130 | +€6,835 | +35.4% |
| Other operating charges | 640/8 | €28,278 | €5,862 | -€22,416 | -79.3% |
| Gross operating margin | 9900 | -€195,421 | €204,215 | +€399,636 | |
| Operating profit (loss) | 9901 | -€274,483 | €139,299 | +€413,782 | |
| Financial income | 75/76B | €691 | €1,229 | +€538 | +77.9% |
| Recurring financial income | 75 | €691 | €1,229 | +€538 | +77.9% |
| Financial charges | 65/66B | €2,175 | €3,854 | +€1,679 | +77.2% |
| Recurring financial charges | 65 | €2,175 | €3,854 | +€1,679 | +77.2% |
| Profit (loss) for the period before taxes | 9903 | -€275,967 | €136,674 | +€412,641 | |
| Income taxes | 67/77 | - | €2,351 | +€2,351 | |
| Profit (loss) for the period | 9904 | -€275,967 | €134,323 | +€410,290 | |
| Profit (loss) for the period to be appropriated | 9905 | -€275,967 | €134,323 | +€410,290 |
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 14 October 2026 via checked.be.