BERRIE'S: 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.
BERRIE'S
Largest movements
- Tangible fixed assets -€45,251
down €45,251 (-18.4%), from €246,111 to €200,860
of which Land and buildings: -€29,256
- Cash +€13,516
up €13,516 (+160%), from €8,422 to €21,938
mainly Depreciation (+€36,937) and Net result for the year (+€14,365)
- Debts after one year -€46,838
down €46,838 (-15.7%), from €297,983 to €251,145
of which Financial debts: -€217,658
- Profit (loss) carried forward +€14,365
up €14,365 (+13.4%), from -€107,223 to -€92,858
- Gross operating margin +€42,542
up €42,542 (+271%), from €15,685 to €58,227
- Depreciation -€6,886
down €6,886 (-15.7%), from €43,823 to €36,937
- Other operating charges -€2,159
down €2,159 (-32.9%), from €6,559 to €4,400
- Financial charges -€793
down €793 (-23.6%), from €3,365 to €2,572
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 | €261,929 | €232,096 | -€29,833 | -11.4% |
| Fixed assets | 21/28 | €246,311 | €201,060 | -€45,251 | -18.4% |
| Tangible fixed assets | 22/27 | €246,111 | €200,860 | -€45,251 | -18.4% |
| Land and buildings | 22 | €224,313 | €195,057 | -€29,256 | -13.0% |
| Plant, machinery and equipment | 23 | €8,425 | €1,853 | -€6,572 | -78.0% |
| Furniture and vehicles | 24 | €13,373 | €3,950 | -€9,423 | -70.5% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €15,618 | €31,036 | +€15,418 | +98.7% |
| Amounts receivable within one year | 40/41 | €7,196 | €8,321 | +€1,125 | +15.6% |
| Trade receivables | 40 | €6,962 | €8,087 | +€1,125 | +16.2% |
| Other amounts receivable | 41 | €234 | €234 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,422 | €21,938 | +€13,516 | +160% |
| Deferred charges and accrued income | 490/1 | - | €777 | +€777 | |
| Total equity and liabilities | 10/49 | €261,929 | €232,096 | -€29,833 | -11.4% |
| Equity | 10/15 | -€77,043 | -€62,678 | +€14,365 | +18.6% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €180 | €180 | = | 0.0% |
| Non-distributable reserves | 130/1 | €180 | €180 | = | 0.0% |
| Reserves not available under the articles | 1311 | €180 | €180 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€107,223 | -€92,858 | +€14,365 | +13.4% |
| Amounts payable | 17/49 | €338,972 | €294,774 | -€44,198 | -13.0% |
| Amounts payable after more than one year | 17 | €297,983 | €251,145 | -€46,838 | -15.7% |
| Financial debts | 170/4 | €297,983 | €80,325 | -€217,658 | -73.0% |
| Other amounts payable | 178/9 | - | €170,820 | +€170,820 | |
| Amounts payable within one year | 42/48 | €40,989 | €41,764 | +€775 | +1.9% |
| Current portion of amounts payable after more than one year | 42 | €35,536 | €35,689 | +€153 | +0.4% |
| Taxes, remuneration and social security | 45 | €5,141 | €6,068 | +€927 | +18.0% |
| Taxes | 450/3 | €5,141 | €6,068 | +€927 | +18.0% |
| Other amounts payable | 47/48 | €312 | €7 | -€305 | -97.8% |
| Accrued charges and deferred income | 492/3 | - | €1,865 | +€1,865 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,823 | €36,937 | -€6,886 | -15.7% |
| Other operating charges | 640/8 | €6,559 | €4,400 | -€2,159 | -32.9% |
| Gross operating margin | 9900 | €15,685 | €58,227 | +€42,542 | +271% |
| Operating profit (loss) | 9901 | -€34,697 | €16,890 | +€51,587 | |
| Financial income | 75/76B | - | €47 | +€47 | |
| Recurring financial income | 75 | - | €47 | +€47 | |
| Financial charges | 65/66B | €3,365 | €2,572 | -€793 | -23.6% |
| Recurring financial charges | 65 | €3,365 | €2,572 | -€793 | -23.6% |
| Profit (loss) for the period before taxes | 9903 | -€38,062 | €14,365 | +€52,427 | |
| Profit (loss) for the period | 9904 | -€38,062 | €14,365 | +€52,427 | |
| Profit (loss) for the period to be appropriated | 9905 | -€38,062 | €14,365 | +€52,427 |
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 20 October 2026 via checked.be.