Berry: 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.
Berry
Largest movements
- Receivables within one year -€14,689
down €14,689 (-99.3%), from €14,799 to €110
of which Trade receivables: -€9,890
- Financial fixed assets +€5,985
new in 2025: €5,985
- Cash +€1,902
up €1,902 (+61.2%), from €3,108 to €5,010
mainly Receivables within one year (+€14,689) and Depreciation (+€1,472)
- Tangible fixed assets +€1,780
up €1,780 (+43.0%), from €4,136 to €5,916
- Tax, wage and social debts -€4,432
down €4,432 (-100.0%), from €4,432 to €0
- Reserves -€295
down €295 (-1.9%), from €15,366 to €15,071
- Trade debts -€245
down €245 (-100.0%), from €245 to €0
- Gross operating margin +€1,867
up €1,867 (+806.7%), from €231 to €2,099
- Other operating charges +€558
up €558 (+194.2%), from €287 to €845
- Depreciation +€552
up €552 (+60.0%), from €920 to €1,472
- Financial income -€206
down €206 (-72.1%), from €285 to €80
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.
Cash bridge derived
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 | €22,043 | €17,108 | -€4,935 | -22.4% |
| Fixed assets | 21/28 | €4,136 | €11,901 | +€7,765 | +187.7% |
| Tangible fixed assets | 22/27 | €4,136 | €5,916 | +€1,780 | +43.0% |
| Plant, machinery and equipment | 23 | €4,136 | €5,916 | +€1,780 | +43.0% |
| Financial fixed assets | 28 | - | €5,985 | +€5,985 | |
| Current assets | 29/58 | €17,907 | €5,208 | -€12,699 | -70.9% |
| Amounts receivable within one year | 40/41 | €14,799 | €110 | -€14,689 | -99.3% |
| Trade receivables | 40 | €10,000 | €110 | -€9,890 | -98.9% |
| Other amounts receivable | 41 | €4,799 | €0 | -€4,799 | -100.0% |
| Cash at bank and in hand | 54/58 | €3,108 | €5,010 | +€1,902 | +61.2% |
| Deferred charges and accrued income | 490/1 | - | €87 | +€87 | |
| Total equity and liabilities | 10/49 | €22,043 | €17,108 | -€4,935 | -22.4% |
| Equity | 10/15 | €17,366 | €17,071 | -€295 | -1.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €15,366 | €15,071 | -€295 | -1.9% |
| Distributable reserves | 133 | €15,366 | €15,071 | -€295 | -1.9% |
| Amounts payable | 17/49 | €4,677 | €37 | -€4,640 | -99.2% |
| Amounts payable within one year | 42/48 | €4,677 | €37 | -€4,640 | -99.2% |
| Trade debts | 44 | €245 | €0 | -€245 | -100.0% |
| Suppliers | 440/4 | €245 | €0 | -€245 | -100.0% |
| Taxes, remuneration and social security | 45 | €4,432 | €0 | -€4,432 | -100.0% |
| Taxes | 450/3 | €4,432 | €0 | -€4,432 | -100.0% |
| Other amounts payable | 47/48 | - | €37 | +€37 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €920 | €1,472 | +€552 | +60.0% |
| Other operating charges | 640/8 | €287 | €845 | +€558 | +194.2% |
| Gross operating margin | 9900 | €231 | €2,099 | +€1,867 | +806.7% |
| Operating profit (loss) | 9901 | -€976 | -€219 | +€757 | +77.6% |
| Financial income | 75/76B | €285 | €80 | -€206 | -72.1% |
| Recurring financial income | 75 | €285 | €80 | -€206 | -72.1% |
| Financial charges | 65/66B | €135 | €156 | +€21 | +15.2% |
| Recurring financial charges | 65 | €135 | €156 | +€21 | +15.2% |
| Profit (loss) for the period before taxes | 9903 | -€826 | -€295 | +€531 | +64.3% |
| Income taxes | 67/77 | -€19 | €0 | +€19 | |
| Profit (loss) for the period | 9904 | -€806 | -€295 | +€512 | +63.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€806 | -€295 | +€512 | +63.4% |
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 9 October 2026 via checked.be.