BERRY BE RESEARCH: 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 BE RESEARCH
Largest movements
- Receivables within one year +€595,974
up €595,974 (+60.4%), from €987,154 to €1.6m
of which Other amounts receivable: +€500,824
- Cash +€234,833
up €234,833 (+112%), from €209,437 to €444,270
mainly Net result for the year (+€616,552) and Depreciation (+€71,667)
- Intangible fixed assets -€55,185
down €55,185 (-15.1%), from €364,983 to €309,797
- Profit (loss) carried forward +€616,552
new in 2025: €616,552
- Tax, wage and social debts +€67,233
up €67,233 (+106%), from €63,246 to €130,479
- Other debts +€66,717
new in 2025: €66,717
- Gross operating margin +€116,072
up €116,072 (+17.7%), from €656,594 to €772,666
- Depreciation -€58,758
down €58,758 (-45.1%), from €130,425 to €71,667
- Taxes +€23,673
up €23,673 (+37.4%), from €63,246 to €86,920
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 | €1,567,070 | €2,340,621 | +€773,551 | +49.4% |
| Fixed assets | 21/28 | €367,215 | €311,805 | -€55,410 | -15.1% |
| Intangible fixed assets | 21 | €364,983 | €309,797 | -€55,185 | -15.1% |
| Tangible fixed assets | 22/27 | €2,233 | €2,008 | -€225 | -10.1% |
| Plant, machinery and equipment | 23 | €2,233 | €2,008 | -€225 | -10.1% |
| Current assets | 29/58 | €1,199,854 | €2,028,815 | +€828,961 | +69.1% |
| Amounts receivable within one year | 40/41 | €987,154 | €1,583,127 | +€595,974 | +60.4% |
| Trade receivables | 40 | €871,991 | €967,141 | +€95,149 | +10.9% |
| Other amounts receivable | 41 | €115,163 | €615,987 | +€500,824 | +435% |
| Cash at bank and in hand | 54/58 | €209,437 | €444,270 | +€234,833 | +112% |
| Deferred charges and accrued income | 490/1 | €3,264 | €1,418 | -€1,846 | -56.6% |
| Total equity and liabilities | 10/49 | €1,567,070 | €2,340,621 | +€773,551 | +49.4% |
| Equity | 10/15 | €1,492,574 | €2,109,126 | +€616,552 | +41.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,473,974 | €1,473,974 | = | 0.0% |
| Distributable reserves | 133 | €1,473,974 | €1,473,974 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €616,552 | +€616,552 | |
| Amounts payable | 17/49 | €74,496 | €231,495 | +€156,999 | +211% |
| Amounts payable within one year | 42/48 | €74,496 | €231,495 | +€156,999 | +211% |
| Trade debts | 44 | €11,250 | €34,299 | +€23,050 | +205% |
| Suppliers | 440/4 | €11,250 | €34,299 | +€23,050 | +205% |
| Taxes, remuneration and social security | 45 | €63,246 | €130,479 | +€67,233 | +106% |
| Taxes | 450/3 | €63,246 | €130,479 | +€67,233 | +106% |
| Other amounts payable | 47/48 | - | €66,717 | +€66,717 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €130,425 | €71,667 | -€58,758 | -45.1% |
| Other operating charges | 640/8 | €1,097 | €204 | -€893 | -81.4% |
| Gross operating margin | 9900 | €656,594 | €772,666 | +€116,072 | +17.7% |
| Operating profit (loss) | 9901 | €525,072 | €700,796 | +€175,724 | +33.5% |
| Financial income | 75/76B | - | €3,322 | +€3,322 | |
| Recurring financial income | 75 | - | €3,322 | +€3,322 | |
| Financial charges | 65/66B | €762 | €647 | -€115 | -15.1% |
| Recurring financial charges | 65 | €762 | €647 | -€115 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €524,310 | €703,471 | +€179,162 | +34.2% |
| Income taxes | 67/77 | €63,246 | €86,920 | +€23,673 | +37.4% |
| Profit (loss) for the period | 9904 | €461,063 | €616,552 | +€155,488 | +33.7% |
| Transfer from tax-exempt reserves | 789 | €695,623 | - | -€695,623 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,156,686 | €616,552 | -€540,135 | -46.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.