BERRY BLUE: what changed
Two fiscal 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 BLUE
Largest movements
- Tangible fixed assets -€17,411
down €17,411 (-17.8%), from €97,957 to €80,546
of which Other tangible fixed assets: -€18,881
- Receivables within one year -€6,629
down €6,629 (-30.8%), from €21,501 to €14,872
of which Trade receivables: -€14,809
- Intangible fixed assets +€4,964
new in 2025: €4,964
- Debts after one year -€19,557
down €19,557 (-27.1%), from €72,168 to €52,611
- Reserves +€8,167
up €8,167 (+723.0%), from €1,130 to €9,297
- Trade debts -€6,524
down €6,524 (-8.3%), from €78,161 to €71,637
- Tax, wage and social debts +€2,809
up €2,809 (+30.0%), from €9,352 to €12,161
of which Remuneration and social security: +€6,436
- Gross operating margin +€56,938
up €56,938 (+174.6%), from €32,615 to €89,554
- Staff costs +€36,548
up €36,548 (+174.5%), from €20,947 to €57,495
- Depreciation +€8,272
up €8,272 (+128.9%), from €6,419 to €14,691
- Financial charges +€3,652
up €3,652 (+144.2%), from €2,532 to €6,184
- Taxes +€1,710
new in 2025: €1,710
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 | €199,094 | €182,931 | -€16,163 | -8.1% |
| Fixed assets | 21/28 | €103,312 | €90,865 | -€12,447 | -12.0% |
| Intangible fixed assets | 21 | - | €4,964 | +€4,964 | |
| Tangible fixed assets | 22/27 | €97,957 | €80,546 | -€17,411 | -17.8% |
| Plant, machinery and equipment | 23 | €513 | €313 | -€200 | -39.0% |
| Furniture and vehicles | 24 | €946 | €2,617 | +€1,670 | +176.5% |
| Other tangible fixed assets | 26 | €96,498 | €77,617 | -€18,881 | -19.6% |
| Financial fixed assets | 28 | €5,355 | €5,355 | = | 0.0% |
| Current assets | 29/58 | €95,782 | €92,066 | -€3,716 | -3.9% |
| Stocks and contracts in progress | 3 | €23,389 | €24,559 | +€1,170 | +5.0% |
| Stocks | 30/36 | €23,389 | €24,559 | +€1,170 | +5.0% |
| Amounts receivable within one year | 40/41 | €21,501 | €14,872 | -€6,629 | -30.8% |
| Trade receivables | 40 | €20,184 | €5,374 | -€14,809 | -73.4% |
| Other amounts receivable | 41 | €1,318 | €9,498 | +€8,180 | +620.8% |
| Cash at bank and in hand | 54/58 | €50,891 | €52,634 | +€1,743 | +3.4% |
| Total equity and liabilities | 10/49 | €199,094 | €182,931 | -€16,163 | -8.1% |
| Equity | 10/15 | €16,130 | €24,297 | +€8,167 | +50.6% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €1,130 | €9,297 | +€8,167 | +723.0% |
| Distributable reserves | 133 | €1,130 | €9,297 | +€8,167 | +723.0% |
| Amounts payable | 17/49 | €182,964 | €158,634 | -€24,331 | -13.3% |
| Amounts payable after more than one year | 17 | €72,168 | €52,611 | -€19,557 | -27.1% |
| Financial debts | 170/4 | €72,168 | €52,611 | -€19,557 | -27.1% |
| Amounts payable within one year | 42/48 | €110,796 | €106,022 | -€4,773 | -4.3% |
| Current portion of amounts payable after more than one year | 42 | €18,758 | €19,557 | +€799 | +4.3% |
| Trade debts | 44 | €78,161 | €71,637 | -€6,524 | -8.3% |
| Suppliers | 440/4 | €78,161 | €71,637 | -€6,524 | -8.3% |
| Taxes, remuneration and social security | 45 | €9,352 | €12,161 | +€2,809 | +30.0% |
| Taxes | 450/3 | €5,483 | €1,856 | -€3,627 | -66.2% |
| Remuneration and social security | 454/9 | €3,870 | €10,305 | +€6,436 | +166.3% |
| Other amounts payable | 47/48 | €4,525 | €2,668 | -€1,857 | -41.0% |
| Remuneration, social security and pensions | 62 | €20,947 | €57,495 | +€36,548 | +174.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,419 | €14,691 | +€8,272 | +128.9% |
| Other operating charges | 640/8 | €1,694 | €1,403 | -€291 | -17.2% |
| Gross operating margin | 9900 | €32,615 | €89,554 | +€56,938 | +174.6% |
| Operating profit (loss) | 9901 | €3,555 | €15,965 | +€12,409 | +349.0% |
| Financial income | 75/76B | €106 | €97 | -€10 | -9.0% |
| Recurring financial income | 75 | €106 | €97 | -€10 | -9.0% |
| Financial charges | 65/66B | €2,532 | €6,184 | +€3,652 | +144.2% |
| Recurring financial charges | 65 | €2,532 | €6,184 | +€3,652 | +144.2% |
| Profit (loss) for the period before taxes | 9903 | €1,130 | €9,877 | +€8,748 | +774.3% |
| Income taxes | 67/77 | - | €1,710 | +€1,710 | |
| Profit (loss) for the period | 9904 | €1,130 | €8,167 | +€7,038 | +623.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,130 | €8,167 | +€7,038 | +623.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.