BERRY IMMO: 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 IMMO
Largest movements
- Tangible fixed assets -€30,768
down €30,768 (-2.8%), from €1.1m to €1.1m
of which Land and buildings: -€30,768
- Profit (loss) carried forward -€42,399
down €42,399 (-5.6%), from -€758,437 to -€800,836
- Other debts +€28,527
up €28,527 (+4.6%), from €620,325 to €648,852
- Services and other goods -€426
down €426 (-4.4%), from €9,749 to €9,324
- Financial charges +€414
up €414 (+1.2%), from €35,688 to €36,102
- Other operating charges -€301
down €301 (-5.6%), from €5,401 to €5,100
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 | €1,096,984 | €1,067,453 | -€29,531 | -2.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,086,254 | €1,055,486 | -€30,768 | -2.8% |
| Tangible fixed assets | 22/27 | €1,086,254 | €1,055,486 | -€30,768 | -2.8% |
| Land and buildings | 22 | €1,086,254 | €1,055,486 | -€30,768 | -2.8% |
| Assets under construction and advance payments | 27 | €0 | €0 | = | |
| Current assets | 29/58 | €10,730 | €11,967 | +€1,237 | +11.5% |
| Cash at bank and in hand | 54/58 | €10,730 | €11,967 | +€1,237 | +11.5% |
| Deferred charges and accrued income | 490/1 | €0 | €0 | = | |
| Total equity and liabilities | 10/49 | €1,096,984 | €1,067,453 | -€29,531 | -2.7% |
| Equity | 10/15 | €385,489 | €332,862 | -€52,627 | -13.7% |
| Contributions | 10/11 | €862,000 | €862,000 | = | 0.0% |
| Capital | 10 | €862,000 | €862,000 | = | 0.0% |
| Issued capital | 100 | €862,000 | €862,000 | = | 0.0% |
| Reserves | 13 | €281,927 | €271,698 | -€10,228 | -3.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €258,813 | €248,585 | -€10,228 | -4.0% |
| Distributable reserves | 133 | €16,913 | €16,913 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€758,437 | -€800,836 | -€42,399 | -5.6% |
| Provisions and deferred taxes | 16 | €82,556 | €77,290 | -€5,267 | -6.4% |
| Deferred taxes | 168 | €82,556 | €77,290 | -€5,267 | -6.4% |
| Amounts payable | 17/49 | €628,938 | €657,301 | +€28,363 | +4.5% |
| Amounts payable within one year | 42/48 | €628,938 | €657,301 | +€28,363 | +4.5% |
| Trade debts | 44 | €3,334 | €3,081 | -€253 | -7.6% |
| Suppliers | 440/4 | €3,334 | €3,081 | -€253 | -7.6% |
| Taxes, remuneration and social security | 45 | €5,279 | €5,368 | +€89 | +1.7% |
| Taxes | 450/3 | €5,279 | €5,368 | +€89 | +1.7% |
| Other amounts payable | 47/48 | €620,325 | €648,852 | +€28,527 | +4.6% |
| Operating income | 70/76A | €23,400 | €23,400 | = | 0.0% |
| Turnover | 70 | €23,400 | €23,400 | = | 0.0% |
| Operating charges | 60/66A | €45,918 | €45,192 | -€726 | -1.6% |
| Services and other goods | 61 | €9,749 | €9,324 | -€426 | -4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,768 | €30,768 | = | 0.0% |
| Other operating charges | 640/8 | €5,401 | €5,100 | -€301 | -5.6% |
| Operating profit (loss) | 9901 | -€22,518 | -€21,792 | +€726 | +3.2% |
| Financial charges | 65/66B | €35,688 | €36,102 | +€414 | +1.2% |
| Recurring financial charges | 65 | €35,688 | €36,102 | +€414 | +1.2% |
| Debt charges | 650 | €35,193 | €35,786 | +€593 | +1.7% |
| Other financial charges | 652/9 | €495 | €316 | -€179 | -36.1% |
| Profit (loss) for the period before taxes | 9903 | -€58,206 | -€57,894 | +€312 | +0.5% |
| Transfer from deferred taxes | 780 | €5,267 | €5,267 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€52,939 | -€52,627 | +€312 | +0.6% |
| Transfer from tax-exempt reserves | 789 | €10,228 | €10,228 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,711 | -€42,399 | +€312 | +0.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.