BERRY IMPORT: 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 IMPORT
Largest movements
- Stocks and contracts -€97,210
down €97,210 (-100.0%), from €97,210 to €0
- Receivables within one year +€44,675
up €44,675 (+41.1%), from €108,592 to €153,267
of which Trade receivables: +€46,330
- Cash -€19,583
down €19,583 (-70.7%), from €27,700 to €8,117
mainly Other debts (-€97,135) and Receivables within one year (-€44,675)
- Other debts -€97,135
down €97,135 (-79.0%), from €122,960 to €25,826
- Tax, wage and social debts +€24,025
up €24,025 (+4321.6%), from €556 to €24,581
- Trade debts +€21,681
up €21,681 (+26.4%), from €82,055 to €103,736
- Profit (loss) carried forward -€10,690
down €10,690 (-34.2%), from €31,291 to €20,601
- Short-term financial debts -€10,000
down €10,000 (-100.0%), from €10,000 to €0
- Taxes -€12,249
down €12,249 (-100.0%), from €12,249 to €0
- Financial charges +€4,710
up €4,710 (+8970.5%), from €53 to €4,762
- Gross operating margin -€2,916
down €2,916 (-501.7%), from -€581 to -€3,497
- Depreciation -€575
no longer reported in 2025 (was €575)
- Other operating charges +€504
up €504 (+33.0%), from €1,527 to €2,031
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 | €253,503 | €181,384 | -€72,119 | -28.4% |
| Fixed assets | 21/28 | €20,000 | €20,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €20,000 | €20,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €20,000 | €20,000 | = | 0.0% |
| Current assets | 29/58 | €233,503 | €161,384 | -€72,119 | -30.9% |
| Stocks and contracts in progress | 3 | €97,210 | €0 | -€97,210 | -100.0% |
| Stocks | 30/36 | €97,210 | €0 | -€97,210 | -100.0% |
| Amounts receivable within one year | 40/41 | €108,592 | €153,267 | +€44,675 | +41.1% |
| Trade receivables | 40 | €106,937 | €153,267 | +€46,330 | +43.3% |
| Other amounts receivable | 41 | €1,655 | €0 | -€1,655 | -100.0% |
| Cash at bank and in hand | 54/58 | €27,700 | €8,117 | -€19,583 | -70.7% |
| Total equity and liabilities | 10/49 | €253,503 | €181,384 | -€72,119 | -28.4% |
| Equity | 10/15 | €37,931 | €27,241 | -€10,690 | -28.2% |
| Contributions | 10/11 | €6,262 | €6,262 | = | 0.0% |
| Capital | 10 | €6,262 | €6,262 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,338 | €12,338 | = | 0.0% |
| Reserves | 13 | €378 | €378 | = | 0.0% |
| Non-distributable reserves | 130/1 | €378 | €378 | = | 0.0% |
| Legal reserve | 130 | €378 | €378 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,291 | €20,601 | -€10,690 | -34.2% |
| Amounts payable | 17/49 | €215,572 | €154,142 | -€61,429 | -28.5% |
| Amounts payable within one year | 42/48 | €215,572 | €154,142 | -€61,429 | -28.5% |
| Financial debts | 43 | €10,000 | €0 | -€10,000 | -100.0% |
| Credit institutions | 430/8 | €10,000 | €0 | -€10,000 | -100.0% |
| Trade debts | 44 | €82,055 | €103,736 | +€21,681 | +26.4% |
| Suppliers | 440/4 | €82,055 | €103,736 | +€21,681 | +26.4% |
| Taxes, remuneration and social security | 45 | €556 | €24,581 | +€24,025 | +4321.6% |
| Taxes | 450/3 | €556 | €24,581 | +€24,025 | +4321.6% |
| Other amounts payable | 47/48 | €122,960 | €25,826 | -€97,135 | -79.0% |
| Remuneration, social security and pensions | 62 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €575 | - | -€575 | |
| Other operating charges | 640/8 | €1,527 | €2,031 | +€504 | +33.0% |
| Gross operating margin | 9900 | -€581 | -€3,497 | -€2,916 | -501.7% |
| Operating profit (loss) | 9901 | -€3,071 | -€5,928 | -€2,857 | -93.0% |
| Financial charges | 65/66B | €53 | €4,762 | +€4,710 | +8970.5% |
| Recurring financial charges | 65 | €53 | €4,762 | +€4,710 | +8970.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,123 | -€10,690 | -€7,567 | -242.3% |
| Income taxes | 67/77 | €12,249 | €0 | -€12,249 | -100.0% |
| Profit (loss) for the period | 9904 | -€15,372 | -€10,690 | +€4,682 | +30.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,372 | -€10,690 | +€4,682 | +30.5% |
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.