BERRYBLUE: 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.
BERRYBLUE
Largest movements
- Cash +€24,968
up €24,968 (+72.6%), from €34,410 to €59,378
mainly Debts after one year (+€27,000) and Receivables within one year (+€5,955)
- Receivables within one year -€5,955
down €5,955 (-96.1%), from €6,194 to €239
- Stocks and contracts -€4,039
down €4,039 (-8.8%), from €45,982 to €41,944
- Deferred charges and accrued income -€3,481
down €3,481 (-100.0%), from €3,481 to €0
- Tangible fixed assets +€1,570
new in 2025: €1,570
- Debts after one year +€27,000
up €27,000 (+122.7%), from €22,000 to €49,000
- Profit (loss) carried forward -€13,509
down €13,509 (-221.7%), from -€6,094 to -€19,602
- Gross operating margin -€11,934
down €11,934, from €588 to -€11,346
- Financial charges -€8,379
down €8,379 (-82.4%), from €10,171 to €1,792
- Taxes -€162
down €162 (-52.8%), from €306 to €145
- Depreciation +€151
up €151, from €0 to €151
- Other operating charges -€137
down €137 (-8.2%), from €1,669 to €1,532
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 | €90,067 | €103,192 | +€13,125 | +14.6% |
| Fixed assets | 21/28 | - | €1,632 | +€1,632 | |
| Tangible fixed assets | 22/27 | - | €1,570 | +€1,570 | |
| Furniture and vehicles | 24 | - | €1,570 | +€1,570 | |
| Financial fixed assets | 28 | - | €62 | +€62 | |
| Current assets | 29/58 | €90,067 | €101,560 | +€11,493 | +12.8% |
| Stocks and contracts in progress | 3 | €45,982 | €41,944 | -€4,039 | -8.8% |
| Stocks | 30/36 | €45,982 | €41,944 | -€4,039 | -8.8% |
| Amounts receivable within one year | 40/41 | €6,194 | €239 | -€5,955 | -96.1% |
| Other amounts receivable | 41 | €6,194 | €239 | -€5,955 | -96.1% |
| Cash at bank and in hand | 54/58 | €34,410 | €59,378 | +€24,968 | +72.6% |
| Deferred charges and accrued income | 490/1 | €3,481 | €0 | -€3,481 | -100.0% |
| Total equity and liabilities | 10/49 | €90,067 | €103,192 | +€13,125 | +14.6% |
| Equity | 10/15 | €67,300 | €53,792 | -€13,509 | -20.1% |
| Contributions | 10/11 | €68,600 | €68,600 | = | 0.0% |
| Reserves | 13 | €4,794 | €4,794 | = | 0.0% |
| Non-distributable reserves | 130/1 | €794 | €794 | = | 0.0% |
| Reserves not available under the articles | 1311 | €794 | €794 | = | 0.0% |
| Distributable reserves | 133 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,094 | -€19,602 | -€13,509 | -221.7% |
| Amounts payable | 17/49 | €22,766 | €49,401 | +€26,634 | +117.0% |
| Amounts payable after more than one year | 17 | €22,000 | €49,000 | +€27,000 | +122.7% |
| Financial debts | 170/4 | €22,000 | €49,000 | +€27,000 | +122.7% |
| Amounts payable within one year | 42/48 | €766 | €401 | -€366 | -47.7% |
| Trade debts | 44 | €30 | €104 | +€75 | +252.0% |
| Suppliers | 440/4 | €30 | €104 | +€75 | +252.0% |
| Taxes, remuneration and social security | 45 | €657 | €145 | -€513 | -78.0% |
| Taxes | 450/3 | €657 | €145 | -€513 | -78.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €79 | €152 | +€73 | +91.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €151 | +€151 | |
| Other operating charges | 640/8 | €1,669 | €1,532 | -€137 | -8.2% |
| Gross operating margin | 9900 | €588 | -€11,346 | -€11,934 | |
| Operating profit (loss) | 9901 | -€1,081 | -€13,028 | -€11,947 | -1105.0% |
| Financial income | 75/76B | €1,537 | €1,456 | -€80 | -5.2% |
| Recurring financial income | 75 | €1,537 | €1,456 | -€80 | -5.2% |
| Financial charges | 65/66B | €10,171 | €1,792 | -€8,379 | -82.4% |
| Recurring financial charges | 65 | €10,171 | €1,792 | -€8,379 | -82.4% |
| Profit (loss) for the period before taxes | 9903 | -€9,715 | -€13,364 | -€3,649 | -37.6% |
| Income taxes | 67/77 | €306 | €145 | -€162 | -52.8% |
| Profit (loss) for the period | 9904 | -€10,022 | -€13,509 | -€3,487 | -34.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,022 | -€13,509 | -€3,487 | -34.8% |
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.