BERRYMARK NV/SA: 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.
What changed
BERRYMARK NV/SA
NACE 46.391, Wholesale trade
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€8.0m
2024 · €6.3m+€1.7m
Equity
€36.0m
2024 · €27.9m+€8.0m
Cash
€12.5m
2024 · €11.2m+€1.3m
Balance sheet total
€42.0m
2024 · €31.4m+€10.6m
Largest movements
Assets
- Receivables within one year +€11.6m
up €11.6m (+149%), from €7.8m to €19.5m
of which Trade receivables: +€11.7m
- Current investments -€4.0m
down €4.0m (-40.8%), from €9.7m to €5.7m
- Stocks and contracts +€1.7m
up €1.7m (+70.0%), from €2.5m to €4.2m
- Cash +€1.3m
up €1.3m (+11.6%), from €11.2m to €12.5m
mainly Net result for the year (+€8.0m) and Current investments (+€4.0m)
Equity and liabilities
- Reserves +€8.0m
up €8.0m (+29.2%), from €27.5m to €35.6m
of which Distributable reserves: +€7.0m
- Trade debts +€3.5m
up €3.5m (+141%), from €2.5m to €6.0m
- Short-term financial debts -€775,533
down €775,533 (-100%), from €775,533 to €0
Income statement
- Turnover +€35.4m
up €35.4m (+61.6%), from €57.5m to €93.0m
- Goods and materials +€32.5m
up €32.5m (+66.6%), from €48.8m to €81.2m
of which Purchases: +€33.5m
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.
Result 2024
€6.3m
Turnover
+€35.4m
Other operating income
-€2,521
Goods and materials
-€32.5m
Services and other goods
-€107,542
Staff costs
-€44,513
Depreciation
-€1,754
Provisions
-€21,771
Other operating charges
-€3,006
Financial income
-€319,058
Financial charges
-€133,686
Taxes
-€581,397
Result 2025
€8.0m
raises the resultlowers the result
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.
From operations
-€1.9m
Investment
+€3.9m
Financing
-€775,533
Cash 2024
€11.2m
From operations (derived)
-€1.9m
Net result for the year
+€8.0m
Depreciation
+€16,900
Stocks and contracts
-€1.7m
Receivables within one year
-€11.6m
Deferred charges and accrued income
+€75,806
Trade debts
+€3.5m
Tax, wage and social debts
-€119,987
Investment (derived)
+€3.9m
Investment in fixed assets (net)
-€17,131
Current investments
+€4.0m
Financing
-€775,533
Short-term financial debts
-€775,533
Cash 2025
€12.5m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,388,244 | €42,037,567 | +€10.6m | +33.9% |
| Fixed assets | 21/28 | €43,948 | €44,178 | +€231 | +0.5% |
| Tangible fixed assets | 22/27 | €39,406 | €39,636 | +€231 | +0.6% |
| Plant, machinery and equipment | 23 | €5,239 | €2,387 | -€2,852 | -54.4% |
| Furniture and vehicles | 24 | €20,153 | €17,849 | -€2,304 | -11.4% |
| Other tangible fixed assets | 26 | €14,014 | €19,400 | +€5,386 | +38.4% |
| Financial fixed assets | 28 | €4,542 | €4,542 | = | 0.0% |
| Other financial fixed assets | 284/8 | €4,542 | €4,542 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €4,542 | €4,542 | = | 0.0% |
| Current assets | 29/58 | €31,344,296 | €41,993,389 | +€10.6m | +34.0% |
| Stocks and contracts in progress | 3 | €2,491,056 | €4,233,970 | +€1.7m | +70.0% |
| Stocks | 30/36 | €2,491,056 | €4,233,970 | +€1.7m | +70.0% |
| Goods purchased for resale | 34 | €2,491,056 | €4,233,970 | +€1.7m | +70.0% |
| Amounts receivable within one year | 40/41 | €7,827,186 | €19,466,421 | +€11.6m | +149% |
| Trade receivables | 40 | €7,662,935 | €19,338,180 | +€11.7m | +152% |
| Other amounts receivable | 41 | €164,251 | €128,241 | -€36,010 | -21.9% |
| Current investments | 50/53 | €9,701,066 | €5,742,622 | -€4.0m | -40.8% |
| Other investments | 51/53 | €9,701,066 | €5,742,622 | -€4.0m | -40.8% |
| Cash at bank and in hand | 54/58 | €11,232,572 | €12,533,765 | +€1.3m | +11.6% |
| Deferred charges and accrued income | 490/1 | €92,417 | €16,611 | -€75,806 | -82.0% |
| Total equity and liabilities | 10/49 | €31,388,244 | €42,037,567 | +€10.6m | +33.9% |
| Equity | 10/15 | €27,930,106 | €35,960,124 | +€8.0m | +28.8% |
| Contributions | 10/11 | €400,000 | €400,000 | = | 0.0% |
| Capital | 10 | €400,000 | €400,000 | = | 0.0% |
| Issued capital | 100 | €400,000 | €400,000 | = | 0.0% |
| Reserves | 13 | €27,530,106 | €35,560,124 | +€8.0m | +29.2% |
| Non-distributable reserves | 130/1 | €40,000 | €40,000 | = | 0.0% |
| Legal reserve | 130 | €40,000 | €40,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,995,540 | €2,993,310 | +€997,770 | +50.0% |
| Distributable reserves | 133 | €25,494,566 | €32,526,814 | +€7.0m | +27.6% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Amounts payable | 17/49 | €3,458,138 | €6,077,443 | +€2.6m | +75.7% |
| Amounts payable within one year | 42/48 | €3,458,138 | €6,077,443 | +€2.6m | +75.7% |
| Financial debts | 43 | €775,533 | €0 | -€775,533 | -100% |
| Credit institutions | 430/8 | €775,533 | €0 | -€775,533 | -100% |
| Trade debts | 44 | €2,496,727 | €6,011,552 | +€3.5m | +141% |
| Suppliers | 440/4 | €2,496,727 | €6,011,552 | +€3.5m | +141% |
| Taxes, remuneration and social security | 45 | €185,877 | €65,891 | -€119,987 | -64.6% |
| Taxes | 450/3 | €142,512 | €11,326 | -€131,186 | -92.1% |
| Remuneration and social security | 454/9 | €43,365 | €54,564 | +€11,199 | +25.8% |
| Operating income | 70/76A | €57,552,291 | €92,983,878 | +€35.4m | +61.6% |
| Turnover | 70 | €57,542,212 | €92,976,320 | +€35.4m | +61.6% |
| Other operating income | 74 | €10,079 | €7,558 | -€2,521 | -25.0% |
| Operating charges | 60/66A | €49,801,064 | €82,458,298 | +€32.7m | +65.6% |
| Goods for resale, raw materials and consumables | 60 | €48,756,684 | €81,235,333 | +€32.5m | +66.6% |
| Purchases | 600/8 | €49,517,971 | €82,978,247 | +€33.5m | +67.6% |
| Change in stocks: decrease (increase) | 609 | -€761,287 | -€1,742,914 | -€981,627 | -129% |
| Services and other goods | 61 | €832,849 | €940,390 | +€107,542 | +12.9% |
| Remuneration, social security and pensions | 62 | €214,172 | €258,684 | +€44,513 | +20.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,146 | €16,900 | +€1,754 | +11.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€21,771 | €0 | +€21,771 | |
| Other operating charges | 640/8 | €3,984 | €6,991 | +€3,006 | +75.5% |
| Operating profit (loss) | 9901 | €7,751,227 | €10,525,580 | +€2.8m | +35.8% |
| Financial income | 75/76B | €681,069 | €362,011 | -€319,058 | -46.8% |
| Recurring financial income | 75 | €681,069 | €362,011 | -€319,058 | -46.8% |
| Income from current assets | 751 | €484,204 | €235,849 | -€248,355 | -51.3% |
| Other financial income | 752/9 | €196,865 | €126,161 | -€70,704 | -35.9% |
| Financial charges | 65/66B | €56,643 | €190,329 | +€133,686 | +236% |
| Recurring financial charges | 65 | €56,643 | €190,329 | +€133,686 | +236% |
| Debt charges | 650 | €17,220 | €5,050 | -€12,170 | -70.7% |
| Other financial charges | 652/9 | €39,423 | €185,279 | +€145,856 | +370% |
| Profit (loss) for the period before taxes | 9903 | €8,375,653 | €10,697,261 | +€2.3m | +27.7% |
| Income taxes | 67/77 | €2,085,846 | €2,667,243 | +€581,397 | +27.9% |
| Taxes | 670/3 | €2,085,846 | €2,667,243 | +€581,397 | +27.9% |
| Profit (loss) for the period | 9904 | €6,289,807 | €8,030,018 | +€1.7m | +27.7% |
| Transfer from tax-exempt reserves | 789 | €1,730,310 | €0 | -€1.7m | -100% |
| Transfer to tax-exempt reserves | 689 | €997,770 | €997,770 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,022,347 | €7,032,248 | +€9,901 | +0.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.