Berrytree Digital: 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.
Berrytree Digital
Largest movements
- Receivables within one year -€16,705
down €16,705 (-96.6%), from €17,286 to €582
of which Trade receivables: -€16,689
- Cash +€16,397
up €16,397 (+593.5%), from €2,763 to €19,160
mainly Other debts (+€118,210) and Net result for the year (+€61,895)
- Tangible fixed assets -€13,311
down €13,311 (-4.1%), from €321,310 to €307,999
of which Land and buildings: -€17,886
- Other debts +€118,210
new in 2025: €118,210
- Profit (loss) carried forward -€63,105
down €63,105 (-50.4%), from €125,171 to €62,066
- Trade debts -€40,609
down €40,609 (-98.5%), from €41,229 to €619
- Accrued charges and deferred income -€39,905
no longer reported in 2025 (was €39,905)
- Tax, wage and social debts +€16,854
up €16,854 (+93.8%), from €17,967 to €34,821
- Gross operating margin +€21,241
up €21,241 (+23.5%), from €90,204 to €111,446
- Depreciation +€10,045
up €10,045 (+65.0%), from €15,457 to €25,502
- Taxes +€4,563
up €4,563 (+33.3%), from €13,693 to €18,257
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 | €344,756 | €331,792 | -€12,964 | -3.8% |
| Fixed assets | 21/28 | €322,410 | €309,099 | -€13,311 | -4.1% |
| Tangible fixed assets | 22/27 | €321,310 | €307,999 | -€13,311 | -4.1% |
| Land and buildings | 22 | €318,548 | €300,662 | -€17,886 | -5.6% |
| Plant, machinery and equipment | 23 | €28 | - | -€28 | |
| Furniture and vehicles | 24 | €2,735 | €7,337 | +€4,602 | +168.3% |
| Financial fixed assets | 28 | €1,100 | €1,100 | = | 0.0% |
| Current assets | 29/58 | €22,346 | €22,693 | +€347 | +1.6% |
| Amounts receivable within one year | 40/41 | €17,286 | €582 | -€16,705 | -96.6% |
| Trade receivables | 40 | €17,271 | €582 | -€16,689 | -96.6% |
| Other amounts receivable | 41 | €16 | - | -€16 | |
| Cash at bank and in hand | 54/58 | €2,763 | €19,160 | +€16,397 | +593.5% |
| Deferred charges and accrued income | 490/1 | €2,297 | €2,952 | +€655 | +28.5% |
| Total equity and liabilities | 10/49 | €344,756 | €331,792 | -€12,964 | -3.8% |
| Equity | 10/15 | €127,171 | €64,066 | -€63,105 | -49.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €125,171 | €62,066 | -€63,105 | -50.4% |
| Amounts payable | 17/49 | €217,585 | €267,726 | +€50,141 | +23.0% |
| Amounts payable after more than one year | 17 | €101,938 | €86,006 | -€15,933 | -15.6% |
| Financial debts | 170/4 | €101,938 | €86,006 | -€15,933 | -15.6% |
| Amounts payable within one year | 42/48 | €75,742 | €181,721 | +€105,978 | +139.9% |
| Current portion of amounts payable after more than one year | 42 | €16,546 | €28,070 | +€11,524 | +69.6% |
| Trade debts | 44 | €41,229 | €619 | -€40,609 | -98.5% |
| Suppliers | 440/4 | €41,229 | €619 | -€40,609 | -98.5% |
| Taxes, remuneration and social security | 45 | €17,967 | €34,821 | +€16,854 | +93.8% |
| Taxes | 450/3 | €17,967 | €34,821 | +€16,854 | +93.8% |
| Other amounts payable | 47/48 | - | €118,210 | +€118,210 | |
| Accrued charges and deferred income | 492/3 | €39,905 | - | -€39,905 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,457 | €25,502 | +€10,045 | +65.0% |
| Other operating charges | 640/8 | €2,191 | €2,467 | +€276 | +12.6% |
| Gross operating margin | 9900 | €90,204 | €111,446 | +€21,241 | +23.5% |
| Operating profit (loss) | 9901 | €72,556 | €83,477 | +€10,920 | +15.1% |
| Financial charges | 65/66B | €2,774 | €3,325 | +€551 | +19.9% |
| Recurring financial charges | 65 | €2,774 | €3,325 | +€551 | +19.9% |
| Profit (loss) for the period before taxes | 9903 | €69,783 | €80,152 | +€10,369 | +14.9% |
| Income taxes | 67/77 | €13,693 | €18,257 | +€4,563 | +33.3% |
| Profit (loss) for the period | 9904 | €56,090 | €61,895 | +€5,806 | +10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €56,090 | €61,895 | +€5,806 | +10.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.