BERSAR: 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.
BERSAR
Largest movements
- Cash +€12,068
up €12,068 (+84.3%), from €14,314 to €26,382
mainly Net result for the year (+€14,209) and Tax, wage and social debts (+€3,732)
- Receivables within one year +€7,209
up €7,209, from €0 to €7,209
of which Trade receivables: +€7,209
- Reserves +€14,209
up €14,209 (+150.7%), from €9,428 to €23,638
- Tax, wage and social debts +€3,732
up €3,732 (+147.1%), from €2,536 to €6,268
of which Remuneration and social security: +€3,154
- Trade debts +€1,383
up €1,383 (+405.9%), from €341 to €1,724
- Gross operating margin +€9,505
up €9,505 (+103.1%), from €9,223 to €18,728
- Taxes +€1,914
up €1,914 (+94.5%), from €2,025 to €3,939
- Other operating charges -€863
down €863 (-61.9%), from €1,395 to €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 | €14,314 | €33,591 | +€19,277 | +134.7% |
| Current assets | 29/58 | €14,314 | €33,591 | +€19,277 | +134.7% |
| Amounts receivable within one year | 40/41 | €0 | €7,209 | +€7,209 | |
| Trade receivables | 40 | €0 | €7,209 | +€7,209 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €14,314 | €26,382 | +€12,068 | +84.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €14,314 | €33,591 | +€19,277 | +134.7% |
| Equity | 10/15 | €9,928 | €24,138 | +€14,209 | +143.1% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €9,428 | €23,638 | +€14,209 | +150.7% |
| Distributable reserves | 133 | €9,428 | €23,638 | +€14,209 | +150.7% |
| Amounts payable | 17/49 | €4,386 | €9,454 | +€5,068 | +115.6% |
| Amounts payable within one year | 42/48 | €4,386 | €9,454 | +€5,068 | +115.6% |
| Trade debts | 44 | €341 | €1,724 | +€1,383 | +405.9% |
| Suppliers | 440/4 | €341 | €1,724 | +€1,383 | +405.9% |
| Taxes, remuneration and social security | 45 | €2,536 | €6,268 | +€3,732 | +147.1% |
| Taxes | 450/3 | €2,536 | €3,115 | +€578 | +22.8% |
| Remuneration and social security | 454/9 | - | €3,154 | +€3,154 | |
| Other amounts payable | 47/48 | €1,509 | €1,462 | -€47 | -3.1% |
| Other operating charges | 640/8 | €1,395 | €532 | -€863 | -61.9% |
| Gross operating margin | 9900 | €9,223 | €18,728 | +€9,505 | +103.1% |
| Operating profit (loss) | 9901 | €7,828 | €18,196 | +€10,368 | +132.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €52 | €48 | -€4 | -7.4% |
| Recurring financial charges | 65 | €52 | €48 | -€4 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €7,776 | €18,148 | +€10,372 | +133.4% |
| Income taxes | 67/77 | €2,025 | €3,939 | +€1,914 | +94.5% |
| Profit (loss) for the period | 9904 | €5,751 | €14,209 | +€8,458 | +147.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,751 | €14,209 | +€8,458 | +147.1% |
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 12 October 2026 via checked.be.