Berso Services: what changed
Berso Services
Largest movements
- Tangible fixed assets +€332,595
up €332,595 (+173%), from €192,501 to €525,096
of which Land and buildings: +€329,510
- Cash -€184,749
down €184,749 (-81.9%), from €225,614 to €40,866
mainly Investment in fixed assets (net) (-€358,477) and Tax, wage and social debts (-€9,497)
- Receivables within one year -€46,002
down €46,002 (-70.9%), from €64,901 to €18,899
of which Trade receivables: -€51,132
- Debts after one year +€88,328
up €88,328 (+67.6%), from €130,752 to €219,080
- Reserves +€11,844
up €11,844 (+4.6%), from €255,300 to €267,144
- Tax, wage and social debts -€9,497
down €9,497 (-51.1%), from €18,597 to €9,099
- Other debts +€8,039
up €8,039 (+15.6%), from €51,666 to €59,705
- Financial income -€77,500
down €77,500 (-100.0%), from €77,500 to €0
of which Non-recurring financial income: -€77,500
- Depreciation +€14,361
up €14,361 (+125%), from €11,520 to €25,881
- Taxes -€6,415
down €6,415 (-56.8%), from €11,285 to €4,871
- Financial charges +€4,207
up €4,207 (+68.9%), from €6,107 to €10,314
- Gross operating margin -€4,180
down €4,180 (-6.9%), from €60,253 to €56,073
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €483,017 | €584,861 | +€101,845 | +21.1% |
| Fixed assets | 21/28 | €192,501 | €525,096 | +€332,595 | +173% |
| Tangible fixed assets | 22/27 | €192,501 | €525,096 | +€332,595 | +173% |
| Land and buildings | 22 | €192,501 | €522,011 | +€329,510 | +171% |
| Plant, machinery and equipment | 23 | - | €3,086 | +€3,086 | |
| Current assets | 29/58 | €290,516 | €59,765 | -€230,751 | -79.4% |
| Amounts receivable within one year | 40/41 | €64,901 | €18,899 | -€46,002 | -70.9% |
| Trade receivables | 40 | €64,901 | €13,770 | -€51,132 | -78.8% |
| Other amounts receivable | 41 | - | €5,129 | +€5,129 | |
| Cash at bank and in hand | 54/58 | €225,614 | €40,866 | -€184,749 | -81.9% |
| Total equity and liabilities | 10/49 | €483,017 | €584,861 | +€101,845 | +21.1% |
| Equity | 10/15 | €267,800 | €279,644 | +€11,844 | +4.4% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €255,300 | €267,144 | +€11,844 | +4.6% |
| Distributable reserves | 133 | €255,300 | €267,144 | +€11,844 | +4.6% |
| Amounts payable | 17/49 | €215,217 | €305,218 | +€90,001 | +41.8% |
| Amounts payable after more than one year | 17 | €130,752 | €219,080 | +€88,328 | +67.6% |
| Financial debts | 170/4 | €130,752 | €219,080 | +€88,328 | +67.6% |
| Amounts payable within one year | 42/48 | €84,465 | €86,138 | +€1,673 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €11,556 | €11,672 | +€117 | +1.0% |
| Financial debts | 43 | - | €2,524 | +€2,524 | |
| Credit institutions | 430/8 | - | €2,524 | +€2,524 | |
| Trade debts | 44 | €2,646 | €3,137 | +€491 | +18.6% |
| Suppliers | 440/4 | €2,646 | €3,137 | +€491 | +18.6% |
| Taxes, remuneration and social security | 45 | €18,597 | €9,099 | -€9,497 | -51.1% |
| Taxes | 450/3 | €18,597 | €9,099 | -€9,497 | -51.1% |
| Other amounts payable | 47/48 | €51,666 | €59,705 | +€8,039 | +15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,520 | €25,881 | +€14,361 | +125% |
| Other operating charges | 640/8 | €2,721 | €3,164 | +€443 | +16.3% |
| Gross operating margin | 9900 | €60,253 | €56,073 | -€4,180 | -6.9% |
| Operating profit (loss) | 9901 | €46,012 | €27,028 | -€18,984 | -41.3% |
| Financial income | 75/76B | €77,500 | €0 | -€77,500 | -100.0% |
| Recurring financial income | 75 | €77,500 | €0 | -€77,500 | -100.0% |
| Non-recurring financial income | 76B | €77,500 | - | -€77,500 | |
| Financial charges | 65/66B | €6,107 | €10,314 | +€4,207 | +68.9% |
| Recurring financial charges | 65 | €6,107 | €10,314 | +€4,207 | +68.9% |
| Profit (loss) for the period before taxes | 9903 | €117,404 | €16,714 | -€100,690 | -85.8% |
| Income taxes | 67/77 | €11,285 | €4,871 | -€6,415 | -56.8% |
| Profit (loss) for the period | 9904 | €106,119 | €11,844 | -€94,275 | -88.8% |
| Profit (loss) for the period to be appropriated | 9905 | €106,119 | €11,844 | -€94,275 | -88.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.