BERSOU SRL: what changed
BERSOU SRL
Largest movements
- Deferred charges and accrued income -€65,283
down €65,283 (-97.6%), from €66,870 to €1,586
- Intangible fixed assets -€61,875
down €61,875 (-28.9%), from €214,365 to €152,490
- Cash +€15,669
up €15,669 (+18.8%), from €83,523 to €99,192
mainly Deferred charges and accrued income (+€65,283) and Depreciation (+€64,289)
- Receivables within one year +€4,386
up €4,386 (+104%), from €4,200 to €8,586
- Current portion of long-term debt -€71,670
no longer reported in 2025 (was €71,670)
- Profit (loss) carried forward -€44,379
down €44,379 (-99.7%), from €44,510 to €131
- Other debts +€4,433
up €4,433 (+8.0%), from €55,444 to €59,877
- Gross operating margin -€40,300
down €40,300 (-32.6%), from €123,710 to €83,410
- Taxes -€4,931
down €4,931 (-41.8%), from €11,800 to €6,869
- Financial charges -€1,936
down €1,936 (-42.8%), from €4,521 to €2,585
- Depreciation +€1,794
up €1,794 (+2.9%), from €62,495 to €64,289
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 | €371,442 | €263,665 | -€107,777 | -29.0% |
| Fixed assets | 21/28 | €216,850 | €154,301 | -€62,548 | -28.8% |
| Intangible fixed assets | 21 | €214,365 | €152,490 | -€61,875 | -28.9% |
| Tangible fixed assets | 22/27 | €2,335 | €1,812 | -€523 | -22.4% |
| Furniture and vehicles | 24 | €2,335 | €1,812 | -€523 | -22.4% |
| Financial fixed assets | 28 | €150 | - | -€150 | |
| Current assets | 29/58 | €154,593 | €109,364 | -€45,229 | -29.3% |
| Amounts receivable within one year | 40/41 | €4,200 | €8,586 | +€4,386 | +104% |
| Trade receivables | 40 | €4,200 | €8,586 | +€4,386 | +104% |
| Cash at bank and in hand | 54/58 | €83,523 | €99,192 | +€15,669 | +18.8% |
| Deferred charges and accrued income | 490/1 | €66,870 | €1,586 | -€65,283 | -97.6% |
| Total equity and liabilities | 10/49 | €371,442 | €263,665 | -€107,777 | -29.0% |
| Equity | 10/15 | €93,510 | €49,131 | -€44,379 | -47.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €39,000 | €39,000 | = | 0.0% |
| Distributable reserves | 133 | €39,000 | €39,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,510 | €131 | -€44,379 | -99.7% |
| Amounts payable | 17/49 | €277,932 | €214,534 | -€63,398 | -22.8% |
| Amounts payable after more than one year | 17 | €146,341 | €146,341 | = | 0.0% |
| Financial debts | 170/4 | €146,341 | €146,341 | = | 0.0% |
| Amounts payable within one year | 42/48 | €131,591 | €68,193 | -€63,398 | -48.2% |
| Current portion of amounts payable after more than one year | 42 | €71,670 | - | -€71,670 | |
| Trade debts | 44 | €1,373 | €3,504 | +€2,131 | +155% |
| Suppliers | 440/4 | €1,373 | €3,504 | +€2,131 | +155% |
| Taxes, remuneration and social security | 45 | €3,105 | €4,813 | +€1,707 | +55.0% |
| Taxes | 450/3 | €3,105 | €4,813 | +€1,707 | +55.0% |
| Other amounts payable | 47/48 | €55,444 | €59,877 | +€4,433 | +8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,495 | €64,289 | +€1,794 | +2.9% |
| Other operating charges | 640/8 | €387 | €547 | +€160 | +41.2% |
| Gross operating margin | 9900 | €123,710 | €83,410 | -€40,300 | -32.6% |
| Operating profit (loss) | 9901 | €60,828 | €18,574 | -€42,254 | -69.5% |
| Financial charges | 65/66B | €4,521 | €2,585 | -€1,936 | -42.8% |
| Recurring financial charges | 65 | €4,521 | €2,585 | -€1,936 | -42.8% |
| Profit (loss) for the period before taxes | 9903 | €56,307 | €15,990 | -€40,317 | -71.6% |
| Income taxes | 67/77 | €11,800 | €6,869 | -€4,931 | -41.8% |
| Profit (loss) for the period | 9904 | €44,507 | €9,121 | -€35,386 | -79.5% |
| Profit (loss) for the period to be appropriated | 9905 | €44,507 | €9,121 | -€35,386 | -79.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.