BERSY: 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.
BERSY
Largest movements
- Receivables within one year +€23,693
up €23,693 (+117%), from €20,258 to €43,950
of which Trade receivables: +€12,086
- Deferred charges and accrued income +€21,134
new in 2024: €21,134
- Cash +€20,449
up €20,449 (+115%), from €17,730 to €38,178
mainly Net result for the year (+€30,695) and Trade debts (+€21,263)
- Stocks and contracts -€15,934
down €15,934 (-42.3%), from €37,633 to €21,699
- Financial fixed assets +€8,833
up €8,833 (+246%), from €3,585 to €12,418
- Profit (loss) carried forward +€30,695
up €30,695 (+49.9%), from €61,573 to €92,267
- Trade debts +€21,263
up €21,263 (+433%), from €4,913 to €26,176
- Tax, wage and social debts +€6,983
up €6,983 (+39.1%), from €17,852 to €24,834
of which Taxes: +€6,982
- Gross operating margin +€28,769
up €28,769 (+44.4%), from €64,733 to €93,502
- Staff costs +€17,740
up €17,740 (+89.6%), from €19,801 to €37,540
- Taxes -€7,852
down €7,852 (-40.1%), from €19,593 to €11,742
- Financial charges +€6,807
up €6,807 (+276%), from €2,465 to €9,272
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €87,338 | €146,278 | +€58,940 | +67.5% |
| Fixed assets | 21/28 | €11,718 | €21,317 | +€9,599 | +81.9% |
| Tangible fixed assets | 22/27 | €8,133 | €8,899 | +€766 | +9.4% |
| Plant, machinery and equipment | 23 | €8,133 | €8,899 | +€766 | +9.4% |
| Financial fixed assets | 28 | €3,585 | €12,418 | +€8,833 | +246% |
| Current assets | 29/58 | €75,620 | €124,961 | +€49,341 | +65.2% |
| Stocks and contracts in progress | 3 | €37,633 | €21,699 | -€15,934 | -42.3% |
| Stocks | 30/36 | €37,633 | €21,699 | -€15,934 | -42.3% |
| Amounts receivable within one year | 40/41 | €20,258 | €43,950 | +€23,693 | +117% |
| Trade receivables | 40 | €12,985 | €25,071 | +€12,086 | +93.1% |
| Other amounts receivable | 41 | €7,273 | €18,879 | +€11,607 | +160% |
| Cash at bank and in hand | 54/58 | €17,730 | €38,178 | +€20,449 | +115% |
| Deferred charges and accrued income | 490/1 | - | €21,134 | +€21,134 | |
| Total equity and liabilities | 10/49 | €87,338 | €146,278 | +€58,940 | +67.5% |
| Equity | 10/15 | €64,573 | €95,267 | +€30,695 | +47.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,573 | €92,267 | +€30,695 | +49.9% |
| Amounts payable | 17/49 | €22,765 | €51,010 | +€28,245 | +124% |
| Amounts payable within one year | 42/48 | €22,765 | €51,010 | +€28,245 | +124% |
| Trade debts | 44 | €4,913 | €26,176 | +€21,263 | +433% |
| Suppliers | 440/4 | €4,913 | €26,176 | +€21,263 | +433% |
| Taxes, remuneration and social security | 45 | €17,852 | €24,834 | +€6,983 | +39.1% |
| Taxes | 450/3 | €14,833 | €21,815 | +€6,982 | +47.1% |
| Remuneration and social security | 454/9 | €3,018 | €3,019 | +€1 | 0.0% |
| Remuneration, social security and pensions | 62 | €19,801 | €37,540 | +€17,740 | +89.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,157 | €2,652 | +€495 | +23.0% |
| Other operating charges | 640/8 | €2,695 | €2,782 | +€87 | +3.2% |
| Gross operating margin | 9900 | €64,733 | €93,502 | +€28,769 | +44.4% |
| Operating profit (loss) | 9901 | €40,081 | €50,528 | +€10,447 | +26.1% |
| Financial income | 75/76B | €438 | €1,180 | +€742 | +169% |
| Recurring financial income | 75 | €438 | €1,180 | +€742 | +169% |
| Financial charges | 65/66B | €2,465 | €9,272 | +€6,807 | +276% |
| Recurring financial charges | 65 | €2,465 | €9,272 | +€6,807 | +276% |
| Profit (loss) for the period before taxes | 9903 | €38,054 | €42,436 | +€4,382 | +11.5% |
| Income taxes | 67/77 | €19,593 | €11,742 | -€7,852 | -40.1% |
| Profit (loss) for the period | 9904 | €18,461 | €30,695 | +€12,234 | +66.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,461 | €30,695 | +€12,234 | +66.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.