BERVA: what changed
Two fiscal 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.
BERVA
Largest movements
- Receivables within one year -€43,652
down €43,652 (-78.1%), from €55,896 to €12,243
of which Trade receivables: -€54,615
- Cash -€11,546
down €11,546 (-22.0%), from €52,532 to €40,986
mainly Trade debts (-€49,354) and Stocks and contracts (-€8,527)
- Stocks and contracts +€8,527
up €8,527 (+16.3%), from €52,445 to €60,971
- Tangible fixed assets -€3,640
down €3,640 (-30.8%), from €11,816 to €8,176
- Trade debts -€49,354
down €49,354 (-50.3%), from €98,128 to €48,774
- Profit (loss) carried forward -€3,677
down €3,677 (-12.2%), from -€30,039 to -€33,717
- Other debts +€2,767
up €2,767 (+2.7%), from €102,616 to €105,383
- Gross operating margin -€45,968
down €45,968 (-97.4%), from €47,218 to €1,250
- Depreciation -€3,600
down €3,600 (-49.7%), from €7,240 to €3,640
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 | €192,072 | €140,899 | -€51,173 | -26.6% |
| Fixed assets | 21/28 | €29,316 | €25,676 | -€3,640 | -12.4% |
| Tangible fixed assets | 22/27 | €11,816 | €8,176 | -€3,640 | -30.8% |
| Plant, machinery and equipment | 23 | €11,816 | €8,176 | -€3,640 | -30.8% |
| Financial fixed assets | 28 | €17,500 | €17,500 | = | 0.0% |
| Current assets | 29/58 | €162,756 | €115,223 | -€47,533 | -29.2% |
| Stocks and contracts in progress | 3 | €52,445 | €60,971 | +€8,527 | +16.3% |
| Stocks | 30/36 | €52,445 | €60,971 | +€8,527 | +16.3% |
| Amounts receivable within one year | 40/41 | €55,896 | €12,243 | -€43,652 | -78.1% |
| Trade receivables | 40 | €55,896 | €1,281 | -€54,615 | -97.7% |
| Other amounts receivable | 41 | €0 | €10,962 | +€10,962 | |
| Cash at bank and in hand | 54/58 | €52,532 | €40,986 | -€11,546 | -22.0% |
| Deferred charges and accrued income | 490/1 | €1,884 | €1,023 | -€861 | -45.7% |
| Total equity and liabilities | 10/49 | €192,072 | €140,899 | -€51,173 | -26.6% |
| Equity | 10/15 | -€9,579 | -€13,257 | -€3,677 | -38.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€30,039 | -€33,717 | -€3,677 | -12.2% |
| Amounts payable | 17/49 | €201,652 | €154,156 | -€47,495 | -23.6% |
| Amounts payable within one year | 42/48 | €201,652 | €154,156 | -€47,495 | -23.6% |
| Trade debts | 44 | €98,128 | €48,774 | -€49,354 | -50.3% |
| Suppliers | 440/4 | €98,128 | €48,774 | -€49,354 | -50.3% |
| Taxes, remuneration and social security | 45 | €908 | €0 | -€908 | -100.0% |
| Taxes | 450/3 | €908 | €0 | -€908 | -100.0% |
| Other amounts payable | 47/48 | €102,616 | €105,383 | +€2,767 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,240 | €3,640 | -€3,600 | -49.7% |
| Other operating charges | 640/8 | €948 | €1,244 | +€296 | +31.2% |
| Gross operating margin | 9900 | €47,218 | €1,250 | -€45,968 | -97.4% |
| Operating profit (loss) | 9901 | €39,031 | -€3,634 | -€42,665 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €51 | €44 | -€7 | -14.3% |
| Recurring financial charges | 65 | €51 | €44 | -€7 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €38,980 | -€3,677 | -€42,657 | |
| Profit (loss) for the period | 9904 | €38,980 | -€3,677 | -€42,657 | |
| Profit (loss) for the period to be appropriated | 9905 | €38,980 | -€3,677 | -€42,657 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.