BERVER: 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.
BERVER
Largest movements
- Tangible fixed assets +€25,849
up €25,849 (+4.3%), from €604,509 to €630,358
of which Furniture and vehicles: +€48,791
- Cash +€10,054
up €10,054 (+43.6%), from €23,086 to €33,141
mainly Other debts (+€29,369) and Depreciation (+€29,033)
- Other debts +€29,369
up €29,369 (+5.0%), from €591,456 to €620,825
- Reserves +€9,134
up €9,134 (+70.8%), from €12,899 to €22,033
of which Distributable reserves: +€9,134
- Gross operating margin +€11,279
up €11,279 (+31.0%), from €36,356 to €47,635
- Depreciation +€3,057
up €3,057 (+11.8%), from €25,975 to €29,033
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.
Derived cash bridge
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 | €628,765 | €668,411 | +€39,646 | +6.3% |
| Fixed assets | 21/28 | €604,509 | €630,358 | +€25,849 | +4.3% |
| Tangible fixed assets | 22/27 | €604,509 | €630,358 | +€25,849 | +4.3% |
| Land and buildings | 22 | €598,398 | €575,434 | -€22,964 | -3.8% |
| Plant, machinery and equipment | 23 | €3,800 | €3,822 | +€22 | +0.6% |
| Furniture and vehicles | 24 | €2,312 | €51,102 | +€48,791 | +2,111% |
| Current assets | 29/58 | €24,256 | €38,053 | +€13,797 | +56.9% |
| Amounts receivable within one year | 40/41 | €0 | €2,765 | +€2,765 | |
| Trade receivables | 40 | €0 | €2,765 | +€2,765 | |
| Cash at bank and in hand | 54/58 | €23,086 | €33,141 | +€10,054 | +43.6% |
| Deferred charges and accrued income | 490/1 | €1,169 | €2,147 | +€977 | +83.6% |
| Total equity and liabilities | 10/49 | €628,765 | €668,411 | +€39,646 | +6.3% |
| Equity | 10/15 | €31,499 | €40,633 | +€9,134 | +29.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,899 | €22,033 | +€9,134 | +70.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €12,899 | €22,033 | +€9,134 | +70.8% |
| Amounts payable | 17/49 | €597,266 | €627,778 | +€30,512 | +5.1% |
| Amounts payable within one year | 42/48 | €597,266 | €627,778 | +€30,512 | +5.1% |
| Trade debts | 44 | €1,700 | €5,820 | +€4,120 | +242% |
| Suppliers | 440/4 | €1,700 | €5,820 | +€4,120 | +242% |
| Taxes, remuneration and social security | 45 | €4,110 | €1,133 | -€2,977 | -72.4% |
| Taxes | 450/3 | €4,110 | €1,133 | -€2,977 | -72.4% |
| Other amounts payable | 47/48 | €591,456 | €620,825 | +€29,369 | +5.0% |
| Non-recurring operating income | 76A | €49 | €0 | -€49 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,975 | €29,033 | +€3,057 | +11.8% |
| Other operating charges | 640/8 | €9,131 | €9,307 | +€176 | +1.9% |
| Gross operating margin | 9900 | €36,356 | €47,635 | +€11,279 | +31.0% |
| Operating profit (loss) | 9901 | €1,249 | €9,295 | +€8,046 | +644% |
| Financial income | 75/76B | €413 | €0 | -€413 | -100% |
| Recurring financial income | 75 | €413 | €0 | -€413 | -100% |
| Financial charges | 65/66B | €213 | €139 | -€74 | -34.9% |
| Recurring financial charges | 65 | €213 | €139 | -€74 | -34.9% |
| Profit (loss) for the period before taxes | 9903 | €1,449 | €9,156 | +€7,708 | +532% |
| Income taxes | 67/77 | - | €23 | +€23 | |
| Profit (loss) for the period | 9904 | €1,449 | €9,134 | +€7,685 | +530% |
| Profit (loss) for the period to be appropriated | 9905 | €1,449 | €9,134 | +€7,685 | +530% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.