Bervest: 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.
Bervest
Largest movements
- Receivables within one year +€2,200
up €2,200 (+55.3%), from €3,975 to €6,175
- Cash -€269
down €269 (-1.6%), from €17,299 to €17,030
mainly Receivables within one year (-€2,200) and Trade debts (-€199)
- Profit (loss) carried forward +€1,630
up €1,630 (+2328.6%), from €70 to €1,700
- Tax, wage and social debts +€500
new in 2025: €500
- Gross operating margin -€711
down €711 (-18.2%), from €3,911 to €3,200
- Taxes +€500
new in 2025: €500
- Financial charges +€178
new in 2025: €178
- Other operating charges -€68
down €68 (-7.1%), from €960 to €892
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 | €21,274 | €23,205 | +€1,931 | +9.1% |
| Current assets | 29/58 | €21,274 | €23,205 | +€1,931 | +9.1% |
| Amounts receivable within one year | 40/41 | €3,975 | €6,175 | +€2,200 | +55.3% |
| Trade receivables | 40 | €3,975 | €6,175 | +€2,200 | +55.3% |
| Cash at bank and in hand | 54/58 | €17,299 | €17,030 | -€269 | -1.6% |
| Total equity and liabilities | 10/49 | €21,274 | €23,205 | +€1,931 | +9.1% |
| Equity | 10/15 | €21,070 | €22,700 | +€1,630 | +7.7% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70 | €1,700 | +€1,630 | +2328.6% |
| Amounts payable | 17/49 | €204 | €505 | +€301 | +147.5% |
| Amounts payable within one year | 42/48 | €204 | €505 | +€301 | +147.5% |
| Trade debts | 44 | €204 | €5 | -€199 | -97.5% |
| Suppliers | 440/4 | €204 | €5 | -€199 | -97.5% |
| Taxes, remuneration and social security | 45 | - | €500 | +€500 | |
| Taxes | 450/3 | - | €500 | +€500 | |
| Other operating charges | 640/8 | €960 | €892 | -€68 | -7.1% |
| Gross operating margin | 9900 | €3,911 | €3,200 | -€711 | -18.2% |
| Operating profit (loss) | 9901 | €2,951 | €2,308 | -€643 | -21.8% |
| Financial charges | 65/66B | - | €178 | +€178 | |
| Recurring financial charges | 65 | - | €178 | +€178 | |
| Profit (loss) for the period before taxes | 9903 | €2,951 | €2,130 | -€821 | -27.8% |
| Income taxes | 67/77 | - | €500 | +€500 | |
| Profit (loss) for the period | 9904 | €2,951 | €1,630 | -€1,321 | -44.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,951 | €1,630 | -€1,321 | -44.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.