BERVET: 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.
BERVET
Largest movements
- Deferred charges and accrued income +€27,148
up €27,148 (+1,731%), from €1,568 to €28,716
- Tangible fixed assets +€24,253
up €24,253 (+124%), from €19,631 to €43,883
of which Plant, machinery and equipment: +€32,073
- Receivables within one year +€23,199
up €23,199 (+300%), from €7,731 to €30,930
of which Trade receivables: +€15,789
- Cash -€7,467
down €7,467 (-23.6%), from €31,608 to €24,141
mainly Investment in fixed assets (net) (-€34,864) and Deferred charges and accrued income (-€27,148)
- Trade debts +€33,172
up €33,172 (+2,738%), from €1,211 to €34,384
- Profit (loss) carried forward +€21,053
up €21,053, from -€20,730 to €323
- Debts after one year +€15,564
up €15,564 (+31.1%), from €50,000 to €65,564
- Other debts -€6,037
down €6,037 (-85.1%), from €7,092 to €1,056
- Current portion of long-term debt +€6,027
new in 2025: €6,027
- Gross operating margin -€5,166
down €5,166 (-13.5%), from €38,132 to €32,966
- Depreciation +€2,601
up €2,601 (+32.5%), from €8,010 to €10,611
- Financial charges +€950
up €950 (+980%), from €97 to €1,047
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 | €60,538 | €127,670 | +€67,132 | +111% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €19,631 | €43,883 | +€24,253 | +124% |
| Tangible fixed assets | 22/27 | €19,631 | €43,883 | +€24,253 | +124% |
| Plant, machinery and equipment | 23 | - | €32,073 | +€32,073 | |
| Furniture and vehicles | 24 | €19,631 | €11,810 | -€7,820 | -39.8% |
| Current assets | 29/58 | €40,907 | €83,787 | +€42,879 | +105% |
| Amounts receivable within one year | 40/41 | €7,731 | €30,930 | +€23,199 | +300% |
| Trade receivables | 40 | €7,731 | €23,520 | +€15,789 | +204% |
| Other amounts receivable | 41 | - | €7,410 | +€7,410 | |
| Cash at bank and in hand | 54/58 | €31,608 | €24,141 | -€7,467 | -23.6% |
| Deferred charges and accrued income | 490/1 | €1,568 | €28,716 | +€27,148 | +1,731% |
| Total equity and liabilities | 10/49 | €60,538 | €127,670 | +€67,132 | +111% |
| Equity | 10/15 | -€2,130 | €18,923 | +€21,053 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,730 | €323 | +€21,053 | |
| Amounts payable | 17/49 | €62,667 | €108,746 | +€46,079 | +73.5% |
| Amounts payable after more than one year | 17 | €50,000 | €65,564 | +€15,564 | +31.1% |
| Financial debts | 170/4 | €50,000 | €65,564 | +€15,564 | +31.1% |
| Amounts payable within one year | 42/48 | €12,667 | €41,550 | +€28,883 | +228% |
| Current portion of amounts payable after more than one year | 42 | - | €6,027 | +€6,027 | |
| Trade debts | 44 | €1,211 | €34,384 | +€33,172 | +2,738% |
| Suppliers | 440/4 | €1,211 | €34,384 | +€33,172 | +2,738% |
| Taxes, remuneration and social security | 45 | €4,364 | €84 | -€4,280 | -98.1% |
| Taxes | 450/3 | €4,364 | €84 | -€4,280 | -98.1% |
| Other amounts payable | 47/48 | €7,092 | €1,056 | -€6,037 | -85.1% |
| Accrued charges and deferred income | 492/3 | - | €1,632 | +€1,632 | |
| Non-recurring operating income | 76A | €880 | €0 | -€880 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,010 | €10,611 | +€2,601 | +32.5% |
| Other operating charges | 640/8 | €427 | €255 | -€172 | -40.3% |
| Gross operating margin | 9900 | €38,132 | €32,966 | -€5,166 | -13.5% |
| Operating profit (loss) | 9901 | €29,695 | €22,100 | -€7,594 | -25.6% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €97 | €1,047 | +€950 | +980% |
| Recurring financial charges | 65 | €97 | €1,047 | +€950 | +980% |
| Profit (loss) for the period before taxes | 9903 | €29,598 | €21,053 | -€8,544 | -28.9% |
| Profit (loss) for the period | 9904 | €29,598 | €21,053 | -€8,544 | -28.9% |
| Profit (loss) for the period to be appropriated | 9905 | €29,598 | €21,053 | -€8,544 | -28.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.