BERVILOU: 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.
BERVILOU
Largest movements
- Current investments +€250,399
new in 2025: €250,399
- Cash -€116,503
down €116,503 (-31.4%), from €370,510 to €254,007
mainly Current investments (-€250,399) and Contributions, distributions and other (-€62,285)
- Tangible fixed assets -€54,067
down €54,067 (-6.5%), from €830,345 to €776,277
- Reserves +€80,752
up €80,752 (+20.4%), from €395,216 to €475,968
- Debts after one year -€52,961
down €52,961 (-8.1%), from €655,436 to €602,475
- Trade debts +€26,236
up €26,236 (+33.0%), from €79,421 to €105,657
- Other debts +€24,490
up €24,490 (+73.9%), from €33,141 to €57,631
- Other operating charges -€48,002
down €48,002 (-89.5%), from €53,646 to €5,645
- Gross operating margin -€34,603
down €34,603 (-8.2%), from €420,932 to €386,329
- Turnover -€19,877
down €19,877 (-1.7%), from €1.2m to €1.2m
- Staff costs -€17,350
down €17,350 (-14.1%), from €122,647 to €105,297
- Purchases and services +€16,447
up €16,447 (+2.1%), from €777,294 to €793,741
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 | €1,347,034 | €1,415,147 | +€68,113 | +5.1% |
| Fixed assets | 21/28 | €830,345 | €776,277 | -€54,067 | -6.5% |
| Tangible fixed assets | 22/27 | €830,345 | €776,277 | -€54,067 | -6.5% |
| Land and buildings | 22 | €614,500 | €592,638 | -€21,861 | -3.6% |
| Plant, machinery and equipment | 23 | €86,140 | €83,564 | -€2,576 | -3.0% |
| Furniture and vehicles | 24 | €59,249 | €43,700 | -€15,549 | -26.2% |
| Other tangible fixed assets | 26 | €70,456 | €56,375 | -€14,081 | -20.0% |
| Current assets | 29/58 | €516,689 | €638,870 | +€122,181 | +23.6% |
| Amounts receivable after more than one year | 29 | €95,939 | €91,273 | -€4,666 | -4.9% |
| Other amounts receivable | 291 | €95,939 | €91,273 | -€4,666 | -4.9% |
| Stocks and contracts in progress | 3 | €14,591 | €13,583 | -€1,009 | -6.9% |
| Stocks | 30/36 | €14,591 | €13,583 | -€1,009 | -6.9% |
| Amounts receivable within one year | 40/41 | €32,889 | €27,285 | -€5,604 | -17.0% |
| Trade receivables | 40 | €18,096 | €9,338 | -€8,758 | -48.4% |
| Other amounts receivable | 41 | €14,793 | €17,947 | +€3,154 | +21.3% |
| Current investments | 50/53 | - | €250,399 | +€250,399 | |
| Cash at bank and in hand | 54/58 | €370,510 | €254,007 | -€116,503 | -31.4% |
| Deferred charges and accrued income | 490/1 | €2,759 | €2,323 | -€436 | -15.8% |
| Total equity and liabilities | 10/49 | €1,347,034 | €1,415,147 | +€68,113 | +5.1% |
| Equity | 10/15 | €433,058 | €510,904 | +€77,847 | +18.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €395,216 | €475,968 | +€80,752 | +20.4% |
| Distributable reserves | 133 | €395,216 | €475,968 | +€80,752 | +20.4% |
| Profit (loss) carried forward | 14 | €19,242 | €16,336 | -€2,905 | -15.1% |
| Amounts payable | 17/49 | €913,976 | €904,242 | -€9,733 | -1.1% |
| Amounts payable after more than one year | 17 | €655,436 | €602,475 | -€52,961 | -8.1% |
| Financial debts | 170/4 | €655,436 | €602,475 | -€52,961 | -8.1% |
| Amounts payable within one year | 42/48 | €258,540 | €301,767 | +€43,228 | +16.7% |
| Current portion of amounts payable after more than one year | 42 | €62,012 | €66,508 | +€4,496 | +7.2% |
| Trade debts | 44 | €79,421 | €105,657 | +€26,236 | +33.0% |
| Suppliers | 440/4 | €79,421 | €105,657 | +€26,236 | +33.0% |
| Taxes, remuneration and social security | 45 | €83,965 | €71,971 | -€11,994 | -14.3% |
| Taxes | 450/3 | €60,312 | €48,698 | -€11,614 | -19.3% |
| Remuneration and social security | 454/9 | €23,653 | €23,273 | -€380 | -1.6% |
| Other amounts payable | 47/48 | €33,141 | €57,631 | +€24,490 | +73.9% |
| Turnover | 70 | €1,192,478 | €1,172,601 | -€19,877 | -1.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €777,294 | €793,741 | +€16,447 | +2.1% |
| Remuneration, social security and pensions | 62 | €122,647 | €105,297 | -€17,350 | -14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,798 | €60,429 | +€8,631 | +16.7% |
| Other operating charges | 640/8 | €53,646 | €5,645 | -€48,002 | -89.5% |
| Gross operating margin | 9900 | €420,932 | €386,329 | -€34,603 | -8.2% |
| Operating profit (loss) | 9901 | €192,840 | €214,958 | +€22,117 | +11.5% |
| Financial income | 75/76B | €4,904 | €5,665 | +€761 | +15.5% |
| Recurring financial income | 75 | €4,904 | €5,665 | +€761 | +15.5% |
| Financial charges | 65/66B | €9,965 | €20,708 | +€10,743 | +107.8% |
| Recurring financial charges | 65 | €9,965 | €20,708 | +€10,743 | +107.8% |
| Profit (loss) for the period before taxes | 9903 | €187,780 | €199,915 | +€12,135 | +6.5% |
| Income taxes | 67/77 | €55,571 | €59,783 | +€4,212 | +7.6% |
| Profit (loss) for the period | 9904 | €132,209 | €140,132 | +€7,923 | +6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €132,209 | €140,132 | +€7,923 | +6.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.