BERY: 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.
BERY
Largest movements
- Cash -€101,956
down €101,956 (-36.0%), from €283,562 to €181,607
mainly Receivables within one year (-€96,672) and Trade debts (-€90,466)
- Receivables within one year +€96,672
up €96,672 (+227.9%), from €42,424 to €139,096
of which Other amounts receivable: +€122,152
- Tangible fixed assets -€58,916
down €58,916 (-46.3%), from €127,185 to €68,268
of which Furniture and vehicles: -€41,034
- Stocks and contracts +€10,509
up €10,509 (+10.0%), from €104,990 to €115,499
- Trade debts -€90,466
down €90,466 (-43.4%), from €208,595 to €118,129
- Profit (loss) carried forward +€39,470
up €39,470 (+26.4%), from €149,538 to €189,008
- Tax, wage and social debts +€21,691
up €21,691 (+24.3%), from €89,143 to €110,834
of which Taxes: +€21,192
- Debts after one year -€20,132
down €20,132 (-75.3%), from €26,720 to €6,587
- Other debts -€7,490
down €7,490 (-13.2%), from €56,866 to €49,376
- Gross operating margin +€39,390
up €39,390 (+20.3%), from €194,022 to €233,412
- Taxes +€18,148
up €18,148 (+238.9%), from €7,595 to €25,743
- Other operating charges +€15,419
up €15,419 (+103.2%), from €14,937 to €30,357
- Depreciation -€11,596
down €11,596 (-26.2%), from €44,280 to €32,684
- Staff costs -€3,450
down €3,450 (-3.3%), from €105,839 to €102,389
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 | €569,138 | €512,667 | -€56,471 | -9.9% |
| Fixed assets | 21/28 | €134,985 | €76,068 | -€58,916 | -43.6% |
| Tangible fixed assets | 22/27 | €127,185 | €68,268 | -€58,916 | -46.3% |
| Land and buildings | 22 | €66,350 | €48,748 | -€17,602 | -26.5% |
| Plant, machinery and equipment | 23 | €281 | - | -€281 | |
| Furniture and vehicles | 24 | €60,553 | €19,520 | -€41,034 | -67.8% |
| Financial fixed assets | 28 | €7,800 | €7,800 | = | 0.0% |
| Current assets | 29/58 | €434,153 | €436,599 | +€2,446 | +0.6% |
| Stocks and contracts in progress | 3 | €104,990 | €115,499 | +€10,509 | +10.0% |
| Stocks | 30/36 | €104,990 | €115,499 | +€10,509 | +10.0% |
| Amounts receivable within one year | 40/41 | €42,424 | €139,096 | +€96,672 | +227.9% |
| Trade receivables | 40 | €31,854 | €6,375 | -€25,480 | -80.0% |
| Other amounts receivable | 41 | €10,569 | €132,722 | +€122,152 | +1155.7% |
| Cash at bank and in hand | 54/58 | €283,562 | €181,607 | -€101,956 | -36.0% |
| Deferred charges and accrued income | 490/1 | €3,177 | €397 | -€2,780 | -87.5% |
| Total equity and liabilities | 10/49 | €569,138 | €512,667 | -€56,471 | -9.9% |
| Equity | 10/15 | €168,138 | €207,608 | +€39,470 | +23.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €149,538 | €189,008 | +€39,470 | +26.4% |
| Amounts payable | 17/49 | €400,999 | €305,059 | -€95,940 | -23.9% |
| Amounts payable after more than one year | 17 | €26,720 | €6,587 | -€20,132 | -75.3% |
| Financial debts | 170/4 | €26,720 | €6,587 | -€20,132 | -75.3% |
| Amounts payable within one year | 42/48 | €374,280 | €298,472 | -€75,808 | -20.3% |
| Current portion of amounts payable after more than one year | 42 | €19,676 | €20,132 | +€456 | +2.3% |
| Trade debts | 44 | €208,595 | €118,129 | -€90,466 | -43.4% |
| Suppliers | 440/4 | €208,595 | €118,129 | -€90,466 | -43.4% |
| Taxes, remuneration and social security | 45 | €89,143 | €110,834 | +€21,691 | +24.3% |
| Taxes | 450/3 | €53,845 | €75,037 | +€21,192 | +39.4% |
| Remuneration and social security | 454/9 | €35,298 | €35,797 | +€499 | +1.4% |
| Other amounts payable | 47/48 | €56,866 | €49,376 | -€7,490 | -13.2% |
| Non-recurring operating income | 76A | €4,274 | €99 | -€4,175 | -97.7% |
| Remuneration, social security and pensions | 62 | €105,839 | €102,389 | -€3,450 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,280 | €32,684 | -€11,596 | -26.2% |
| Other operating charges | 640/8 | €14,937 | €30,357 | +€15,419 | +103.2% |
| Gross operating margin | 9900 | €194,022 | €233,412 | +€39,390 | +20.3% |
| Operating profit (loss) | 9901 | €28,966 | €67,982 | +€39,016 | +134.7% |
| Financial income | 75/76B | €2,718 | €4,582 | +€1,865 | +68.6% |
| Recurring financial income | 75 | €2,718 | €4,582 | +€1,865 | +68.6% |
| Financial charges | 65/66B | €5,349 | €7,351 | +€2,003 | +37.4% |
| Recurring financial charges | 65 | €5,349 | €7,351 | +€2,003 | +37.4% |
| Profit (loss) for the period before taxes | 9903 | €26,335 | €65,213 | +€38,878 | +147.6% |
| Income taxes | 67/77 | €7,595 | €25,743 | +€18,148 | +238.9% |
| Profit (loss) for the period | 9904 | €18,740 | €39,470 | +€20,730 | +110.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,740 | €39,470 | +€20,730 | +110.6% |
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 7 October 2026 via checked.be.