BERYDE: 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.
BERYDE
Largest movements
- Receivables within one year +€26,031
up €26,031 (+68.4%), from €38,077 to €64,109
of which Other amounts receivable: +€18,116
- Tangible fixed assets -€11,183
down €11,183 (-32.3%), from €34,653 to €23,469
- Cash -€1,611
down €1,611 (-66.0%), from €2,443 to €831
mainly Other debts (-€49,135) and Receivables within one year (-€26,031)
- Other debts -€49,135
down €49,135 (-95.9%), from €51,234 to €2,099
- Trade debts +€39,457
up €39,457 (+382.5%), from €10,316 to €49,773
- Tax, wage and social debts +€19,358
new in 2025: €19,358
- Profit (loss) carried forward +€3,500
up €3,500 (+22.1%), from €15,844 to €19,344
- Gross operating margin -€2,993
down €2,993 (-12.8%), from €23,310 to €20,317
- Taxes +€1,703
new in 2025: €1,703
- Depreciation +€1,202
up €1,202 (+12.0%), from €9,981 to €11,183
- Other operating charges +€258
up €258 (+7.3%), from €3,553 to €3,812
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 | €77,394 | €90,574 | +€13,180 | +17.0% |
| Fixed assets | 21/28 | €34,653 | €23,469 | -€11,183 | -32.3% |
| Tangible fixed assets | 22/27 | €34,653 | €23,469 | -€11,183 | -32.3% |
| Furniture and vehicles | 24 | €34,653 | €23,469 | -€11,183 | -32.3% |
| Current assets | 29/58 | €42,741 | €67,105 | +€24,364 | +57.0% |
| Amounts receivable within one year | 40/41 | €38,077 | €64,109 | +€26,031 | +68.4% |
| Trade receivables | 40 | €36,555 | €44,471 | +€7,915 | +21.7% |
| Other amounts receivable | 41 | €1,522 | €19,638 | +€18,116 | +1190.4% |
| Cash at bank and in hand | 54/58 | €2,443 | €831 | -€1,611 | -66.0% |
| Deferred charges and accrued income | 490/1 | €2,221 | €2,165 | -€56 | -2.5% |
| Total equity and liabilities | 10/49 | €77,394 | €90,574 | +€13,180 | +17.0% |
| Equity | 10/15 | €15,844 | €19,344 | +€3,500 | +22.1% |
| Profit (loss) carried forward | 14 | €15,844 | €19,344 | +€3,500 | +22.1% |
| Amounts payable | 17/49 | €61,550 | €71,230 | +€9,680 | +15.7% |
| Amounts payable within one year | 42/48 | €61,550 | €71,230 | +€9,680 | +15.7% |
| Trade debts | 44 | €10,316 | €49,773 | +€39,457 | +382.5% |
| Suppliers | 440/4 | €10,316 | €49,773 | +€39,457 | +382.5% |
| Taxes, remuneration and social security | 45 | - | €19,358 | +€19,358 | |
| Taxes | 450/3 | - | €19,358 | +€19,358 | |
| Other amounts payable | 47/48 | €51,234 | €2,099 | -€49,135 | -95.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,981 | €11,183 | +€1,202 | +12.0% |
| Other operating charges | 640/8 | €3,553 | €3,812 | +€258 | +7.3% |
| Gross operating margin | 9900 | €23,310 | €20,317 | -€2,993 | -12.8% |
| Operating profit (loss) | 9901 | €9,776 | €5,322 | -€4,454 | -45.6% |
| Financial charges | 65/66B | €74 | €118 | +€45 | +60.9% |
| Recurring financial charges | 65 | €74 | €118 | +€45 | +60.9% |
| Profit (loss) for the period before taxes | 9903 | €9,703 | €5,203 | -€4,499 | -46.4% |
| Income taxes | 67/77 | - | €1,703 | +€1,703 | |
| Profit (loss) for the period | 9904 | €9,703 | €3,500 | -€6,202 | -63.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,703 | €3,500 | -€6,202 | -63.9% |
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 5 October 2026 via checked.be.