BERYMO: 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.
BERYMO
Largest movements
- Cash +€47,461
up €47,461 (+843.6%), from €5,626 to €53,086
mainly Other debts (+€70,000) and Receivables within one year (+€19,352)
- Tangible fixed assets +€32,143
up €32,143 (+4.6%), from €693,112 to €725,256
- Receivables within one year -€19,352
down €19,352 (-74.6%), from €25,938 to €6,586
of which Other amounts receivable: -€25,938
- Other debts +€70,000
up €70,000 (+9.6%), from €730,000 to €800,000
- Profit (loss) carried forward -€16,393
down €16,393 (-158.6%), from -€10,334 to -€26,727
- Gross operating margin -€7,406
down €7,406 (-223.7%), from -€3,310 to -€10,716
- Other operating charges +€3,280
up €3,280 (+150.2%), from €2,183 to €5,463
- Financial charges +€163
up €163 (+318.8%), from €51 to €214
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 | €724,676 | €784,928 | +€60,252 | +8.3% |
| Fixed assets | 21/28 | €693,112 | €725,256 | +€32,143 | +4.6% |
| Tangible fixed assets | 22/27 | €693,112 | €725,256 | +€32,143 | +4.6% |
| Assets under construction and advance payments | 27 | €693,112 | €725,256 | +€32,143 | +4.6% |
| Current assets | 29/58 | €31,564 | €59,672 | +€28,108 | +89.1% |
| Amounts receivable within one year | 40/41 | €25,938 | €6,586 | -€19,352 | -74.6% |
| Trade receivables | 40 | - | €6,586 | +€6,586 | |
| Other amounts receivable | 41 | €25,938 | - | -€25,938 | |
| Cash at bank and in hand | 54/58 | €5,626 | €53,086 | +€47,461 | +843.6% |
| Total equity and liabilities | 10/49 | €724,676 | €784,928 | +€60,252 | +8.3% |
| Equity | 10/15 | -€5,334 | -€21,727 | -€16,393 | -307.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,334 | -€26,727 | -€16,393 | -158.6% |
| Amounts payable | 17/49 | €730,010 | €806,655 | +€76,645 | +10.5% |
| Amounts payable within one year | 42/48 | €730,010 | €806,655 | +€76,645 | +10.5% |
| Trade debts | 44 | €10 | €6,655 | +€6,645 | +63644.9% |
| Suppliers | 440/4 | €10 | €6,655 | +€6,645 | +63644.9% |
| Other amounts payable | 47/48 | €730,000 | €800,000 | +€70,000 | +9.6% |
| Other operating charges | 640/8 | €2,183 | €5,463 | +€3,280 | +150.2% |
| Gross operating margin | 9900 | -€3,310 | -€10,716 | -€7,406 | -223.7% |
| Operating profit (loss) | 9901 | -€5,494 | -€16,179 | -€10,685 | -194.5% |
| Financial charges | 65/66B | €51 | €214 | +€163 | +318.8% |
| Recurring financial charges | 65 | €51 | €214 | +€163 | +318.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,545 | -€16,393 | -€10,848 | -195.7% |
| Profit (loss) for the period | 9904 | -€5,545 | -€16,393 | -€10,848 | -195.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,545 | -€16,393 | -€10,848 | -195.7% |
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.