BERYV: 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.
BERYV
Largest movements
- Cash +€20,663
up €20,663 (+38.8%), from €53,189 to €73,852
mainly Net result for the year (+€18,067) and Depreciation (+€5,015)
- Tangible fixed assets -€5,015
down €5,015 (-7.9%), from €63,349 to €58,334
of which Land and buildings: -€4,320
- Receivables within one year +€1,951
up €1,951 (+7.2%), from €26,949 to €28,900
- Reserves +€18,067
up €18,067 (+31.9%), from €56,677 to €74,744
of which Distributable reserves: +€19,346
- Financial charges -€16,880
down €16,880 (-97.3%), from €17,341 to €461
of which Non-recurring financial charges: -€16,777
- Taxes +€1,657
up €1,657 (+22.3%), from €7,442 to €9,099
- Gross operating margin +€611
up €611 (+1.4%), from €43,459 to €44,070
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 | €149,084 | €166,493 | +€17,409 | +11.7% |
| Fixed assets | 21/28 | €65,070 | €60,055 | -€5,015 | -7.7% |
| Intangible fixed assets | 21 | €1,722 | €1,722 | = | 0.0% |
| Tangible fixed assets | 22/27 | €63,349 | €58,334 | -€5,015 | -7.9% |
| Land and buildings | 22 | €57,693 | €53,373 | -€4,320 | -7.5% |
| Plant, machinery and equipment | 23 | €5,656 | €4,961 | -€695 | -12.3% |
| Current assets | 29/58 | €84,013 | €106,437 | +€22,424 | +26.7% |
| Amounts receivable within one year | 40/41 | €26,949 | €28,900 | +€1,951 | +7.2% |
| Other amounts receivable | 41 | €26,949 | €28,900 | +€1,951 | +7.2% |
| Current investments | 50/53 | €1,220 | €1,006 | -€214 | -17.5% |
| Cash at bank and in hand | 54/58 | €53,189 | €73,852 | +€20,663 | +38.8% |
| Deferred charges and accrued income | 490/1 | €2,656 | €2,679 | +€23 | +0.9% |
| Total equity and liabilities | 10/49 | €149,084 | €166,493 | +€17,409 | +11.7% |
| Equity | 10/15 | €147,231 | €165,299 | +€18,067 | +12.3% |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Capital | 10 | €90,000 | €90,000 | = | 0.0% |
| Issued capital | 100 | €90,000 | €90,000 | = | 0.0% |
| Reserves | 13 | €56,677 | €74,744 | +€18,067 | +31.9% |
| Non-distributable reserves | 130/1 | €9,279 | €9,279 | = | 0.0% |
| Legal reserve | 130 | €9,279 | €9,279 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,597 | €2,319 | -€1,279 | -35.5% |
| Distributable reserves | 133 | €43,800 | €63,146 | +€19,346 | +44.2% |
| Profit (loss) carried forward | 14 | €555 | €555 | = | 0.0% |
| Provisions and deferred taxes | 16 | €1,852 | €1,194 | -€659 | -35.5% |
| Deferred taxes | 168 | €1,852 | €1,194 | -€659 | -35.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,015 | €5,015 | = | 0.0% |
| Other operating charges | 640/8 | €13,270 | €13,685 | +€416 | +3.1% |
| Gross operating margin | 9900 | €43,459 | €44,070 | +€611 | +1.4% |
| Operating profit (loss) | 9901 | €25,175 | €25,370 | +€195 | +0.8% |
| Financial income | 75/76B | €1,488 | €1,599 | +€111 | +7.5% |
| Recurring financial income | 75 | €1,488 | €1,599 | +€111 | +7.5% |
| Financial charges | 65/66B | €17,341 | €461 | -€16,880 | -97.3% |
| Recurring financial charges | 65 | €350 | €247 | -€103 | -29.5% |
| Non-recurring financial charges | 66B | €16,991 | €214 | -€16,777 | -98.7% |
| Profit (loss) for the period before taxes | 9903 | €9,321 | €26,508 | +€17,187 | +184.4% |
| Transfer from deferred taxes | 780 | €659 | €659 | = | 0.0% |
| Income taxes | 67/77 | €7,442 | €9,099 | +€1,657 | +22.3% |
| Profit (loss) for the period | 9904 | €2,537 | €18,067 | +€15,530 | +612.1% |
| Transfer from tax-exempt reserves | 789 | €1,279 | €1,279 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,816 | €19,346 | +€15,530 | +406.9% |
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 2 October 2026 via checked.be.