CV-BERRY: what changed
Two financial 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.
CV-BERRY
Largest movements
- Receivables within one year -€16,804
down €16,804 (-60.1%), from €27,946 to €11,141
of which Trade receivables: -€15,073
- Tangible fixed assets -€13,659
down €13,659 (-32.4%), from €42,116 to €28,457
of which Furniture and vehicles: -€13,241
- Cash +€6,000
up €6,000 (+10.5%), from €57,071 to €63,071
mainly Receivables within one year (+€16,804) and Depreciation (+€13,659)
- Stocks and contracts +€3,419
up €3,419 (+30.0%), from €11,396 to €14,815
- Accrued charges and deferred income -€13,976
down €13,976 (-100%), from €13,976 to €0
- Trade debts +€6,013
up €6,013 (+616%), from €976 to €6,989
- Debts after one year -€5,184
down €5,184 (-100%), from €5,184 to €0
- Current portion of long-term debt -€4,814
down €4,814 (-48.2%), from €9,998 to €5,184
- Profit (loss) carried forward -€3,682
down €3,682 (-15.3%), from €24,036 to €20,354
- Financial charges +€4,610
up €4,610 (+151%), from €3,061 to €7,671
- Depreciation +€2,839
up €2,839 (+26.2%), from €10,820 to €13,659
- Other operating charges -€663
down €663 (-38.6%), from €1,718 to €1,055
- Taxes -€339
down €339 (-58.8%), from €577 to €238
- Gross operating margin -€227
down €227 (-1.2%), from €19,168 to €18,941
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.
Derived cash bridge
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 | €139,938 | €120,234 | -€19,704 | -14.1% |
| Fixed assets | 21/28 | €42,116 | €28,457 | -€13,659 | -32.4% |
| Tangible fixed assets | 22/27 | €42,116 | €28,457 | -€13,659 | -32.4% |
| Plant, machinery and equipment | 23 | €988 | €569 | -€418 | -42.4% |
| Furniture and vehicles | 24 | €41,128 | €27,887 | -€13,241 | -32.2% |
| Current assets | 29/58 | €97,822 | €91,777 | -€6,045 | -6.2% |
| Stocks and contracts in progress | 3 | €11,396 | €14,815 | +€3,419 | +30.0% |
| Stocks | 30/36 | €11,396 | €14,815 | +€3,419 | +30.0% |
| Amounts receivable within one year | 40/41 | €27,946 | €11,141 | -€16,804 | -60.1% |
| Trade receivables | 40 | €21,320 | €6,246 | -€15,073 | -70.7% |
| Other amounts receivable | 41 | €6,626 | €4,895 | -€1,731 | -26.1% |
| Cash at bank and in hand | 54/58 | €57,071 | €63,071 | +€6,000 | +10.5% |
| Deferred charges and accrued income | 490/1 | €1,409 | €2,749 | +€1,340 | +95.1% |
| Total equity and liabilities | 10/49 | €139,938 | €120,234 | -€19,704 | -14.1% |
| Equity | 10/15 | €93,134 | €89,453 | -€3,682 | -4.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €50,499 | €50,499 | = | 0.0% |
| Distributable reserves | 133 | €50,499 | €50,499 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,036 | €20,354 | -€3,682 | -15.3% |
| Amounts payable | 17/49 | €46,803 | €30,781 | -€16,023 | -34.2% |
| Amounts payable after more than one year | 17 | €5,184 | €0 | -€5,184 | -100% |
| Financial debts | 170/4 | €5,184 | €0 | -€5,184 | -100% |
| Amounts payable within one year | 42/48 | €27,643 | €30,781 | +€3,137 | +11.3% |
| Current portion of amounts payable after more than one year | 42 | €9,998 | €5,184 | -€4,814 | -48.2% |
| Trade debts | 44 | €976 | €6,989 | +€6,013 | +616% |
| Suppliers | 440/4 | €976 | €6,989 | +€6,013 | +616% |
| Taxes, remuneration and social security | 45 | €958 | €1,332 | +€375 | +39.1% |
| Taxes | 450/3 | €958 | €1,332 | +€375 | +39.1% |
| Other amounts payable | 47/48 | €15,712 | €17,276 | +€1,564 | +10.0% |
| Accrued charges and deferred income | 492/3 | €13,976 | €0 | -€13,976 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,820 | €13,659 | +€2,839 | +26.2% |
| Other operating charges | 640/8 | €1,718 | €1,055 | -€663 | -38.6% |
| Gross operating margin | 9900 | €19,168 | €18,941 | -€227 | -1.2% |
| Operating profit (loss) | 9901 | €6,630 | €4,227 | -€2,403 | -36.2% |
| Financial charges | 65/66B | €3,061 | €7,671 | +€4,610 | +151% |
| Recurring financial charges | 65 | €3,061 | €7,671 | +€4,610 | +151% |
| Profit (loss) for the period before taxes | 9903 | €3,569 | -€3,444 | -€7,013 | |
| Income taxes | 67/77 | €577 | €238 | -€339 | -58.8% |
| Profit (loss) for the period | 9904 | €2,992 | -€3,682 | -€6,674 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,992 | -€3,682 | -€6,674 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.