Etablissements BERODE: 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.
What changed
Etablissements BERODE
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€63,184
2024 · €2,927-€66,111
Equity
€969,970
2024 · €1.0m-€63,184
Cash
€17,820
2024 · €10,634+€7,186
Balance sheet total
€4.3m
2024 · €4.2m+€109,683
Largest movements
Assets
- Receivables within one year +€192,889
up €192,889 (+13.8%), from €1.4m to €1.6m
of which Other amounts receivable: +€154,798
- Stocks and contracts -€124,969
down €124,969 (-5.0%), from €2.5m to €2.4m
Equity and liabilities
- Trade debts +€165,888
up €165,888 (+6.3%), from €2.6m to €2.8m
- Other debts +€76,500
up €76,500 (+53.3%), from €143,500 to €220,000
- Profit (loss) carried forward -€63,184
down €63,184 (-9.9%), from €640,079 to €576,895
Income statement
- Staff costs +€34,155
up €34,155 (+5.5%), from €624,973 to €659,128
- Gross operating margin -€22,622
down €22,622 (-3.0%), from €755,056 to €732,434
- Other operating charges +€22,080
up €22,080 (+116%), from €19,061 to €41,141
- Taxes -€22,045
down €22,045 (-95.1%), from €23,169 to €1,124
- Financial charges +€10,244
up €10,244 (+14.0%), from €73,300 to €83,544
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.
Result 2024
€2,927
Gross operating margin
-€22,622
Staff costs
-€34,155
Depreciation
+€945
Other operating charges
-€22,080
Financial charges
-€10,244
Taxes
+€22,045
Result 2025
-€63,184
raises the resultlowers the result
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.
From operations
+€45,720
Investment
-€6,817
Financing
-€31,717
Cash 2024
€10,634
From operations (derived)
+€45,720
Net result for the year
-€63,184
Depreciation
+€10,681
Stocks and contracts
+€124,969
Receivables within one year
-€192,889
Deferred charges and accrued income
-€38,441
Trade debts
+€165,888
Tax, wage and social debts
-€35,532
Other debts
+€76,500
Accrued charges and deferred income
-€2,272
Investment (derived)
-€6,817
Investment in fixed assets (net)
-€6,817
Financing
-€31,717
Debts after one year
-€42,082
Current portion of long-term debt
+€10,365
Cash 2025
€17,820
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,153,419 | €4,263,102 | +€109,683 | +2.6% |
| Fixed assets | 21/28 | €221,485 | €217,621 | -€3,864 | -1.7% |
| Tangible fixed assets | 22/27 | €20,772 | €16,908 | -€3,864 | -18.6% |
| Plant, machinery and equipment | 23 | €11,932 | €10,742 | -€1,190 | -10.0% |
| Furniture and vehicles | 24 | €3,373 | €5,750 | +€2,377 | +70.5% |
| Other tangible fixed assets | 26 | €5,467 | €416 | -€5,051 | -92.4% |
| Financial fixed assets | 28 | €200,713 | €200,713 | = | 0.0% |
| Current assets | 29/58 | €3,931,934 | €4,045,481 | +€113,547 | +2.9% |
| Stocks and contracts in progress | 3 | €2,484,547 | €2,359,578 | -€124,969 | -5.0% |
| Stocks | 30/36 | €2,484,547 | €2,359,578 | -€124,969 | -5.0% |
| Amounts receivable within one year | 40/41 | €1,393,674 | €1,586,563 | +€192,889 | +13.8% |
| Trade receivables | 40 | €900,300 | €938,391 | +€38,091 | +4.2% |
| Other amounts receivable | 41 | €493,374 | €648,172 | +€154,798 | +31.4% |
| Cash at bank and in hand | 54/58 | €10,634 | €17,820 | +€7,186 | +67.6% |
| Deferred charges and accrued income | 490/1 | €43,079 | €81,520 | +€38,441 | +89.2% |
| Total equity and liabilities | 10/49 | €4,153,419 | €4,263,102 | +€109,683 | +2.6% |
| Equity | 10/15 | €1,033,154 | €969,970 | -€63,184 | -6.1% |
| Contributions | 10/11 | €124,000 | €124,000 | = | 0.0% |
| Capital | 10 | €124,000 | €124,000 | = | 0.0% |
| Issued capital | 100 | €124,000 | €124,000 | = | 0.0% |
| Reserves | 13 | €269,075 | €269,075 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,400 | €12,400 | = | 0.0% |
| Legal reserve | 130 | €12,400 | €12,400 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €237,925 | €237,925 | = | 0.0% |
| Profit (loss) carried forward | 14 | €640,079 | €576,895 | -€63,184 | -9.9% |
| Amounts payable | 17/49 | €3,120,265 | €3,293,132 | +€172,867 | +5.5% |
| Amounts payable after more than one year | 17 | €45,640 | €3,558 | -€42,082 | -92.2% |
| Financial debts | 170/4 | €45,640 | €3,558 | -€42,082 | -92.2% |
| Amounts payable within one year | 42/48 | €3,072,353 | €3,289,574 | +€217,221 | +7.1% |
| Current portion of amounts payable after more than one year | 42 | €44,011 | €54,376 | +€10,365 | +23.6% |
| Financial debts | 43 | €150,000 | €150,000 | = | 0.0% |
| Credit institutions | 430/8 | €150,000 | €150,000 | = | 0.0% |
| Trade debts | 44 | €2,643,689 | €2,809,577 | +€165,888 | +6.3% |
| Suppliers | 440/4 | €2,643,689 | €2,809,577 | +€165,888 | +6.3% |
| Taxes, remuneration and social security | 45 | €91,153 | €55,621 | -€35,532 | -39.0% |
| Taxes | 450/3 | €42,840 | - | -€42,840 | |
| Remuneration and social security | 454/9 | €48,313 | €55,621 | +€7,308 | +15.1% |
| Other amounts payable | 47/48 | €143,500 | €220,000 | +€76,500 | +53.3% |
| Accrued charges and deferred income | 492/3 | €2,272 | - | -€2,272 | |
| Remuneration, social security and pensions | 62 | €624,973 | €659,128 | +€34,155 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,626 | €10,681 | -€945 | -8.1% |
| Other operating charges | 640/8 | €19,061 | €41,141 | +€22,080 | +116% |
| Gross operating margin | 9900 | €755,056 | €732,434 | -€22,622 | -3.0% |
| Operating profit (loss) | 9901 | €99,396 | €21,484 | -€77,912 | -78.4% |
| Financial charges | 65/66B | €73,300 | €83,544 | +€10,244 | +14.0% |
| Recurring financial charges | 65 | €73,300 | €83,544 | +€10,244 | +14.0% |
| Profit (loss) for the period before taxes | 9903 | €26,096 | -€62,060 | -€88,156 | |
| Income taxes | 67/77 | €23,169 | €1,124 | -€22,045 | -95.1% |
| Profit (loss) for the period | 9904 | €2,927 | -€63,184 | -€66,111 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,927 | -€63,184 | -€66,111 |
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 28 October 2026 via checked.be.