La Bérangère: 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.
La Bérangère
Largest movements
- Financial fixed assets -€76,543
down €76,543 (-7.9%), from €966,647 to €890,104
- Cash +€48,652
up €48,652 (+83.4%), from €58,352 to €107,004
mainly Other debts (+€78,450) and Investment in fixed assets (net) (+€68,073)
- Tangible fixed assets -€31,195
down €31,195 (-3.5%), from €900,872 to €869,677
of which Land and buildings: -€21,159
- Debts after one year -€88,126
down €88,126 (-6.4%), from €1.4m to €1.3m
- Other debts +€78,450
up €78,450 (+11.2%), from €698,176 to €776,626
- Profit (loss) carried forward -€40,159
down €40,159 (-15.5%), from -€258,975 to -€299,134
- Depreciation +€3,353
up €3,353 (+9.2%), from €36,312 to €39,665
- Financial charges -€1,470
down €1,470 (-4.9%), from €29,966 to €28,496
- Gross operating margin -€870
down €870 (-5.0%), from €17,301 to €16,431
- Financial income -€685
down €685 (-4.1%), from €16,884 to €16,199
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 | €1,927,629 | €1,868,604 | -€59,025 | -3.1% |
| Fixed assets | 21/28 | €1,867,519 | €1,759,781 | -€107,738 | -5.8% |
| Tangible fixed assets | 22/27 | €900,872 | €869,677 | -€31,195 | -3.5% |
| Land and buildings | 22 | €746,165 | €725,005 | -€21,159 | -2.8% |
| Plant, machinery and equipment | 23 | €154,707 | €144,671 | -€10,036 | -6.5% |
| Financial fixed assets | 28 | €966,647 | €890,104 | -€76,543 | -7.9% |
| Current assets | 29/58 | €60,110 | €108,823 | +€48,713 | +81.0% |
| Cash at bank and in hand | 54/58 | €58,352 | €107,004 | +€48,652 | +83.4% |
| Deferred charges and accrued income | 490/1 | €1,758 | €1,819 | +€61 | +3.5% |
| Total equity and liabilities | 10/49 | €1,927,629 | €1,868,604 | -€59,025 | -3.1% |
| Equity | 10/15 | -€248,975 | -€289,134 | -€40,159 | -16.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€258,975 | -€299,134 | -€40,159 | -15.5% |
| Amounts payable | 17/49 | €2,176,604 | €2,157,738 | -€18,866 | -0.9% |
| Amounts payable after more than one year | 17 | €1,369,601 | €1,281,475 | -€88,126 | -6.4% |
| Financial debts | 170/4 | €1,369,601 | €1,281,475 | -€88,126 | -6.4% |
| Amounts payable within one year | 42/48 | €807,003 | €876,263 | +€69,260 | +8.6% |
| Current portion of amounts payable after more than one year | 42 | €108,826 | €98,665 | -€10,161 | -9.3% |
| Trade debts | 44 | - | €971 | +€971 | |
| Suppliers | 440/4 | - | €971 | +€971 | |
| Other amounts payable | 47/48 | €698,176 | €776,626 | +€78,450 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,312 | €39,665 | +€3,353 | +9.2% |
| Other operating charges | 640/8 | €4,487 | €4,627 | +€140 | +3.1% |
| Gross operating margin | 9900 | €17,301 | €16,431 | -€870 | -5.0% |
| Operating profit (loss) | 9901 | -€23,498 | -€27,862 | -€4,364 | -18.6% |
| Financial income | 75/76B | €16,884 | €16,199 | -€685 | -4.1% |
| Recurring financial income | 75 | €16,884 | €16,199 | -€685 | -4.1% |
| Financial charges | 65/66B | €29,966 | €28,496 | -€1,470 | -4.9% |
| Recurring financial charges | 65 | €29,966 | €28,496 | -€1,470 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | -€36,579 | -€40,159 | -€3,579 | -9.8% |
| Profit (loss) for the period | 9904 | -€36,579 | -€40,159 | -€3,579 | -9.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,579 | -€40,159 | -€3,579 | -9.8% |
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 22 October 2026 via checked.be.