La Berbère: 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 Berbère
Largest movements
- Tangible fixed assets -€2,877
down €2,877 (-25.6%), from €11,238 to €8,360
of which Plant, machinery and equipment: -€1,666
- Other debts +€4,914
up €4,914 (+16.4%), from €29,924 to €34,837
- Profit (loss) carried forward -€3,965
down €3,965 (-14.9%), from -€26,542 to -€30,508
- Trade debts -€3,866
down €3,866 (-100%), from €3,866 to €0
- Gross operating margin +€2,951
up €2,951 (+77.3%), from -€3,816 to -€865
- Depreciation -€312
down €312 (-9.8%), from €3,190 to €2,877
- Other operating charges +€123
up €123 (+236%), from €52 to €175
- Financial charges -€70
down €70 (-59.6%), from €118 to €48
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 | €11,248 | €8,360 | -€2,887 | -25.7% |
| Fixed assets | 21/28 | €11,238 | €8,360 | -€2,877 | -25.6% |
| Tangible fixed assets | 22/27 | €11,238 | €8,360 | -€2,877 | -25.6% |
| Plant, machinery and equipment | 23 | €3,688 | €2,022 | -€1,666 | -45.2% |
| Furniture and vehicles | 24 | €561 | €318 | -€243 | -43.3% |
| Other tangible fixed assets | 26 | €6,988 | €6,020 | -€968 | -13.9% |
| Current assets | 29/58 | €10 | €0 | -€10 | -100% |
| Cash at bank and in hand | 54/58 | €10 | €0 | -€10 | -100% |
| Total equity and liabilities | 10/49 | €11,248 | €8,360 | -€2,887 | -25.7% |
| Equity | 10/15 | -€22,542 | -€26,508 | -€3,965 | -17.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,542 | -€30,508 | -€3,965 | -14.9% |
| Amounts payable | 17/49 | €33,790 | €34,868 | +€1,078 | +3.2% |
| Amounts payable within one year | 42/48 | €33,790 | €34,868 | +€1,078 | +3.2% |
| Financial debts | 43 | - | €31 | +€31 | |
| Credit institutions | 430/8 | - | €31 | +€31 | |
| Trade debts | 44 | €3,866 | €0 | -€3,866 | -100% |
| Suppliers | 440/4 | €3,866 | €0 | -€3,866 | -100% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €29,924 | €34,837 | +€4,914 | +16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,190 | €2,877 | -€312 | -9.8% |
| Other operating charges | 640/8 | €52 | €175 | +€123 | +236% |
| Gross operating margin | 9900 | -€3,816 | -€865 | +€2,951 | +77.3% |
| Operating profit (loss) | 9901 | -€7,058 | -€3,918 | +€3,141 | +44.5% |
| Financial charges | 65/66B | €118 | €48 | -€70 | -59.6% |
| Recurring financial charges | 65 | €118 | €48 | -€70 | -59.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,176 | -€3,965 | +€3,211 | +44.7% |
| Profit (loss) for the period | 9904 | -€7,176 | -€3,965 | +€3,211 | +44.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,176 | -€3,965 | +€3,211 | +44.7% |
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 15 October 2026 via checked.be.