LA QUEEN 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 QUEEN BERBÈRE
Largest movements
- Cash -€6,487
down €6,487 (-16.2%), from €40,142 to €33,654
mainly Net result for the year (-€8,113) and Accrued charges and deferred income (-€3,264)
- Deferred charges and accrued income -€2,963
down €2,963 (-52.8%), from €5,616 to €2,653
- Stocks and contracts +€955
up €955 (+42.2%), from €2,265 to €3,221
- Tangible fixed assets -€711
down €711 (-14.7%), from €4,851 to €4,140
of which Plant, machinery and equipment: -€1,400
- Profit (loss) carried forward -€8,113
down €8,113 (-26.0%), from -€31,208 to -€39,321
- Accrued charges and deferred income -€3,264
down €3,264 (-91.0%), from €3,586 to €322
- Other debts +€2,603
up €2,603 (+8.9%), from €29,144 to €31,746
- Current portion of long-term debt -€1,250
down €1,250 (-75.0%), from €1,667 to €417
- Tax, wage and social debts +€929
up €929 (+8.6%), from €10,856 to €11,785
of which Taxes: +€1,901
- Gross operating margin -€19,821
down €19,821, from €18,997 to -€824
- Staff costs -€8,231
down €8,231 (-88.7%), from €9,276 to €1,045
- Financial charges -€1,895
down €1,895 (-54.0%), from €3,509 to €1,613
- Other operating charges -€1,043
down €1,043 (-25.4%), from €4,104 to €3,061
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 | €60,616 | €51,545 | -€9,071 | -15.0% |
| Fixed assets | 21/28 | €12,258 | €11,547 | -€711 | -5.8% |
| Tangible fixed assets | 22/27 | €4,851 | €4,140 | -€711 | -14.7% |
| Land and buildings | 22 | €1,063 | €857 | -€206 | -19.3% |
| Plant, machinery and equipment | 23 | €3,788 | €2,388 | -€1,400 | -37.0% |
| Furniture and vehicles | 24 | - | €895 | +€895 | |
| Financial fixed assets | 28 | €7,408 | €7,408 | = | 0.0% |
| Current assets | 29/58 | €48,357 | €39,998 | -€8,360 | -17.3% |
| Stocks and contracts in progress | 3 | €2,265 | €3,221 | +€955 | +42.2% |
| Stocks | 30/36 | €2,265 | €3,221 | +€955 | +42.2% |
| Amounts receivable within one year | 40/41 | €335 | €470 | +€135 | +40.4% |
| Trade receivables | 40 | - | €94 | +€94 | |
| Other amounts receivable | 41 | €335 | €376 | +€41 | +12.4% |
| Cash at bank and in hand | 54/58 | €40,142 | €33,654 | -€6,487 | -16.2% |
| Deferred charges and accrued income | 490/1 | €5,616 | €2,653 | -€2,963 | -52.8% |
| Total equity and liabilities | 10/49 | €60,616 | €51,545 | -€9,071 | -15.0% |
| Equity | 10/15 | €11,582 | €3,469 | -€8,113 | -70.0% |
| Contributions | 10/11 | €38,900 | €38,900 | = | 0.0% |
| Reserves | 13 | €3,890 | €3,890 | = | 0.0% |
| Distributable reserves | 133 | €3,890 | €3,890 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,208 | -€39,321 | -€8,113 | -26.0% |
| Amounts payable | 17/49 | €49,034 | €48,076 | -€958 | -2.0% |
| Amounts payable after more than one year | 17 | €417 | €0 | -€417 | -100% |
| Financial debts | 170/4 | €417 | €0 | -€417 | -100% |
| Amounts payable within one year | 42/48 | €45,031 | €47,754 | +€2,723 | +6.0% |
| Current portion of amounts payable after more than one year | 42 | €1,667 | €417 | -€1,250 | -75.0% |
| Trade debts | 44 | €3,364 | €3,806 | +€441 | +13.1% |
| Suppliers | 440/4 | €3,364 | €3,806 | +€441 | +13.1% |
| Taxes, remuneration and social security | 45 | €10,856 | €11,785 | +€929 | +8.6% |
| Taxes | 450/3 | €4,659 | €6,560 | +€1,901 | +40.8% |
| Remuneration and social security | 454/9 | €6,197 | €5,225 | -€972 | -15.7% |
| Other amounts payable | 47/48 | €29,144 | €31,746 | +€2,603 | +8.9% |
| Accrued charges and deferred income | 492/3 | €3,586 | €322 | -€3,264 | -91.0% |
| Remuneration, social security and pensions | 62 | €9,276 | €1,045 | -€8,231 | -88.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,822 | €1,848 | +€26 | +1.4% |
| Other operating charges | 640/8 | €4,104 | €3,061 | -€1,043 | -25.4% |
| Gross operating margin | 9900 | €18,997 | -€824 | -€19,821 | |
| Operating profit (loss) | 9901 | €3,795 | -€6,779 | -€10,573 | |
| Financial income | 75/76B | €211 | €279 | +€68 | +32.4% |
| Recurring financial income | 75 | €211 | €279 | +€68 | +32.4% |
| Financial charges | 65/66B | €3,509 | €1,613 | -€1,895 | -54.0% |
| Recurring financial charges | 65 | €3,509 | €1,613 | -€1,895 | -54.0% |
| Profit (loss) for the period before taxes | 9903 | €497 | -€8,113 | -€8,610 | |
| Profit (loss) for the period | 9904 | €497 | -€8,113 | -€8,610 | |
| Profit (loss) for the period to be appropriated | 9905 | €497 | -€8,113 | -€8,610 |
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.