Le 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.
Le Berry
Largest movements
- Cash +€13,950
up €13,950 (+312%), from €4,476 to €18,426
mainly Other debts (+€17,273) and Depreciation (+€2,304)
- Stocks and contracts +€2,000
new in 2025: €2,000
- Receivables within one year +€553
up €553 (+80.3%), from €689 to €1,243
of which Trade receivables: +€1,243
- Other debts +€17,273
up €17,273 (+32.4%), from €53,241 to €70,514
- Trade debts -€2,031
down €2,031 (-6.9%), from €29,511 to €27,480
- Tax, wage and social debts +€1,502
up €1,502 (+21.2%), from €7,080 to €8,582
of which Taxes: +€2,160
- Gross operating margin +€43,116
up €43,116 (+121%), from €35,665 to €78,781
- Staff costs +€18,805
up €18,805 (+33.7%), from €55,858 to €74,663
- Other operating charges -€910
down €910 (-65.6%), from €1,387 to €477
- Financial charges +€817
up €817 (+247%), from €331 to €1,148
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 | €14,877 | €31,795 | +€16,918 | +114% |
| Fixed assets | 21/28 | €9,712 | €9,965 | +€253 | +2.6% |
| Tangible fixed assets | 22/27 | €7,552 | €7,805 | +€253 | +3.3% |
| Plant, machinery and equipment | 23 | - | €1,879 | +€1,879 | |
| Furniture and vehicles | 24 | €1,519 | €712 | -€806 | -53.1% |
| Other tangible fixed assets | 26 | €6,033 | €5,213 | -€820 | -13.6% |
| Financial fixed assets | 28 | €2,160 | €2,160 | = | 0.0% |
| Current assets | 29/58 | €5,165 | €21,830 | +€16,665 | +323% |
| Stocks and contracts in progress | 3 | - | €2,000 | +€2,000 | |
| Stocks | 30/36 | - | €2,000 | +€2,000 | |
| Amounts receivable within one year | 40/41 | €689 | €1,243 | +€553 | +80.3% |
| Trade receivables | 40 | - | €1,243 | +€1,243 | |
| Other amounts receivable | 41 | €689 | €0 | -€689 | -100% |
| Cash at bank and in hand | 54/58 | €4,476 | €18,426 | +€13,950 | +312% |
| Deferred charges and accrued income | 490/1 | - | €161 | +€161 | |
| Total equity and liabilities | 10/49 | €14,877 | €31,795 | +€16,918 | +114% |
| Equity | 10/15 | -€74,954 | -€74,781 | +€174 | +0.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€84,954 | -€84,781 | +€174 | +0.2% |
| Amounts payable | 17/49 | €89,831 | €106,575 | +€16,744 | +18.6% |
| Amounts payable within one year | 42/48 | €89,831 | €106,575 | +€16,744 | +18.6% |
| Trade debts | 44 | €29,511 | €27,480 | -€2,031 | -6.9% |
| Suppliers | 440/4 | €29,511 | €27,480 | -€2,031 | -6.9% |
| Taxes, remuneration and social security | 45 | €7,080 | €8,582 | +€1,502 | +21.2% |
| Taxes | 450/3 | - | €2,160 | +€2,160 | |
| Remuneration and social security | 454/9 | €7,080 | €6,422 | -€658 | -9.3% |
| Other amounts payable | 47/48 | €53,241 | €70,514 | +€17,273 | +32.4% |
| Remuneration, social security and pensions | 62 | €55,858 | €74,663 | +€18,805 | +33.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,631 | €2,304 | +€674 | +41.3% |
| Other operating charges | 640/8 | €1,387 | €477 | -€910 | -65.6% |
| Non-recurring operating charges | 66A | €5,030 | €17 | -€5,013 | -99.7% |
| Gross operating margin | 9900 | €35,665 | €78,781 | +€43,116 | +121% |
| Operating profit (loss) | 9901 | -€28,240 | €1,320 | +€29,560 | |
| Financial income | 75/76B | €0 | €2 | +€2 | +19,500% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +19,500% |
| Financial charges | 65/66B | €331 | €1,148 | +€817 | +247% |
| Recurring financial charges | 65 | €331 | €1,148 | +€817 | +247% |
| Profit (loss) for the period before taxes | 9903 | -€28,572 | €174 | +€28,745 | |
| Profit (loss) for the period | 9904 | -€28,572 | €174 | +€28,745 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,572 | €174 | +€28,745 |
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 17 October 2026 via checked.be.