MORVAN LE BERRE: 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.
MORVAN LE BERRE
Largest movements
- Receivables within one year -€22,869
down €22,869 (-39.0%), from €58,656 to €35,787
of which Other amounts receivable: -€28,412
- Profit (loss) carried forward -€16,129
down €16,129 (-53.1%), from €30,381 to €14,252
- Short-term financial debts -€8,062
down €8,062 (-81.0%), from €9,957 to €1,895
- Trade debts +€1,270
up €1,270 (+1233.0%), from €103 to €1,373
- Gross operating margin -€12,231
down €12,231, from €1,985 to -€10,246
- Taxes +€5,666
up €5,666, from -€555 to €5,111
- Financial income -€2,637
down €2,637 (-77.1%), from €3,420 to €783
- Financial charges -€1,212
down €1,212 (-43.8%), from €2,767 to €1,555
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.
Cash bridge derived
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 | €60,901 | €37,980 | -€22,921 | -37.6% |
| Fixed assets | 21/28 | €2,193 | €2,193 | = | 0.0% |
| Financial fixed assets | 28 | €2,193 | €2,193 | = | 0.0% |
| Current assets | 29/58 | €58,708 | €35,787 | -€22,921 | -39.0% |
| Amounts receivable within one year | 40/41 | €58,656 | €35,787 | -€22,869 | -39.0% |
| Trade receivables | 40 | €6,794 | €12,337 | +€5,543 | +81.6% |
| Other amounts receivable | 41 | €51,862 | €23,450 | -€28,412 | -54.8% |
| Current investments | 50/53 | €2 | - | -€2 | |
| Cash at bank and in hand | 54/58 | €50 | - | -€50 | |
| Total equity and liabilities | 10/49 | €60,901 | €37,980 | -€22,921 | -37.6% |
| Equity | 10/15 | €50,841 | €34,712 | -€16,129 | -31.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,381 | €14,252 | -€16,129 | -53.1% |
| Amounts payable | 17/49 | €10,060 | €3,268 | -€6,792 | -67.5% |
| Amounts payable within one year | 42/48 | €10,060 | €3,268 | -€6,792 | -67.5% |
| Financial debts | 43 | €9,957 | €1,895 | -€8,062 | -81.0% |
| Credit institutions | 430/8 | €9,957 | €1,895 | -€8,062 | -81.0% |
| Trade debts | 44 | €103 | €1,373 | +€1,270 | +1233.0% |
| Suppliers | 440/4 | €103 | €1,373 | +€1,270 | +1233.0% |
| Gross operating margin | 9900 | €1,985 | -€10,246 | -€12,231 | |
| Operating profit (loss) | 9901 | €1,985 | -€10,246 | -€12,231 | |
| Financial income | 75/76B | €3,420 | €783 | -€2,637 | -77.1% |
| Recurring financial income | 75 | €3,420 | €783 | -€2,637 | -77.1% |
| Financial charges | 65/66B | €2,767 | €1,555 | -€1,212 | -43.8% |
| Recurring financial charges | 65 | €2,767 | €1,555 | -€1,212 | -43.8% |
| Profit (loss) for the period before taxes | 9903 | €2,638 | -€11,018 | -€13,656 | |
| Income taxes | 67/77 | -€555 | €5,111 | +€5,666 | |
| Profit (loss) for the period | 9904 | €3,193 | -€16,129 | -€19,322 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,193 | -€16,129 | -€19,322 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.