Berda Projects: what changed
Berda Projects
Largest movements
- Receivables within one year +€11,224
up €11,224 (+18.9%), from €59,383 to €70,607
of which Other amounts receivable: +€8,359
- Tangible fixed assets -€5,736
down €5,736 (-21.1%), from €27,198 to €21,462
of which Furniture and vehicles: -€5,500
- Intangible fixed assets +€1,756
new in 2024: €1,756
- Deferred charges and accrued income -€1,425
down €1,425 (-73.8%), from €1,931 to €507
- Trade debts +€33,766
up €33,766 (+75.7%), from €44,622 to €78,388
- Profit (loss) carried forward -€10,049
down €10,049 (-78.7%), from -€12,775 to -€22,825
- Reserves -€6,765
down €6,765 (-13.6%), from €49,599 to €42,834
of which Distributable reserves: -€6,765
- Debts after one year -€5,153
down €5,153 (-23.1%), from €22,290 to €17,137
- Current portion of long-term debt -€4,772
down €4,772 (-73.0%), from €6,540 to €1,768
- Other operating charges +€8,165
up €8,165 (+606%), from €1,347 to €9,512
- Depreciation -€6,946
down €6,946 (-53.7%), from €12,925 to €5,980
- Gross operating margin -€2,675
down €2,675 (-58.4%), from €4,577 to €1,902
- Financial charges +€725
up €725 (+16.5%), from €4,398 to €5,123
- Financial income +€570
up €570 (+36.5%), from €1,560 to €2,130
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €135,648 | €141,521 | +€5,873 | +4.3% |
| Fixed assets | 21/28 | €27,198 | €23,218 | -€3,980 | -14.6% |
| Intangible fixed assets | 21 | - | €1,756 | +€1,756 | |
| Tangible fixed assets | 22/27 | €27,198 | €21,462 | -€5,736 | -21.1% |
| Plant, machinery and equipment | 23 | €708 | €472 | -€236 | -33.3% |
| Furniture and vehicles | 24 | €26,490 | €20,990 | -€5,500 | -20.8% |
| Current assets | 29/58 | €108,450 | €118,303 | +€9,853 | +9.1% |
| Amounts receivable after more than one year | 29 | €44,000 | €44,000 | = | 0.0% |
| Other amounts receivable | 291 | €44,000 | €44,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €59,383 | €70,607 | +€11,224 | +18.9% |
| Trade receivables | 40 | €7,827 | €10,692 | +€2,865 | +36.6% |
| Other amounts receivable | 41 | €51,556 | €59,916 | +€8,359 | +16.2% |
| Cash at bank and in hand | 54/58 | €3,136 | €3,189 | +€53 | +1.7% |
| Deferred charges and accrued income | 490/1 | €1,931 | €507 | -€1,425 | -73.8% |
| Total equity and liabilities | 10/49 | €135,648 | €141,521 | +€5,873 | +4.3% |
| Equity | 10/15 | €55,416 | €38,602 | -€16,814 | -30.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €49,599 | €42,834 | -€6,765 | -13.6% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €47,740 | €40,975 | -€6,765 | -14.2% |
| Profit (loss) carried forward | 14 | -€12,775 | -€22,825 | -€10,049 | -78.7% |
| Amounts payable | 17/49 | €80,232 | €102,919 | +€22,687 | +28.3% |
| Amounts payable after more than one year | 17 | €22,290 | €17,137 | -€5,153 | -23.1% |
| Financial debts | 170/4 | €22,290 | €17,137 | -€5,153 | -23.1% |
| Amounts payable within one year | 42/48 | €57,942 | €85,782 | +€27,840 | +48.0% |
| Current portion of amounts payable after more than one year | 42 | €6,540 | €1,768 | -€4,772 | -73.0% |
| Financial debts | 43 | €4,907 | €5,153 | +€245 | +5.0% |
| Credit institutions | 430/8 | €4,907 | €5,153 | +€245 | +5.0% |
| Trade debts | 44 | €44,622 | €78,388 | +€33,766 | +75.7% |
| Suppliers | 440/4 | €44,622 | €78,388 | +€33,766 | +75.7% |
| Taxes, remuneration and social security | 45 | €1,873 | €473 | -€1,400 | -74.7% |
| Taxes | 450/3 | €1,873 | €473 | -€1,400 | -74.7% |
| Non-recurring operating income | 76A | - | €4,349 | +€4,349 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,925 | €5,980 | -€6,946 | -53.7% |
| Other operating charges | 640/8 | €1,347 | €9,512 | +€8,165 | +606% |
| Gross operating margin | 9900 | €4,577 | €1,902 | -€2,675 | -58.4% |
| Operating profit (loss) | 9901 | -€9,696 | -€13,590 | -€3,894 | -40.2% |
| Financial income | 75/76B | €1,560 | €2,130 | +€570 | +36.5% |
| Recurring financial income | 75 | €1,560 | €2,130 | +€570 | +36.5% |
| Financial charges | 65/66B | €4,398 | €5,123 | +€725 | +16.5% |
| Recurring financial charges | 65 | €4,398 | €5,123 | +€725 | +16.5% |
| Profit (loss) for the period before taxes | 9903 | -€12,533 | -€16,583 | -€4,050 | -32.3% |
| Income taxes | 67/77 | €242 | €231 | -€11 | -4.5% |
| Profit (loss) for the period | 9904 | -€12,775 | -€16,814 | -€4,039 | -31.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,775 | -€16,814 | -€4,039 | -31.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.