BER*LIN: what changed
Two fiscal 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.
BER*LIN
Largest movements
- Tangible fixed assets -€12,031
down €12,031 (-9.1%), from €132,160 to €120,129
of which Other tangible fixed assets: -€7,814
- Cash +€10,008
up €10,008 (+648.6%), from €1,543 to €11,552
mainly Depreciation (+€23,588) and Net result for the year (+€18,079)
- Profit (loss) carried forward +€18,079
up €18,079 (+62.0%), from -€29,139 to -€11,061
- Debts after one year -€16,042
down €16,042 (-11.5%), from €139,343 to €123,301
- Trade debts -€2,267
down €2,267 (-43.7%), from €5,193 to €2,926
- Tax, wage and social debts -€2,131
down €2,131 (-22.9%), from €9,321 to €7,190
- Other operating charges -€3,137
down €3,137 (-81.4%), from €3,853 to €716
- Gross operating margin +€2,114
up €2,114 (+4.8%), from €43,633 to €45,746
- Financial charges -€583
down €583 (-14.8%), from €3,947 to €3,364
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 | €137,619 | €135,720 | -€1,898 | -1.4% |
| Fixed assets | 21/28 | €132,310 | €120,279 | -€12,031 | -9.1% |
| Tangible fixed assets | 22/27 | €132,160 | €120,129 | -€12,031 | -9.1% |
| Plant, machinery and equipment | 23 | €13,562 | €11,047 | -€2,515 | -18.5% |
| Furniture and vehicles | 24 | €4,986 | €3,285 | -€1,701 | -34.1% |
| Other tangible fixed assets | 26 | €113,611 | €105,797 | -€7,814 | -6.9% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €5,309 | €15,441 | +€10,132 | +190.9% |
| Stocks and contracts in progress | 3 | €3,766 | €3,890 | +€124 | +3.3% |
| Stocks | 30/36 | €3,766 | €3,890 | +€124 | +3.3% |
| Cash at bank and in hand | 54/58 | €1,543 | €11,552 | +€10,008 | +648.6% |
| Total equity and liabilities | 10/49 | €137,619 | €135,720 | -€1,898 | -1.4% |
| Equity | 10/15 | -€24,139 | -€6,061 | +€18,079 | +74.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,139 | -€11,061 | +€18,079 | +62.0% |
| Amounts payable | 17/49 | €161,758 | €141,781 | -€19,977 | -12.4% |
| Amounts payable after more than one year | 17 | €139,343 | €123,301 | -€16,042 | -11.5% |
| Financial debts | 170/4 | €139,343 | €123,301 | -€16,042 | -11.5% |
| Amounts payable within one year | 42/48 | €22,415 | €18,479 | -€3,935 | -17.6% |
| Current portion of amounts payable after more than one year | 42 | €6,950 | €7,288 | +€338 | +4.9% |
| Financial debts | 43 | €711 | - | -€711 | |
| Credit institutions | 430/8 | €711 | - | -€711 | |
| Trade debts | 44 | €5,193 | €2,926 | -€2,267 | -43.7% |
| Suppliers | 440/4 | €5,193 | €2,926 | -€2,267 | -43.7% |
| Taxes, remuneration and social security | 45 | €9,321 | €7,190 | -€2,131 | -22.9% |
| Taxes | 450/3 | €9,321 | €7,190 | -€2,131 | -22.9% |
| Other amounts payable | 47/48 | €240 | €1,076 | +€836 | +348.3% |
| Remuneration, social security and pensions | 62 | €88 | - | -€88 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,323 | €23,588 | +€265 | +1.1% |
| Other operating charges | 640/8 | €3,853 | €716 | -€3,137 | -81.4% |
| Gross operating margin | 9900 | €43,633 | €45,746 | +€2,114 | +4.8% |
| Operating profit (loss) | 9901 | €16,369 | €21,443 | +€5,074 | +31.0% |
| Financial income | 75/76B | €30 | €0 | -€29 | -99.8% |
| Recurring financial income | 75 | €30 | €0 | -€29 | -99.8% |
| Financial charges | 65/66B | €3,947 | €3,364 | -€583 | -14.8% |
| Recurring financial charges | 65 | €3,947 | €3,364 | -€583 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €12,452 | €18,079 | +€5,627 | +45.2% |
| Income taxes | 67/77 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | €12,452 | €18,079 | +€5,627 | +45.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,452 | €18,079 | +€5,627 | +45.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.