BERBOLINE: what changed
BERBOLINE
Largest movements
- Receivables within one year -€182,164
down €182,164 (-37.1%), from €491,005 to €308,840
of which Trade receivables: -€195,748
- Cash +€36,027
up €36,027 (+30.7%), from €117,388 to €153,415
mainly Receivables within one year (+€182,164) and Net result for the year (+€65,805)
- Other debts -€138,036
down €138,036 (-100%), from €138,036 to €0
- Tax, wage and social debts -€65,872
down €65,872 (-100%), from €65,872 to €0
- Profit (loss) carried forward +€65,805
up €65,805 (+19.1%), from €345,138 to €410,943
- Current portion of long-term debt -€7,341
down €7,341 (-44.4%), from €16,519 to €9,178
- Financial charges -€8,647
down €8,647 (-45.0%), from €19,201 to €10,553
- Taxes +€2,171
up €2,171 (+10.9%), from €19,950 to €22,121
Change in the result, 2024 to 2025
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 2024 and 2025 balance sheets and the 2025 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €609,315 | €463,192 | -€146,123 | -24.0% |
| Current assets | 29/58 | €609,315 | €463,192 | -€146,123 | -24.0% |
| Amounts receivable within one year | 40/41 | €491,005 | €308,840 | -€182,164 | -37.1% |
| Trade receivables | 40 | €483,708 | €287,960 | -€195,748 | -40.5% |
| Other amounts receivable | 41 | €7,296 | €20,880 | +€13,584 | +186% |
| Cash at bank and in hand | 54/58 | €117,388 | €153,415 | +€36,027 | +30.7% |
| Deferred charges and accrued income | 490/1 | €922 | €937 | +€15 | +1.6% |
| Total equity and liabilities | 10/49 | €609,315 | €463,192 | -€146,123 | -24.0% |
| Equity | 10/15 | €365,598 | €431,403 | +€65,805 | +18.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €345,138 | €410,943 | +€65,805 | +19.1% |
| Amounts payable | 17/49 | €243,717 | €31,789 | -€211,928 | -87.0% |
| Amounts payable within one year | 42/48 | €243,717 | €31,789 | -€211,928 | -87.0% |
| Current portion of amounts payable after more than one year | 42 | €16,519 | €9,178 | -€7,341 | -44.4% |
| Trade debts | 44 | €23,290 | €22,611 | -€679 | -2.9% |
| Suppliers | 440/4 | €23,290 | €22,611 | -€679 | -2.9% |
| Taxes, remuneration and social security | 45 | €65,872 | €0 | -€65,872 | -100% |
| Taxes | 450/3 | €65,872 | €0 | -€65,872 | -100% |
| Other amounts payable | 47/48 | €138,036 | €0 | -€138,036 | -100% |
| Other operating charges | 640/8 | €590 | €798 | +€207 | +35.1% |
| Gross operating margin | 9900 | €99,590 | €99,277 | -€313 | -0.3% |
| Operating profit (loss) | 9901 | €99,000 | €98,479 | -€521 | -0.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €19,201 | €10,553 | -€8,647 | -45.0% |
| Recurring financial charges | 65 | €19,201 | €10,553 | -€8,647 | -45.0% |
| Profit (loss) for the period before taxes | 9903 | €79,799 | €87,926 | +€8,126 | +10.2% |
| Income taxes | 67/77 | €19,950 | €22,121 | +€2,171 | +10.9% |
| Profit (loss) for the period | 9904 | €59,849 | €65,805 | +€5,955 | +10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €59,849 | €65,805 | +€5,955 | +10.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.