Berenson: 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.
Berenson
Largest movements
- Cash -€723
down €723 (-11.0%), from €6,544 to €5,821
mainly Net result for the year (-€943) and Receivables within one year (-€420)
- Receivables within one year +€420
up €420 (+154.0%), from €273 to €693
- Profit (loss) carried forward -€943
down €943 (-9.3%), from -€10,184 to -€11,126
- Trade debts +€640
up €640 (+64.0%), from €1,000 to €1,640
- Gross operating margin +€1,234
up €1,234 (+77.3%), from -€1,596 to -€363
- Financial charges +€30
up €30 (+100.0%), from €30 to €60
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 | €6,816 | €6,514 | -€303 | -4.4% |
| Current assets | 29/58 | €6,816 | €6,514 | -€303 | -4.4% |
| Amounts receivable within one year | 40/41 | €273 | €693 | +€420 | +154.0% |
| Other amounts receivable | 41 | €273 | €693 | +€420 | +154.0% |
| Cash at bank and in hand | 54/58 | €6,544 | €5,821 | -€723 | -11.0% |
| Total equity and liabilities | 10/49 | €6,816 | €6,514 | -€303 | -4.4% |
| Equity | 10/15 | -€4,184 | -€5,126 | -€943 | -22.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,184 | -€11,126 | -€943 | -9.3% |
| Amounts payable | 17/49 | €11,000 | €11,640 | +€640 | +5.8% |
| Amounts payable within one year | 42/48 | €11,000 | €11,640 | +€640 | +5.8% |
| Trade debts | 44 | €1,000 | €1,640 | +€640 | +64.0% |
| Suppliers | 440/4 | €1,000 | €1,640 | +€640 | +64.0% |
| Other amounts payable | 47/48 | €10,000 | €10,000 | = | 0.0% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€1,596 | -€363 | +€1,234 | +77.3% |
| Operating profit (loss) | 9901 | -€2,102 | -€883 | +€1,219 | +58.0% |
| Financial charges | 65/66B | €30 | €60 | +€30 | +100.0% |
| Recurring financial charges | 65 | €30 | €60 | +€30 | +100.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,132 | -€943 | +€1,189 | +55.8% |
| Profit (loss) for the period | 9904 | -€2,132 | -€943 | +€1,189 | +55.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,132 | -€943 | +€1,189 | +55.8% |
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 10 October 2026 via checked.be.