Berhin Immobilier: 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.
Berhin Immobilier
Largest movements
- Tangible fixed assets -€18,925
down €18,925 (-24.9%), from €76,113 to €57,188
of which Furniture and vehicles: -€16,458
- Receivables within one year +€13,413
up €13,413 (+123%), from €10,878 to €24,291
of which Trade receivables: +€17,624
- Cash -€5,723
down €5,723 (-90.0%), from €6,359 to €635
mainly Net result for the year (-€16,965) and Receivables within one year (-€13,413)
- Profit (loss) carried forward -€16,965
down €16,965 (-10.1%), from -€167,191 to -€184,155
- Other debts +€16,676
up €16,676 (+23.6%), from €70,809 to €87,485
- Debts after one year -€13,109
down €13,109 (-14.6%), from €89,879 to €76,770
- Tax, wage and social debts +€3,582
up €3,582 (+42.2%), from €8,482 to €12,064
- Trade debts -€2,894
down €2,894 (-57.4%), from €5,046 to €2,152
- Other operating charges -€14,711
down €14,711 (-92.6%), from €15,890 to €1,179
- Gross operating margin -€10,527
down €10,527 (-61.3%), from €17,182 to €6,656
- Financial charges -€3,996
down €3,996 (-53.2%), from €7,515 to €3,518
- Financial income -€707
down €707 (-99.6%), from €710 to €3
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €95,113 | €83,343 | -€11,770 | -12.4% |
| Fixed assets | 21/28 | €76,113 | €57,188 | -€18,925 | -24.9% |
| Tangible fixed assets | 22/27 | €76,113 | €57,188 | -€18,925 | -24.9% |
| Land and buildings | 22 | €40,309 | €39,548 | -€761 | -1.9% |
| Plant, machinery and equipment | 23 | €4,775 | €3,069 | -€1,706 | -35.7% |
| Furniture and vehicles | 24 | €31,029 | €14,571 | -€16,458 | -53.0% |
| Current assets | 29/58 | €19,000 | €26,155 | +€7,155 | +37.7% |
| Amounts receivable within one year | 40/41 | €10,878 | €24,291 | +€13,413 | +123% |
| Trade receivables | 40 | €6,667 | €24,291 | +€17,624 | +264% |
| Other amounts receivable | 41 | €4,210 | - | -€4,210 | |
| Cash at bank and in hand | 54/58 | €6,359 | €635 | -€5,723 | -90.0% |
| Deferred charges and accrued income | 490/1 | €1,764 | €1,229 | -€535 | -30.3% |
| Total equity and liabilities | 10/49 | €95,113 | €83,343 | -€11,770 | -12.4% |
| Equity | 10/15 | -€91,991 | -€108,955 | -€16,965 | -18.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Contributions outside capital | 11 | €62,000 | €62,000 | = | 0.0% |
| Other | 1109/19 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €13,200 | €13,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€167,191 | -€184,155 | -€16,965 | -10.1% |
| Amounts payable | 17/49 | €187,104 | €192,299 | +€5,195 | +2.8% |
| Amounts payable after more than one year | 17 | €89,879 | €76,770 | -€13,109 | -14.6% |
| Financial debts | 170/4 | €89,879 | €76,770 | -€13,109 | -14.6% |
| Amounts payable within one year | 42/48 | €97,225 | €115,529 | +€18,304 | +18.8% |
| Current portion of amounts payable after more than one year | 42 | €12,889 | €13,109 | +€220 | +1.7% |
| Financial debts | 43 | - | €719 | +€719 | |
| Credit institutions | 430/8 | - | €719 | +€719 | |
| Trade debts | 44 | €5,046 | €2,152 | -€2,894 | -57.4% |
| Suppliers | 440/4 | €5,046 | €2,152 | -€2,894 | -57.4% |
| Taxes, remuneration and social security | 45 | €8,482 | €12,064 | +€3,582 | +42.2% |
| Taxes | 450/3 | €8,482 | €12,064 | +€3,582 | +42.2% |
| Other amounts payable | 47/48 | €70,809 | €87,485 | +€16,676 | +23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,992 | €18,925 | -€67 | -0.4% |
| Other operating charges | 640/8 | €15,890 | €1,179 | -€14,711 | -92.6% |
| Gross operating margin | 9900 | €17,182 | €6,656 | -€10,527 | -61.3% |
| Operating profit (loss) | 9901 | -€17,701 | -€13,449 | +€4,252 | +24.0% |
| Financial income | 75/76B | €710 | €3 | -€707 | -99.6% |
| Recurring financial income | 75 | €710 | €3 | -€707 | -99.6% |
| Financial charges | 65/66B | €7,515 | €3,518 | -€3,996 | -53.2% |
| Recurring financial charges | 65 | €7,515 | €3,518 | -€3,996 | -53.2% |
| Profit (loss) for the period before taxes | 9903 | -€24,505 | -€16,964 | +€7,541 | +30.8% |
| Income taxes | 67/77 | €0 | €1 | +€1 | +447% |
| Profit (loss) for the period | 9904 | -€24,505 | -€16,965 | +€7,541 | +30.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,505 | -€16,965 | +€7,541 | +30.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.