BERIL: 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.
BERIL
Largest movements
- Deferred charges and accrued income +€2,133
up €2,133 (+110%), from €1,933 to €4,066
- Stocks and contracts -€992
down €992 (-22.1%), from €4,492 to €3,500
- Cash -€893
down €893 (-14.2%), from €6,303 to €5,411
mainly Deferred charges and accrued income (-€2,133) and Net result for the year (-€1,089)
- Profit (loss) carried forward -€1,089
down €1,089 (-13.2%), from -€8,277 to -€9,366
- Trade debts +€756
up €756 (+23.3%), from €3,241 to €3,997
- Tax, wage and social debts +€608
up €608 (+23.2%), from €2,616 to €3,224
of which Taxes: +€608
- Gross operating margin +€2,517
up €2,517, from -€726 to €1,790
- Other operating charges +€335
up €335 (+14.2%), from €2,355 to €2,689
- Financial charges -€144
down €144 (-43.0%), from €334 to €190
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.
Derived cash bridge
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 | €16,181 | €16,456 | +€275 | +1.7% |
| Fixed assets | 21/28 | €3,453 | €3,453 | = | 0.0% |
| Financial fixed assets | 28 | €3,453 | €3,453 | = | 0.0% |
| Current assets | 29/58 | €12,728 | €13,003 | +€275 | +2.2% |
| Stocks and contracts in progress | 3 | €4,492 | €3,500 | -€992 | -22.1% |
| Stocks | 30/36 | €4,492 | €3,500 | -€992 | -22.1% |
| Amounts receivable within one year | 40/41 | - | €26 | +€26 | |
| Other amounts receivable | 41 | - | €26 | +€26 | |
| Cash at bank and in hand | 54/58 | €6,303 | €5,411 | -€893 | -14.2% |
| Deferred charges and accrued income | 490/1 | €1,933 | €4,066 | +€2,133 | +110% |
| Total equity and liabilities | 10/49 | €16,181 | €16,456 | +€275 | +1.7% |
| Equity | 10/15 | €10,323 | €9,234 | -€1,089 | -10.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,277 | -€9,366 | -€1,089 | -13.2% |
| Amounts payable | 17/49 | €5,857 | €7,221 | +€1,364 | +23.3% |
| Amounts payable within one year | 42/48 | €5,857 | €7,221 | +€1,364 | +23.3% |
| Trade debts | 44 | €3,241 | €3,997 | +€756 | +23.3% |
| Suppliers | 440/4 | €3,241 | €3,997 | +€756 | +23.3% |
| Taxes, remuneration and social security | 45 | €2,616 | €3,224 | +€608 | +23.2% |
| Taxes | 450/3 | €116 | €724 | +€608 | +524% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other operating charges | 640/8 | €2,355 | €2,689 | +€335 | +14.2% |
| Gross operating margin | 9900 | -€726 | €1,790 | +€2,517 | |
| Operating profit (loss) | 9901 | -€3,081 | -€899 | +€2,182 | +70.8% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €334 | €190 | -€144 | -43.0% |
| Recurring financial charges | 65 | €334 | €190 | -€144 | -43.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,415 | -€1,089 | +€2,326 | +68.1% |
| Profit (loss) for the period | 9904 | -€3,415 | -€1,089 | +€2,326 | +68.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,415 | -€1,089 | +€2,326 | +68.1% |
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 23 October 2026 via checked.be.