BERILO: 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.
BERILO
Largest movements
- Receivables within one year +€59,549
up €59,549 (+124.2%), from €47,964 to €107,513
of which Other amounts receivable: +€50,864
- Deferred charges and accrued income -€1,938
down €1,938 (-98.8%), from €1,961 to €23
- Cash +€1,904
up €1,904 (+1032.7%), from €184 to €2,089
mainly Advances received (+€39,778) and Trade debts (+€14,906)
- Advances received +€39,778
up €39,778 (+1169.9%), from €3,400 to €43,178
- Trade debts +€14,906
up €14,906 (+783.4%), from €1,903 to €16,809
- Tax, wage and social debts +€2,691
up €2,691 (+17.8%), from €15,104 to €17,795
- Gross operating margin +€10,454
up €10,454, from -€1,089 to €9,365
- Taxes +€3,579
up €3,579 (+194.5%), from €1,840 to €5,419
- Financial charges +€858
up €858 (+89.0%), from €963 to €1,821
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 | €50,968 | €110,268 | +€59,300 | +116.3% |
| Fixed assets | 21/28 | €859 | €644 | -€216 | -25.1% |
| Tangible fixed assets | 22/27 | €859 | €644 | -€216 | -25.1% |
| Furniture and vehicles | 24 | €859 | €644 | -€216 | -25.1% |
| Current assets | 29/58 | €50,109 | €109,625 | +€59,516 | +118.8% |
| Amounts receivable within one year | 40/41 | €47,964 | €107,513 | +€59,549 | +124.2% |
| Trade receivables | 40 | €183 | €8,868 | +€8,685 | +4740.3% |
| Other amounts receivable | 41 | €47,781 | €98,645 | +€50,864 | +106.5% |
| Cash at bank and in hand | 54/58 | €184 | €2,089 | +€1,904 | +1032.7% |
| Deferred charges and accrued income | 490/1 | €1,961 | €23 | -€1,938 | -98.8% |
| Total equity and liabilities | 10/49 | €50,968 | €110,268 | +€59,300 | +116.3% |
| Equity | 10/15 | €28,600 | €28,654 | +€54 | +0.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,100 | €26,154 | +€54 | +0.2% |
| Amounts payable | 17/49 | €22,369 | €81,614 | +€59,246 | +264.9% |
| Amounts payable within one year | 42/48 | €20,407 | €78,614 | +€58,208 | +285.2% |
| Trade debts | 44 | €1,903 | €16,809 | +€14,906 | +783.4% |
| Suppliers | 440/4 | €1,903 | €16,809 | +€14,906 | +783.4% |
| Advances received on contracts in progress | 46 | €3,400 | €43,178 | +€39,778 | +1169.9% |
| Taxes, remuneration and social security | 45 | €15,104 | €17,795 | +€2,691 | +17.8% |
| Taxes | 450/3 | €15,104 | €17,795 | +€2,691 | +17.8% |
| Other amounts payable | 47/48 | - | €833 | +€833 | |
| Accrued charges and deferred income | 492/3 | €1,962 | €3,000 | +€1,038 | +52.9% |
| Non-recurring operating income | 76A | - | €17,520 | +€17,520 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €216 | €216 | = | 0.0% |
| Other operating charges | 640/8 | €1,016 | €1,022 | +€6 | +0.6% |
| Gross operating margin | 9900 | -€1,089 | €9,365 | +€10,454 | |
| Operating profit (loss) | 9901 | -€2,321 | €8,127 | +€10,448 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €963 | €1,821 | +€858 | +89.0% |
| Recurring financial charges | 65 | €963 | €1,821 | +€858 | +89.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,284 | €6,306 | +€9,590 | |
| Income taxes | 67/77 | €1,840 | €5,419 | +€3,579 | +194.5% |
| Profit (loss) for the period | 9904 | -€5,124 | €887 | +€6,011 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,124 | €887 | +€6,011 |
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 12 October 2026 via checked.be.