BERIZION: 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.
BERIZION
Largest movements
- Tangible fixed assets -€42,028
down €42,028 (-4.5%), from €935,231 to €893,203
of which Land and buildings: -€41,028
- Cash +€31,151
up €31,151 (+63.7%), from €48,931 to €80,082
mainly Depreciation (+€42,028) and Net result for the year (+€2,994)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€10,502
down €10,502 (-10.1%), from €103,560 to €93,059
- Depreciation +€4,097
up €4,097 (+10.8%), from €37,931 to €42,028
- Taxes -€3,441
down €3,441 (-75.4%), from €4,562 to €1,121
- Other operating charges -€2,097
down €2,097 (-5.1%), from €40,916 to €38,818
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 | €987,619 | €976,483 | -€11,136 | -1.1% |
| Fixed assets | 21/28 | €935,594 | €893,566 | -€42,028 | -4.5% |
| Tangible fixed assets | 22/27 | €935,231 | €893,203 | -€42,028 | -4.5% |
| Land and buildings | 22 | €933,365 | €892,337 | -€41,028 | -4.4% |
| Furniture and vehicles | 24 | €1,866 | €866 | -€1,000 | -53.6% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €52,025 | €82,916 | +€30,892 | +59.4% |
| Amounts receivable within one year | 40/41 | €1,201 | - | -€1,201 | |
| Trade receivables | 40 | €1,201 | - | -€1,201 | |
| Cash at bank and in hand | 54/58 | €48,931 | €80,082 | +€31,151 | +63.7% |
| Deferred charges and accrued income | 490/1 | €1,893 | €2,834 | +€941 | +49.7% |
| Total equity and liabilities | 10/49 | €987,619 | €976,483 | -€11,136 | -1.1% |
| Equity | 10/15 | €78,294 | €81,288 | +€2,994 | +3.8% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Capital | 10 | €70,000 | €70,000 | = | 0.0% |
| Issued capital | 100 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €415 | €3,409 | +€2,994 | +722% |
| Non-distributable reserves | 130/1 | €415 | €3,409 | +€2,994 | +722% |
| Legal reserve | 130 | €415 | €3,409 | +€2,994 | +722% |
| Profit (loss) carried forward | 14 | €7,879 | €7,879 | = | 0.0% |
| Amounts payable | 17/49 | €909,325 | €895,195 | -€14,130 | -1.6% |
| Amounts payable after more than one year | 17 | €887,504 | €884,516 | -€2,988 | -0.3% |
| Financial debts | 170/4 | €879,504 | €876,516 | -€2,988 | -0.3% |
| Other amounts payable | 178/9 | €8,000 | €8,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €18,173 | €10,680 | -€7,493 | -41.2% |
| Current portion of amounts payable after more than one year | 42 | €6,712 | €6,847 | +€135 | +2.0% |
| Trade debts | 44 | €5,335 | €1,054 | -€4,280 | -80.2% |
| Suppliers | 440/4 | €5,335 | €1,054 | -€4,280 | -80.2% |
| Taxes, remuneration and social security | 45 | €6,126 | €2,778 | -€3,348 | -54.6% |
| Taxes | 450/3 | €6,126 | €2,778 | -€3,348 | -54.6% |
| Accrued charges and deferred income | 492/3 | €3,649 | - | -€3,649 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,931 | €42,028 | +€4,097 | +10.8% |
| Other operating charges | 640/8 | €40,916 | €38,818 | -€2,097 | -5.1% |
| Gross operating margin | 9900 | €103,560 | €93,059 | -€10,502 | -10.1% |
| Operating profit (loss) | 9901 | €24,714 | €12,212 | -€12,502 | -50.6% |
| Financial charges | 65/66B | €7,884 | €8,097 | +€213 | +2.7% |
| Recurring financial charges | 65 | €7,884 | €8,097 | +€213 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €16,830 | €4,115 | -€12,714 | -75.5% |
| Income taxes | 67/77 | €4,562 | €1,121 | -€3,441 | -75.4% |
| Profit (loss) for the period | 9904 | €12,268 | €2,994 | -€9,274 | -75.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,268 | €2,994 | -€9,274 | -75.6% |
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 17 October 2026 via checked.be.