BERLASSUR: what changed
Two fiscal 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.
BERLASSUR
Largest movements
- Cash -€21,629
down €21,629 (-19.8%), from €109,108 to €87,479
mainly Debts after one year (-€26,270) and Investment in fixed assets (net) (-€18,650)
- Intangible fixed assets -€13,500
down €13,500 (-25.4%), from €53,167 to €39,667
- Receivables within one year -€9,445
down €9,445 (-14.4%), from €65,453 to €56,008
- Tangible fixed assets -€5,169
down €5,169 (-6.4%), from €80,159 to €74,989
of which Furniture and vehicles: -€9,016
- Debts after one year -€26,270
down €26,270 (-41.0%), from €64,145 to €37,875
- Trade debts -€11,011
down €11,011 (-91.0%), from €12,104 to €1,093
- Tax, wage and social debts -€9,699
down €9,699 (-56.4%), from €17,188 to €7,489
- Current portion of long-term debt -€7,764
down €7,764 (-22.8%), from €34,034 to €26,270
- Reserves +€4,122
up €4,122 (+2.6%), from €157,000 to €161,123
- Gross operating margin +€56,815
up €56,815 (+31.7%), from €179,318 to €236,133
- Staff costs +€50,015
up €50,015 (+39.9%), from €125,430 to €175,445
- Depreciation +€4,074
up €4,074 (+12.3%), from €33,246 to €37,320
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 | €313,339 | €262,720 | -€50,619 | -16.2% |
| Fixed assets | 21/28 | €133,325 | €114,656 | -€18,669 | -14.0% |
| Intangible fixed assets | 21 | €53,167 | €39,667 | -€13,500 | -25.4% |
| Tangible fixed assets | 22/27 | €80,159 | €74,989 | -€5,169 | -6.4% |
| Land and buildings | 22 | €44,177 | €45,266 | +€1,090 | +2.5% |
| Plant, machinery and equipment | 23 | €23,400 | €26,157 | +€2,757 | +11.8% |
| Furniture and vehicles | 24 | €12,581 | €3,566 | -€9,016 | -71.7% |
| Current assets | 29/58 | €180,014 | €148,064 | -€31,950 | -17.7% |
| Amounts receivable within one year | 40/41 | €65,453 | €56,008 | -€9,445 | -14.4% |
| Other amounts receivable | 41 | €65,453 | €56,008 | -€9,445 | -14.4% |
| Cash at bank and in hand | 54/58 | €109,108 | €87,479 | -€21,629 | -19.8% |
| Deferred charges and accrued income | 490/1 | €5,453 | €4,577 | -€876 | -16.1% |
| Total equity and liabilities | 10/49 | €313,339 | €262,720 | -€50,619 | -16.2% |
| Equity | 10/15 | €175,600 | €179,723 | +€4,122 | +2.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €157,000 | €161,123 | +€4,122 | +2.6% |
| Distributable reserves | 133 | €157,000 | €161,123 | +€4,122 | +2.6% |
| Amounts payable | 17/49 | €137,739 | €82,997 | -€54,742 | -39.7% |
| Amounts payable after more than one year | 17 | €64,145 | €37,875 | -€26,270 | -41.0% |
| Financial debts | 170/4 | €64,145 | €37,875 | -€26,270 | -41.0% |
| Amounts payable within one year | 42/48 | €72,427 | €45,122 | -€27,305 | -37.7% |
| Current portion of amounts payable after more than one year | 42 | €34,034 | €26,270 | -€7,764 | -22.8% |
| Financial debts | 43 | - | €4,046 | +€4,046 | |
| Credit institutions | 430/8 | - | €4,046 | +€4,046 | |
| Trade debts | 44 | €12,104 | €1,093 | -€11,011 | -91.0% |
| Suppliers | 440/4 | €12,104 | €1,093 | -€11,011 | -91.0% |
| Advances received on contracts in progress | 46 | - | €783 | +€783 | |
| Taxes, remuneration and social security | 45 | €17,188 | €7,489 | -€9,699 | -56.4% |
| Remuneration and social security | 454/9 | €17,188 | €7,489 | -€9,699 | -56.4% |
| Other amounts payable | 47/48 | €9,101 | €5,442 | -€3,659 | -40.2% |
| Accrued charges and deferred income | 492/3 | €1,167 | - | -€1,167 | |
| Remuneration, social security and pensions | 62 | €125,430 | €175,445 | +€50,015 | +39.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,246 | €37,320 | +€4,074 | +12.3% |
| Other operating charges | 640/8 | €2,400 | €1,596 | -€804 | -33.5% |
| Gross operating margin | 9900 | €179,318 | €236,133 | +€56,815 | +31.7% |
| Operating profit (loss) | 9901 | €18,243 | €21,772 | +€3,530 | +19.3% |
| Financial income | 75/76B | €0 | €1 | +€0 | +4900.0% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +4900.0% |
| Financial charges | 65/66B | €10,733 | €11,774 | +€1,041 | +9.7% |
| Recurring financial charges | 65 | €10,733 | €11,774 | +€1,041 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | €7,509 | €9,998 | +€2,489 | +33.1% |
| Income taxes | 67/77 | €6,325 | €5,876 | -€449 | -7.1% |
| Profit (loss) for the period | 9904 | €1,185 | €4,122 | +€2,938 | +247.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,185 | €4,122 | +€2,938 | +247.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.