BERLEMONT: 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.
BERLEMONT
Largest movements
- Tangible fixed assets -€29,424
down €29,424 (-34.2%), from €85,914 to €56,490
of which Furniture and vehicles: -€27,526
- Cash -€7,228
down €7,228 (-90.8%), from €7,961 to €733
mainly Net result for the year (-€29,418) and Current portion of long-term debt (-€3,545)
- Receivables within one year +€2,008
up €2,008 (+33.5%), from €5,997 to €8,006
of which Trade receivables: +€2,008
- Profit (loss) carried forward -€29,418
down €29,418 (-178%), from -€16,525 to -€45,944
- Current portion of long-term debt -€3,545
down €3,545 (-100%), from €3,545 to €0
- Write-downs +€2,376
new in 2024: €2,376
- Depreciation +€1,829
up €1,829 (+7.4%), from €24,553 to €26,382
- Other operating charges -€1,564
down €1,564 (-62.9%), from €2,488 to €924
- Gross operating margin -€1,084
down €1,084 (-66.4%), from €1,633 to €549
- Financial charges -€224
down €224 (-43.9%), from €509 to €286
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 | €101,448 | €66,648 | -€34,800 | -34.3% |
| Fixed assets | 21/28 | €86,067 | €56,643 | -€29,424 | -34.2% |
| Tangible fixed assets | 22/27 | €85,914 | €56,490 | -€29,424 | -34.2% |
| Land and buildings | 22 | €41,019 | €39,121 | -€1,898 | -4.6% |
| Furniture and vehicles | 24 | €44,895 | €17,369 | -€27,526 | -61.3% |
| Financial fixed assets | 28 | €153 | €153 | = | 0.0% |
| Current assets | 29/58 | €15,381 | €10,004 | -€5,376 | -35.0% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €5,997 | €8,006 | +€2,008 | +33.5% |
| Trade receivables | 40 | €5,997 | €8,006 | +€2,008 | +33.5% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €7,961 | €733 | -€7,228 | -90.8% |
| Deferred charges and accrued income | 490/1 | €1,423 | €1,266 | -€157 | -11.0% |
| Total equity and liabilities | 10/49 | €101,448 | €66,648 | -€34,800 | -34.3% |
| Equity | 10/15 | €60,077 | €30,659 | -€29,418 | -49.0% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €57,602 | €57,602 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €55,702 | €55,702 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,525 | -€45,944 | -€29,418 | -178% |
| Amounts payable | 17/49 | €41,371 | €35,989 | -€5,382 | -13.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €40,871 | €35,420 | -€5,451 | -13.3% |
| Current portion of amounts payable after more than one year | 42 | €3,545 | €0 | -€3,545 | -100% |
| Trade debts | 44 | €2,398 | €1,802 | -€597 | -24.9% |
| Suppliers | 440/4 | €2,398 | €1,802 | -€597 | -24.9% |
| Taxes, remuneration and social security | 45 | €4,287 | €3,443 | -€844 | -19.7% |
| Taxes | 450/3 | €2,619 | €1,758 | -€860 | -32.9% |
| Remuneration and social security | 454/9 | €1,668 | €1,684 | +€17 | +1.0% |
| Other amounts payable | 47/48 | €30,641 | €30,176 | -€465 | -1.5% |
| Accrued charges and deferred income | 492/3 | €500 | €569 | +€69 | +13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,553 | €26,382 | +€1,829 | +7.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,376 | +€2,376 | |
| Other operating charges | 640/8 | €2,488 | €924 | -€1,564 | -62.9% |
| Gross operating margin | 9900 | €1,633 | €549 | -€1,084 | -66.4% |
| Operating profit (loss) | 9901 | -€25,407 | -€29,132 | -€3,725 | -14.7% |
| Financial income | 75/76B | €2 | €0 | -€2 | -100% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100% |
| Financial charges | 65/66B | €509 | €286 | -€224 | -43.9% |
| Recurring financial charges | 65 | €509 | €286 | -€224 | -43.9% |
| Profit (loss) for the period before taxes | 9903 | -€25,915 | -€29,418 | -€3,503 | -13.5% |
| Income taxes | 67/77 | €125 | €0 | -€125 | -100% |
| Profit (loss) for the period | 9904 | -€26,040 | -€29,418 | -€3,378 | -13.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,040 | -€29,418 | -€3,378 | -13.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.