BERLES: 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.
BERLES
Largest movements
- Deferred charges and accrued income -€6,478
down €6,478 (-91.8%), from €7,055 to €578
- Tangible fixed assets -€3,425
down €3,425 (-50.3%), from €6,805 to €3,380
of which Furniture and vehicles: -€1,796
- Receivables within one year -€2,737
down €2,737 (-20.4%), from €13,440 to €10,703
of which Trade receivables: -€2,745
- Cash +€1,479
up €1,479 (+181.5%), from €815 to €2,294
mainly Net result for the year (+€16,587) and Deferred charges and accrued income (+€6,478)
- Profit (loss) carried forward +€16,587
up €16,587 (+31.0%), from -€53,508 to -€36,920
- Trade debts -€14,134
down €14,134 (-49.9%), from €28,323 to €14,189
- Other debts -€11,210
down €11,210 (-37.0%), from €30,261 to €19,051
- Short-term financial debts -€2,469
down €2,469 (-100.0%), from €2,469 to €0
- Gross operating margin +€21,517
up €21,517 (+509.5%), from €4,223 to €25,740
- Depreciation -€2,393
down €2,393 (-57.7%), from €4,148 to €1,754
- Financial charges +€1,077
up €1,077 (+23.8%), from €4,532 to €5,610
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 | €28,195 | €17,035 | -€11,160 | -39.6% |
| Fixed assets | 21/28 | €6,885 | €3,460 | -€3,425 | -49.7% |
| Tangible fixed assets | 22/27 | €6,805 | €3,380 | -€3,425 | -50.3% |
| Plant, machinery and equipment | 23 | €5,010 | €3,380 | -€1,629 | -32.5% |
| Furniture and vehicles | 24 | €1,796 | €0 | -€1,796 | -100.0% |
| Financial fixed assets | 28 | €80 | €80 | = | 0.0% |
| Current assets | 29/58 | €21,310 | €13,575 | -€7,735 | -36.3% |
| Amounts receivable within one year | 40/41 | €13,440 | €10,703 | -€2,737 | -20.4% |
| Trade receivables | 40 | €11,300 | €8,555 | -€2,745 | -24.3% |
| Other amounts receivable | 41 | €2,140 | €2,148 | +€8 | +0.4% |
| Cash at bank and in hand | 54/58 | €815 | €2,294 | +€1,479 | +181.5% |
| Deferred charges and accrued income | 490/1 | €7,055 | €578 | -€6,478 | -91.8% |
| Total equity and liabilities | 10/49 | €28,195 | €17,035 | -€11,160 | -39.6% |
| Equity | 10/15 | -€33,048 | -€16,460 | +€16,587 | +50.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,508 | -€36,920 | +€16,587 | +31.0% |
| Amounts payable | 17/49 | €61,243 | €33,496 | -€27,748 | -45.3% |
| Amounts payable within one year | 42/48 | €61,243 | €33,496 | -€27,748 | -45.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €2,469 | €0 | -€2,469 | -100.0% |
| Credit institutions | 430/8 | €2,469 | €0 | -€2,469 | -100.0% |
| Trade debts | 44 | €28,323 | €14,189 | -€14,134 | -49.9% |
| Suppliers | 440/4 | €28,323 | €14,189 | -€14,134 | -49.9% |
| Taxes, remuneration and social security | 45 | €190 | €255 | +€65 | +34.2% |
| Taxes | 450/3 | €190 | €255 | +€65 | +34.2% |
| Other amounts payable | 47/48 | €30,261 | €19,051 | -€11,210 | -37.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €84 | +€84 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,148 | €1,754 | -€2,393 | -57.7% |
| Other operating charges | 640/8 | €1,586 | €1,640 | +€55 | +3.4% |
| Gross operating margin | 9900 | €4,223 | €25,740 | +€21,517 | +509.5% |
| Operating profit (loss) | 9901 | -€1,510 | €22,262 | +€23,772 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -81.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -81.3% |
| Financial charges | 65/66B | €4,532 | €5,610 | +€1,077 | +23.8% |
| Recurring financial charges | 65 | €4,532 | €5,610 | +€1,077 | +23.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,042 | €16,652 | +€22,694 | |
| Income taxes | 67/77 | €228 | €65 | -€163 | -71.5% |
| Profit (loss) for the period | 9904 | -€6,270 | €16,587 | +€22,858 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,270 | €16,587 | +€22,858 |
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 3 October 2026 via checked.be.