BERLIERE MANAGEMENT: 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.
BERLIERE MANAGEMENT
Largest movements
- Financial fixed assets +€240,000
new in 2025: €240,000
- Receivables within one year +€116,465
new in 2025: €116,465
- Cash +€17,022
up €17,022 (+558.1%), from €3,050 to €20,072
mainly Debts after one year (+€205,449) and Net result for the year (+€80,093)
- Tangible fixed assets +€6,946
new in 2025: €6,946
of which Furniture and vehicles: +€5,625
- Debts after one year +€205,449
new in 2025: €205,449
- Profit (loss) carried forward +€79,260
up €79,260, from -€2,524 to €76,736
- Tax, wage and social debts +€47,911
new in 2025: €47,911
of which Taxes: +€45,428
- Current portion of long-term debt +€30,812
new in 2025: €30,812
- Other debts +€12,277
up €12,277 (+24553.6%), from €50 to €12,327
- Gross operating margin +€114,262
up €114,262, from -€2,202 to €112,059
- Taxes +€19,580
new in 2025: €19,580
- Financial charges +€8,695
new in 2025: €8,695
- Depreciation +€3,462
new in 2025: €3,462
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 | €3,050 | €383,482 | +€380,432 | +12473.2% |
| Fixed assets | 21/28 | - | €246,946 | +€246,946 | |
| Tangible fixed assets | 22/27 | - | €6,946 | +€6,946 | |
| Plant, machinery and equipment | 23 | - | €1,321 | +€1,321 | |
| Furniture and vehicles | 24 | - | €5,625 | +€5,625 | |
| Financial fixed assets | 28 | - | €240,000 | +€240,000 | |
| Current assets | 29/58 | €3,050 | €136,537 | +€133,487 | +4376.6% |
| Amounts receivable within one year | 40/41 | - | €116,465 | +€116,465 | |
| Trade receivables | 40 | - | €116,465 | +€116,465 | |
| Cash at bank and in hand | 54/58 | €3,050 | €20,072 | +€17,022 | +558.1% |
| Total equity and liabilities | 10/49 | €3,050 | €383,482 | +€380,432 | +12473.2% |
| Equity | 10/15 | €476 | €79,736 | +€79,260 | +16652.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,524 | €76,736 | +€79,260 | |
| Amounts payable | 17/49 | €2,574 | €303,747 | +€301,173 | +11700.4% |
| Amounts payable after more than one year | 17 | - | €205,449 | +€205,449 | |
| Financial debts | 170/4 | - | €205,449 | +€205,449 | |
| Amounts payable within one year | 42/48 | €2,574 | €91,312 | +€88,738 | +3447.4% |
| Current portion of amounts payable after more than one year | 42 | - | €30,812 | +€30,812 | |
| Trade debts | 44 | €2,524 | €263 | -€2,261 | -89.6% |
| Suppliers | 440/4 | €2,524 | €263 | -€2,261 | -89.6% |
| Taxes, remuneration and social security | 45 | - | €47,911 | +€47,911 | |
| Taxes | 450/3 | - | €45,428 | +€45,428 | |
| Remuneration and social security | 454/9 | - | €2,483 | +€2,483 | |
| Other amounts payable | 47/48 | €50 | €12,327 | +€12,277 | +24553.6% |
| Accrued charges and deferred income | 492/3 | - | €6,986 | +€6,986 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,462 | +€3,462 | |
| Other operating charges | 640/8 | €322 | €230 | -€92 | -28.6% |
| Gross operating margin | 9900 | -€2,202 | €112,059 | +€114,262 | |
| Operating profit (loss) | 9901 | -€2,524 | €108,367 | +€110,891 | |
| Financial charges | 65/66B | - | €8,695 | +€8,695 | |
| Recurring financial charges | 65 | - | €8,695 | +€8,695 | |
| Profit (loss) for the period before taxes | 9903 | -€2,524 | €99,672 | +€102,196 | |
| Income taxes | 67/77 | - | €19,580 | +€19,580 | |
| Profit (loss) for the period | 9904 | -€2,524 | €80,093 | +€82,617 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,524 | €80,093 | +€82,617 |
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.