Berlijn: 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.
Berlijn
Largest movements
- Cash -€98,969
down €98,969 (-51.1%), from €193,618 to €94,649
mainly Debts after one year (-€288,553) and Contributions, distributions and other (-€100,000)
- Receivables after one year +€75,000
new in 2025: €75,000
- Receivables within one year -€48,158
no longer reported in 2025 (was €48,158)
- Debts after one year -€288,553
down €288,553 (-20.0%), from €1.4m to €1.2m
- Current portion of long-term debt +€144,277
new in 2025: €144,277
- Other debts +€82,927
up €82,927 (+4000.5%), from €2,073 to €85,000
- Tax, wage and social debts -€17,267
down €17,267 (-20.4%), from €84,495 to €67,228
- Gross operating margin +€44,323
up €44,323 (+43.0%), from €102,986 to €147,308
- Financial charges +€8,246
up €8,246 (+11931.2%), from €69 to €8,315
- Taxes +€6,939
up €6,939 (+24.3%), from €28,553 to €35,492
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 | €1,687,821 | €1,615,965 | -€71,856 | -4.3% |
| Fixed assets | 21/28 | €1,444,864 | €1,444,864 | = | 0.0% |
| Financial fixed assets | 28 | €1,444,864 | €1,444,864 | = | 0.0% |
| Current assets | 29/58 | €242,956 | €171,100 | -€71,856 | -29.6% |
| Amounts receivable after more than one year | 29 | - | €75,000 | +€75,000 | |
| Other amounts receivable | 291 | - | €75,000 | +€75,000 | |
| Amounts receivable within one year | 40/41 | €48,158 | - | -€48,158 | |
| Trade receivables | 40 | €48,158 | - | -€48,158 | |
| Cash at bank and in hand | 54/58 | €193,618 | €94,649 | -€98,969 | -51.1% |
| Deferred charges and accrued income | 490/1 | €1,180 | €1,452 | +€272 | +23.0% |
| Total equity and liabilities | 10/49 | €1,687,821 | €1,615,965 | -€71,856 | -4.3% |
| Equity | 10/15 | €158,486 | €162,889 | +€4,403 | +2.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €155,000 | €160,000 | +€5,000 | +3.2% |
| Distributable reserves | 133 | €155,000 | €160,000 | +€5,000 | +3.2% |
| Profit (loss) carried forward | 14 | €1,486 | €889 | -€597 | -40.2% |
| Amounts payable | 17/49 | €1,529,334 | €1,453,076 | -€76,259 | -5.0% |
| Amounts payable after more than one year | 17 | €1,442,766 | €1,154,213 | -€288,553 | -20.0% |
| Financial debts | 170/4 | €1,442,766 | €1,154,213 | -€288,553 | -20.0% |
| Amounts payable within one year | 42/48 | €86,568 | €298,863 | +€212,295 | +245.2% |
| Current portion of amounts payable after more than one year | 42 | - | €144,277 | +€144,277 | |
| Trade debts | 44 | - | €2,358 | +€2,358 | |
| Suppliers | 440/4 | - | €2,358 | +€2,358 | |
| Taxes, remuneration and social security | 45 | €84,495 | €67,228 | -€17,267 | -20.4% |
| Taxes | 450/3 | €84,495 | €67,228 | -€17,267 | -20.4% |
| Other amounts payable | 47/48 | €2,073 | €85,000 | +€82,927 | +4000.5% |
| Other operating charges | 640/8 | €118 | €420 | +€302 | +255.9% |
| Gross operating margin | 9900 | €102,986 | €147,308 | +€44,323 | +43.0% |
| Operating profit (loss) | 9901 | €102,868 | €146,888 | +€44,021 | +42.8% |
| Financial income | 75/76B | €189 | €1,322 | +€1,133 | +599.6% |
| Recurring financial income | 75 | €189 | €1,322 | +€1,133 | +599.6% |
| Financial charges | 65/66B | €69 | €8,315 | +€8,246 | +11931.2% |
| Recurring financial charges | 65 | €69 | €8,315 | +€8,246 | +11931.2% |
| Profit (loss) for the period before taxes | 9903 | €102,987 | €139,895 | +€36,908 | +35.8% |
| Income taxes | 67/77 | €28,553 | €35,492 | +€6,939 | +24.3% |
| Profit (loss) for the period | 9904 | €74,434 | €104,403 | +€29,969 | +40.3% |
| Profit (loss) for the period to be appropriated | 9905 | €74,434 | €104,403 | +€29,969 | +40.3% |
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.