BERLIM: 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.
What changed
BERLIM
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€553,935
2024 · €626,728-€72,794
Equity
€3.2m
2024 · €2.6m+€553,935
Cash
€1.8m
2024 · €2.6m-€822,542
Balance sheet total
€6.0m
2024 · €7.0m-€1.1m
Largest movements
Assets
- Cash -€822,542
down €822,542 (-31.8%), from €2.6m to €1.8m
mainly Trade debts (-€933,993) and Debts after one year (-€295,571)
- Tangible fixed assets -€316,754
down €316,754 (-10.6%), from €3.0m to €2.7m
of which Plant, machinery and equipment: -€168,152
- Stocks and contracts +€115,578
up €115,578 (+12.4%), from €930,641 to €1.0m
Equity and liabilities
- Trade debts -€933,993
down €933,993 (-54.1%), from €1.7m to €791,014
- Reserves +€296,296
up €296,296 (+29.7%), from €997,510 to €1.3m
of which Tax-exempt reserves: +€296,296
- Debts after one year -€295,571
down €295,571 (-17.0%), from €1.7m to €1.4m
of which Financial debts: -€295,571
- Other debts -€263,368
down €263,368 (-83.2%), from €316,548 to €53,180
- Profit (loss) carried forward +€257,639
up €257,639 (+18.8%), from €1.4m to €1.6m
Income statement
- Turnover -€948,205
down €948,205 (-4.5%), from €21.3m to €20.4m
- Purchases and services -€625,716
down €625,716 (-3.3%), from €19.0m to €18.3m
- Gross operating margin -€358,060
down €358,060 (-12.7%), from €2.8m to €2.5m
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.
Result 2024
€626,728
Gross operating margin
-€358,060
Staff costs
+€108,413
Depreciation
+€12,448
Other operating charges
+€66,742
Other operating items
+€16,890
Financial income
+€15,680
Financial charges
-€1,326
Taxes
+€66,419
Result 2025
€553,935
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.
From operations
-€392,438
Investment
-€104,175
Financing
-€325,929
Cash 2024
€2.6m
From operations (derived)
-€392,438
Net result for the year
+€553,935
Depreciation
+€414,089
Stocks and contracts
-€115,578
Receivables within one year
+€64,541
Deferred charges and accrued income
-€25,737
Trade debts
-€933,993
Tax, wage and social debts
-€57,227
Other debts
-€263,368
Accrued charges and deferred income
-€29,101
Investment (derived)
-€104,175
Investment in fixed assets (net)
-€104,175
Financing
-€325,929
Debts after one year
-€295,571
Current portion of long-term debt
-€30,357
Cash 2025
€1.8m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,025,215 | €5,969,532 | -€1.1m | -15.0% |
| Formation expenses | 20 | €330 | €0 | -€330 | -100.0% |
| Fixed assets | 21/28 | €3,021,066 | €2,711,482 | -€309,584 | -10.2% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €2,985,240 | €2,668,487 | -€316,754 | -10.6% |
| Land and buildings | 22 | €2,162,082 | €2,005,693 | -€156,389 | -7.2% |
| Plant, machinery and equipment | 23 | €690,767 | €522,615 | -€168,152 | -24.3% |
| Furniture and vehicles | 24 | €132,391 | €140,178 | +€7,787 | +5.9% |
| Financial fixed assets | 28 | €35,826 | €42,996 | +€7,170 | +20.0% |
| Current assets | 29/58 | €4,003,819 | €3,258,050 | -€745,768 | -18.6% |
| Stocks and contracts in progress | 3 | €930,641 | €1,046,219 | +€115,578 | +12.4% |
| Stocks | 30/36 | €930,641 | €1,046,219 | +€115,578 | +12.4% |
| Amounts receivable within one year | 40/41 | €361,047 | €296,505 | -€64,541 | -17.9% |
| Trade receivables | 40 | €236,960 | €211,435 | -€25,525 | -10.8% |
| Other amounts receivable | 41 | €124,087 | €85,071 | -€39,016 | -31.4% |
| Cash at bank and in hand | 54/58 | €2,584,305 | €1,761,763 | -€822,542 | -31.8% |
| Deferred charges and accrued income | 490/1 | €127,826 | €153,563 | +€25,737 | +20.1% |
| Total equity and liabilities | 10/49 | €7,025,215 | €5,969,532 | -€1.1m | -15.0% |
| Equity | 10/15 | €2,614,744 | €3,168,679 | +€553,935 | +21.2% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €997,510 | €1,293,806 | +€296,296 | +29.7% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Legal reserve | 130 | €25,000 | €25,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €256,963 | €553,259 | +€296,296 | +115.3% |
| Distributable reserves | 133 | €715,547 | €715,547 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,367,234 | €1,624,873 | +€257,639 | +18.8% |
| Amounts payable | 17/49 | €4,410,471 | €2,800,854 | -€1.6m | -36.5% |
| Amounts payable after more than one year | 17 | €1,739,247 | €1,443,675 | -€295,571 | -17.0% |
| Financial debts | 170/4 | €1,733,446 | €1,437,875 | -€295,571 | -17.1% |
| Other amounts payable | 178/9 | €5,801 | €5,801 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,619,876 | €1,334,931 | -€1.3m | -49.0% |
| Current portion of amounts payable after more than one year | 42 | €325,929 | €295,571 | -€30,357 | -9.3% |
| Trade debts | 44 | €1,725,007 | €791,014 | -€933,993 | -54.1% |
| Suppliers | 440/4 | €1,725,007 | €791,014 | -€933,993 | -54.1% |
| Taxes, remuneration and social security | 45 | €252,392 | €195,165 | -€57,227 | -22.7% |
| Taxes | 450/3 | €144,184 | €106,857 | -€37,327 | -25.9% |
| Remuneration and social security | 454/9 | €108,208 | €88,308 | -€19,899 | -18.4% |
| Other amounts payable | 47/48 | €316,548 | €53,180 | -€263,368 | -83.2% |
| Accrued charges and deferred income | 492/3 | €51,349 | €22,247 | -€29,101 | -56.7% |
| Turnover | 70 | €21,304,454 | €20,356,249 | -€948,205 | -4.5% |
| Non-recurring operating income | 76A | €300 | €24,283 | +€23,983 | +7994.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €18,957,938 | €18,332,222 | -€625,716 | -3.3% |
| Remuneration, social security and pensions | 62 | €1,114,720 | €1,006,307 | -€108,413 | -9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €426,537 | €414,089 | -€12,448 | -2.9% |
| Other operating charges | 640/8 | €191,190 | €124,448 | -€66,742 | -34.9% |
| Non-recurring operating charges | 66A | €34,900 | €18,010 | -€16,890 | -48.4% |
| Gross operating margin | 9900 | €2,827,663 | €2,469,603 | -€358,060 | -12.7% |
| Operating profit (loss) | 9901 | €1,060,316 | €906,749 | -€153,567 | -14.5% |
| Financial income | 75/76B | €43,567 | €59,247 | +€15,680 | +36.0% |
| Recurring financial income | 75 | €43,567 | €59,247 | +€15,680 | +36.0% |
| Financial charges | 65/66B | €194,451 | €195,776 | +€1,326 | +0.7% |
| Recurring financial charges | 65 | €183,824 | €150,998 | -€32,826 | -17.9% |
| Non-recurring financial charges | 66B | €10,627 | €44,778 | +€34,152 | +321.4% |
| Profit (loss) for the period before taxes | 9903 | €909,432 | €770,220 | -€139,213 | -15.3% |
| Income taxes | 67/77 | €282,704 | €216,285 | -€66,419 | -23.5% |
| Profit (loss) for the period | 9904 | €626,728 | €553,935 | -€72,794 | -11.6% |
| Transfer from tax-exempt reserves | 789 | €235,760 | - | -€235,760 | |
| Transfer to tax-exempt reserves | 689 | €256,963 | €296,296 | +€39,333 | +15.3% |
| Profit (loss) for the period to be appropriated | 9905 | €605,525 | €257,639 | -€347,887 | -57.5% |
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 5 October 2026 via checked.be.