BERLIN: 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.
BERLIN
Largest movements
- Cash +€28,748
up €28,748 (+22.8%), from €126,086 to €154,833
mainly Net result for the year (+€36,995) and Trade debts (+€22,651)
- Tangible fixed assets -€13,378
down €13,378 (-61.6%), from €21,730 to €8,352
of which Plant, machinery and equipment: -€10,932
- Financial fixed assets +€6,750
up €6,750 (+234.8%), from €2,875 to €9,625
- Receivables within one year -€3,224
down €3,224 (-2.4%), from €133,711 to €130,488
of which Other amounts receivable: -€14,890
- Profit (loss) carried forward +€36,995
up €36,995 (+22.0%), from €168,031 to €205,026
- Tax, wage and social debts -€28,564
down €28,564 (-62.5%), from €45,684 to €17,120
of which Remuneration and social security: -€45,684
- Trade debts +€22,651
up €22,651 (+47.8%), from €47,417 to €70,067
- Debts after one year -€9,000
down €9,000 (-50.0%), from €18,000 to €9,000
- Gross operating margin -€169,740
down €169,740 (-29.9%), from €568,633 to €398,893
- Staff costs -€136,365
down €136,365 (-29.6%), from €461,078 to €324,713
- Taxes +€40,090
up €40,090, from -€23,005 to €17,085
- Other operating charges -€21,925
down €21,925 (-79.1%), from €27,706 to €5,781
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 | €288,319 | €310,214 | +€21,894 | +7.6% |
| Fixed assets | 21/28 | €24,605 | €17,977 | -€6,628 | -26.9% |
| Tangible fixed assets | 22/27 | €21,730 | €8,352 | -€13,378 | -61.6% |
| Plant, machinery and equipment | 23 | €16,203 | €5,271 | -€10,932 | -67.5% |
| Furniture and vehicles | 24 | €5,527 | €3,081 | -€2,446 | -44.3% |
| Financial fixed assets | 28 | €2,875 | €9,625 | +€6,750 | +234.8% |
| Current assets | 29/58 | €263,714 | €292,236 | +€28,522 | +10.8% |
| Amounts receivable within one year | 40/41 | €133,711 | €130,488 | -€3,224 | -2.4% |
| Trade receivables | 40 | €25,249 | €36,916 | +€11,666 | +46.2% |
| Other amounts receivable | 41 | €108,462 | €93,572 | -€14,890 | -13.7% |
| Cash at bank and in hand | 54/58 | €126,086 | €154,833 | +€28,748 | +22.8% |
| Deferred charges and accrued income | 490/1 | €3,918 | €6,916 | +€2,998 | +76.5% |
| Total equity and liabilities | 10/49 | €288,319 | €310,214 | +€21,894 | +7.6% |
| Equity | 10/15 | €168,031 | €205,026 | +€36,995 | +22.0% |
| Profit (loss) carried forward | 14 | €168,031 | €205,026 | +€36,995 | +22.0% |
| Amounts payable | 17/49 | €120,288 | €105,187 | -€15,101 | -12.6% |
| Amounts payable after more than one year | 17 | €18,000 | €9,000 | -€9,000 | -50.0% |
| Financial debts | 170/4 | €18,000 | €9,000 | -€9,000 | -50.0% |
| Amounts payable within one year | 42/48 | €102,100 | €96,187 | -€5,913 | -5.8% |
| Current portion of amounts payable after more than one year | 42 | €9,000 | €9,000 | = | 0.0% |
| Trade debts | 44 | €47,417 | €70,067 | +€22,651 | +47.8% |
| Suppliers | 440/4 | €47,417 | €70,067 | +€22,651 | +47.8% |
| Taxes, remuneration and social security | 45 | €45,684 | €17,120 | -€28,564 | -62.5% |
| Taxes | 450/3 | - | €17,120 | +€17,120 | |
| Remuneration and social security | 454/9 | €45,684 | - | -€45,684 | |
| Accrued charges and deferred income | 492/3 | €188 | - | -€188 | |
| Non-recurring operating income | 76A | €3,741 | - | -€3,741 | |
| Remuneration, social security and pensions | 62 | €461,078 | €324,713 | -€136,365 | -29.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,869 | €13,378 | -€4,491 | -25.1% |
| Other operating charges | 640/8 | €27,706 | €5,781 | -€21,925 | -79.1% |
| Non-recurring operating charges | 66A | €364 | - | -€364 | |
| Gross operating margin | 9900 | €568,633 | €398,893 | -€169,740 | -29.9% |
| Operating profit (loss) | 9901 | €61,617 | €55,022 | -€6,595 | -10.7% |
| Financial income | 75/76B | €28 | €66 | +€38 | +134.9% |
| Recurring financial income | 75 | €28 | €66 | +€38 | +134.9% |
| Financial charges | 65/66B | €1,536 | €1,008 | -€528 | -34.4% |
| Recurring financial charges | 65 | €1,536 | €1,008 | -€528 | -34.4% |
| Profit (loss) for the period before taxes | 9903 | €60,109 | €54,079 | -€6,029 | -10.0% |
| Income taxes | 67/77 | -€23,005 | €17,085 | +€40,090 | |
| Profit (loss) for the period | 9904 | €83,114 | €36,995 | -€46,119 | -55.5% |
| Profit (loss) for the period to be appropriated | 9905 | €83,114 | €36,995 | -€46,119 | -55.5% |
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 6 October 2026 via checked.be.