BERLIN FABRIK: 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.
BERLIN FABRIK
Largest movements
- Stocks and contracts -€7,128
down €7,128 (-41.1%), from €17,361 to €10,232
- Tangible fixed assets -€6,860
down €6,860 (-42.4%), from €16,160 to €9,300
of which Furniture and vehicles: -€5,997
- Deferred charges and accrued income -€2,977
down €2,977 (-81.8%), from €3,641 to €664
- Receivables within one year +€1,521
new in 2025: €1,521
- Profit (loss) carried forward -€36,693
down €36,693 (-54.5%), from -€67,287 to -€103,981
- Tax, wage and social debts +€23,581
up €23,581 (+52.7%), from €44,768 to €68,349
of which Remuneration and social security: +€26,721
- Other debts +€11,694
up €11,694 (+60.8%), from €19,219 to €30,913
- Trade debts -€9,826
down €9,826 (-29.4%), from €33,424 to €23,598
- Current portion of long-term debt -€7,590
no longer reported in 2025 (was €7,590)
- Gross operating margin -€57,135
down €57,135 (-23.1%), from €247,356 to €190,220
- Staff costs -€52,431
down €52,431 (-20.9%), from €250,783 to €198,353
- Other operating charges +€9,684
up €9,684 (+991%), from €977 to €10,661
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.
Derived cash bridge
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 | €58,174 | €42,441 | -€15,733 | -27.0% |
| Fixed assets | 21/28 | €28,621 | €21,761 | -€6,860 | -24.0% |
| Tangible fixed assets | 22/27 | €16,160 | €9,300 | -€6,860 | -42.4% |
| Furniture and vehicles | 24 | €11,661 | €5,664 | -€5,997 | -51.4% |
| Other tangible fixed assets | 26 | €4,499 | €3,636 | -€862 | -19.2% |
| Financial fixed assets | 28 | €12,461 | €12,461 | = | 0.0% |
| Current assets | 29/58 | €29,553 | €20,680 | -€8,873 | -30.0% |
| Stocks and contracts in progress | 3 | €17,361 | €10,232 | -€7,128 | -41.1% |
| Stocks | 30/36 | €17,361 | €10,232 | -€7,128 | -41.1% |
| Amounts receivable within one year | 40/41 | - | €1,521 | +€1,521 | |
| Trade receivables | 40 | - | €1,521 | +€1,521 | |
| Cash at bank and in hand | 54/58 | €8,551 | €8,263 | -€289 | -3.4% |
| Deferred charges and accrued income | 490/1 | €3,641 | €664 | -€2,977 | -81.8% |
| Total equity and liabilities | 10/49 | €58,174 | €42,441 | -€15,733 | -27.0% |
| Equity | 10/15 | -€46,827 | -€83,521 | -€36,693 | -78.4% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€67,287 | -€103,981 | -€36,693 | -54.5% |
| Amounts payable | 17/49 | €105,002 | €125,962 | +€20,960 | +20.0% |
| Amounts payable within one year | 42/48 | €105,002 | €122,860 | +€17,858 | +17.0% |
| Current portion of amounts payable after more than one year | 42 | €7,590 | - | -€7,590 | |
| Trade debts | 44 | €33,424 | €23,598 | -€9,826 | -29.4% |
| Suppliers | 440/4 | €33,424 | €23,598 | -€9,826 | -29.4% |
| Taxes, remuneration and social security | 45 | €44,768 | €68,349 | +€23,581 | +52.7% |
| Taxes | 450/3 | €13,315 | €10,175 | -€3,140 | -23.6% |
| Remuneration and social security | 454/9 | €31,454 | €58,175 | +€26,721 | +85.0% |
| Other amounts payable | 47/48 | €19,219 | €30,913 | +€11,694 | +60.8% |
| Accrued charges and deferred income | 492/3 | - | €3,102 | +€3,102 | |
| Remuneration, social security and pensions | 62 | €250,783 | €198,353 | -€52,431 | -20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,032 | €8,146 | +€114 | +1.4% |
| Other operating charges | 640/8 | €977 | €10,661 | +€9,684 | +991% |
| Gross operating margin | 9900 | €247,356 | €190,220 | -€57,135 | -23.1% |
| Operating profit (loss) | 9901 | -€12,436 | -€26,939 | -€14,503 | -117% |
| Financial income | 75/76B | €211 | €281 | +€69 | +32.8% |
| Recurring financial income | 75 | €211 | €281 | +€69 | +32.8% |
| Financial charges | 65/66B | €9,460 | €9,885 | +€425 | +4.5% |
| Recurring financial charges | 65 | €9,460 | €9,885 | +€425 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | -€21,685 | -€36,543 | -€14,859 | -68.5% |
| Income taxes | 67/77 | €150 | €150 | -€0 | -0.2% |
| Profit (loss) for the period | 9904 | -€21,835 | -€36,693 | -€14,859 | -68.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,835 | -€36,693 | -€14,859 | -68.1% |
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 25 October 2026 via checked.be.