BERLINDA: 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.
BERLINDA
Largest movements
- Tangible fixed assets -€11,255
down €11,255 (-5.2%), from €217,416 to €206,161
of which Land and buildings: -€5,820
- Cash -€7,444
down €7,444 (-66.8%), from €11,148 to €3,704
mainly Net result for the year (-€25,232) and Tax, wage and social debts (-€4,660)
- Profit (loss) carried forward -€25,232
down €25,232 (-20.7%), from -€121,786 to -€147,018
- Other debts +€11,313
up €11,313 (+8.0%), from €141,538 to €152,851
- Tax, wage and social debts -€4,660
down €4,660 (-43.8%), from €10,636 to €5,975
of which Taxes: -€3,176
- Gross operating margin -€13,508
down €13,508 (-37.2%), from €36,279 to €22,771
- Depreciation +€5,820
up €5,820 (+107%), from €5,435 to €11,255
- Staff costs +€2,994
up €2,994 (+11.0%), from €27,247 to €30,241
- Other operating charges +€1,477
up €1,477 (+30.5%), from €4,849 to €6,327
- Financial charges -€620
down €620 (-77.5%), from €800 to €180
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 | €324,972 | €303,117 | -€21,854 | -6.7% |
| Fixed assets | 21/28 | €217,916 | €206,661 | -€11,255 | -5.2% |
| Tangible fixed assets | 22/27 | €217,416 | €206,161 | -€11,255 | -5.2% |
| Land and buildings | 22 | €198,251 | €192,431 | -€5,820 | -2.9% |
| Plant, machinery and equipment | 23 | €7,708 | €7,609 | -€99 | -1.3% |
| Furniture and vehicles | 24 | €11,457 | €6,121 | -€5,336 | -46.6% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €107,055 | €96,456 | -€10,599 | -9.9% |
| Stocks and contracts in progress | 3 | €77,000 | €77,000 | = | 0.0% |
| Stocks | 30/36 | €77,000 | €77,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €18,907 | €15,752 | -€3,155 | -16.7% |
| Trade receivables | 40 | €1,874 | - | -€1,874 | |
| Other amounts receivable | 41 | €17,033 | €15,752 | -€1,281 | -7.5% |
| Cash at bank and in hand | 54/58 | €11,148 | €3,704 | -€7,444 | -66.8% |
| Total equity and liabilities | 10/49 | €324,972 | €303,117 | -€21,854 | -6.7% |
| Equity | 10/15 | €113,583 | €88,351 | -€25,232 | -22.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €216,777 | €216,777 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €214,917 | €214,917 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€121,786 | -€147,018 | -€25,232 | -20.7% |
| Amounts payable | 17/49 | €211,388 | €214,766 | +€3,378 | +1.6% |
| Amounts payable after more than one year | 17 | €9,172 | €7,222 | -€1,950 | -21.3% |
| Financial debts | 170/4 | €9,172 | €7,222 | -€1,950 | -21.3% |
| Amounts payable within one year | 42/48 | €202,216 | €207,544 | +€5,328 | +2.6% |
| Trade debts | 44 | €50,042 | €48,718 | -€1,324 | -2.6% |
| Suppliers | 440/4 | €50,042 | €48,718 | -€1,324 | -2.6% |
| Taxes, remuneration and social security | 45 | €10,636 | €5,975 | -€4,660 | -43.8% |
| Taxes | 450/3 | €5,028 | €1,852 | -€3,176 | -63.2% |
| Remuneration and social security | 454/9 | €5,608 | €4,124 | -€1,484 | -26.5% |
| Other amounts payable | 47/48 | €141,538 | €152,851 | +€11,313 | +8.0% |
| Remuneration, social security and pensions | 62 | €27,247 | €30,241 | +€2,994 | +11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,435 | €11,255 | +€5,820 | +107% |
| Other operating charges | 640/8 | €4,849 | €6,327 | +€1,477 | +30.5% |
| Gross operating margin | 9900 | €36,279 | €22,771 | -€13,508 | -37.2% |
| Operating profit (loss) | 9901 | -€1,253 | -€25,052 | -€23,799 | -1,899% |
| Financial charges | 65/66B | €800 | €180 | -€620 | -77.5% |
| Recurring financial charges | 65 | €800 | €180 | -€620 | -77.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,053 | -€25,232 | -€23,179 | -1,129% |
| Profit (loss) for the period | 9904 | -€2,053 | -€25,232 | -€23,179 | -1,129% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,053 | -€25,232 | -€23,179 | -1,129% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.