Berline: 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.
Berline
Largest movements
- Tangible fixed assets -€10,689
down €10,689 (-22.5%), from €47,605 to €36,916
- Cash +€6,946
up €6,946 (+85.4%), from €8,131 to €15,078
mainly Depreciation (+€17,557) and Net result for the year (+€7,288)
- Debts after one year -€9,333
down €9,333 (-53.8%), from €17,343 to €8,010
- Reserves +€5,788
up €5,788 (+19.0%), from €30,427 to €36,214
- Tax, wage and social debts -€1,099
down €1,099 (-60.4%), from €1,820 to €721
- Gross operating margin +€6,788
up €6,788 (+29.4%), from €23,083 to €29,872
- Taxes +€2,250
up €2,250 (+179.9%), from €1,251 to €3,501
- Financial charges -€306
down €306 (-26.9%), from €1,136 to €830
of which Financial charges: -€306
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 | €67,069 | €63,216 | -€3,853 | -5.7% |
| Fixed assets | 21/28 | €47,605 | €36,916 | -€10,689 | -22.5% |
| Tangible fixed assets | 22/27 | €47,605 | €36,916 | -€10,689 | -22.5% |
| Furniture and vehicles | 24 | €47,605 | €36,916 | -€10,689 | -22.5% |
| Current assets | 29/58 | €19,464 | €26,300 | +€6,836 | +35.1% |
| Amounts receivable within one year | 40/41 | €10,510 | €10,341 | -€169 | -1.6% |
| Trade receivables | 40 | €7,683 | €6,747 | -€935 | -12.2% |
| Other amounts receivable | 41 | €2,827 | €3,593 | +€766 | +27.1% |
| Cash at bank and in hand | 54/58 | €8,131 | €15,078 | +€6,946 | +85.4% |
| Deferred charges and accrued income | 490/1 | €823 | €882 | +€59 | +7.2% |
| Total equity and liabilities | 10/49 | €67,069 | €63,216 | -€3,853 | -5.7% |
| Equity | 10/15 | €36,627 | €42,414 | +€5,788 | +15.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €30,427 | €36,214 | +€5,788 | +19.0% |
| Distributable reserves | 133 | €30,427 | €36,214 | +€5,788 | +19.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €30,442 | €20,802 | -€9,641 | -31.7% |
| Amounts payable after more than one year | 17 | €17,343 | €8,010 | -€9,333 | -53.8% |
| Financial debts | 170/4 | €17,343 | €8,010 | -€9,333 | -53.8% |
| Amounts payable within one year | 42/48 | €13,099 | €12,792 | -€307 | -2.3% |
| Current portion of amounts payable after more than one year | 42 | €9,039 | €9,333 | +€294 | +3.3% |
| Trade debts | 44 | €745 | €636 | -€109 | -14.6% |
| Suppliers | 440/4 | €745 | €636 | -€109 | -14.6% |
| Taxes, remuneration and social security | 45 | €1,820 | €721 | -€1,099 | -60.4% |
| Taxes | 450/3 | €1,820 | €721 | -€1,099 | -60.4% |
| Other amounts payable | 47/48 | €1,495 | €2,102 | +€607 | +40.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,638 | €17,557 | -€81 | -0.5% |
| Other operating charges | 640/8 | €736 | €771 | +€36 | +4.8% |
| Gross operating margin | 9900 | €23,083 | €29,872 | +€6,788 | +29.4% |
| Operating profit (loss) | 9901 | €4,710 | €11,544 | +€6,834 | +145.1% |
| Financial income | 75/76B | €46 | €76 | +€29 | +63.4% |
| Recurring financial income | 75 | €46 | €76 | +€29 | +63.4% |
| Financial charges | 65/66B | €1,136 | €830 | -€306 | -26.9% |
| Recurring financial charges | 65 | €1,136 | €830 | -€306 | -26.9% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €3,620 | €10,789 | +€7,169 | +198.0% |
| Income taxes | 67/77 | €1,251 | €3,501 | +€2,250 | +179.9% |
| Profit (loss) for the period | 9904 | €2,369 | €7,288 | +€4,919 | +207.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,369 | €7,288 | +€4,919 | +207.6% |
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 1 October 2026 via checked.be.