BERLIS: 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.
BERLIS
Largest movements
- Cash -€6,775
down €6,775 (-85.4%), from €7,934 to €1,159
mainly Net result for the year (-€4,799) and Other debts (-€4,672)
- Receivables within one year -€2,697
down €2,697 (-43.3%), from €6,224 to €3,527
of which Other amounts receivable: -€3,324
- Profit (loss) carried forward -€4,799
down €4,799 (-48.0%), from -€10,001 to -€14,800
- Other debts -€4,672
down €4,672 (-22.1%), from €21,159 to €16,486
- Turnover -€17,481
down €17,481 (-51.5%), from €33,959 to €16,477
- Purchases and services -€9,289
down €9,289 (-32.4%), from €28,630 to €19,341
- Gross operating margin -€8,192
down €8,192, from €5,329 to -€2,864
- Depreciation -€3,610
no longer reported in 2025 (was €3,610)
- Taxes +€1,886
new in 2025: €1,886
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 | €14,158 | €4,686 | -€9,472 | -66.9% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €0 | - | = | |
| Intangible fixed assets | 21 | €0 | - | = | |
| Current assets | 29/58 | €14,158 | €4,686 | -€9,472 | -66.9% |
| Amounts receivable within one year | 40/41 | €6,224 | €3,527 | -€2,697 | -43.3% |
| Trade receivables | 40 | €2,900 | €3,527 | +€627 | +21.6% |
| Other amounts receivable | 41 | €3,324 | - | -€3,324 | |
| Cash at bank and in hand | 54/58 | €7,934 | €1,159 | -€6,775 | -85.4% |
| Total equity and liabilities | 10/49 | €14,158 | €4,686 | -€9,472 | -66.9% |
| Equity | 10/15 | -€7,001 | -€11,800 | -€4,799 | -68.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,001 | -€14,800 | -€4,799 | -48.0% |
| Amounts payable | 17/49 | €21,159 | €16,486 | -€4,672 | -22.1% |
| Amounts payable within one year | 42/48 | €21,159 | €16,486 | -€4,672 | -22.1% |
| Other amounts payable | 47/48 | €21,159 | €16,486 | -€4,672 | -22.1% |
| Turnover | 70 | €33,959 | €16,477 | -€17,481 | -51.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €28,630 | €19,341 | -€9,289 | -32.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,610 | - | -€3,610 | |
| Gross operating margin | 9900 | €5,329 | -€2,864 | -€8,192 | |
| Operating profit (loss) | 9901 | €1,718 | -€2,864 | -€4,582 | |
| Financial charges | 65/66B | €65 | €50 | -€15 | -23.3% |
| Recurring financial charges | 65 | €65 | €50 | -€15 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | €1,654 | -€2,913 | -€4,567 | |
| Income taxes | 67/77 | - | €1,886 | +€1,886 | |
| Profit (loss) for the period | 9904 | €1,654 | -€4,799 | -€6,453 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,654 | -€4,799 | -€6,453 |
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 16 October 2026 via checked.be.