BERLONY: 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.
BERLONY
Largest movements
- Cash +€66,235
up €66,235 (+529.1%), from €12,518 to €78,753
mainly Receivables within one year (+€50,912) and Current investments (+€25,000)
- Receivables within one year -€50,912
down €50,912 (-91.5%), from €55,632 to €4,720
of which Trade receivables: -€55,000
- Current investments -€25,000
down €25,000 (-3.2%), from €775,000 to €750,000
- Reserves -€23,909
down €23,909 (-3.5%), from €685,697 to €661,788
- Gross operating margin -€39,325
down €39,325, from €21,521 to -€17,803
- Taxes -€5,301
down €5,301 (-100.0%), from €5,301 to €0
- Depreciation -€5,049
down €5,049 (-70.2%), from €7,191 to €2,142
- Financial charges +€4,020
up €4,020 (+31.1%), from €12,947 to €16,967
- Financial income -€836
down €836 (-5.0%), from €16,570 to €15,734
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 | €981,639 | €974,060 | -€7,579 | -0.8% |
| Fixed assets | 21/28 | €138,489 | €140,587 | +€2,098 | +1.5% |
| Tangible fixed assets | 22/27 | €98,489 | €100,587 | +€2,098 | +2.1% |
| Land and buildings | 22 | €91,605 | €90,986 | -€619 | -0.7% |
| Plant, machinery and equipment | 23 | - | €4,117 | +€4,117 | |
| Other tangible fixed assets | 26 | €6,883 | €5,483 | -€1,400 | -20.3% |
| Financial fixed assets | 28 | €40,000 | €40,000 | = | 0.0% |
| Current assets | 29/58 | €843,150 | €833,473 | -€9,677 | -1.1% |
| Amounts receivable within one year | 40/41 | €55,632 | €4,720 | -€50,912 | -91.5% |
| Trade receivables | 40 | €55,000 | €0 | -€55,000 | -100.0% |
| Other amounts receivable | 41 | €632 | €4,720 | +€4,088 | +646.6% |
| Current investments | 50/53 | €775,000 | €750,000 | -€25,000 | -3.2% |
| Cash at bank and in hand | 54/58 | €12,518 | €78,753 | +€66,235 | +529.1% |
| Total equity and liabilities | 10/49 | €981,639 | €974,060 | -€7,579 | -0.8% |
| Equity | 10/15 | €723,697 | €699,788 | -€23,909 | -3.3% |
| Contributions | 10/11 | €38,000 | €38,000 | = | 0.0% |
| Reserves | 13 | €685,697 | €661,788 | -€23,909 | -3.5% |
| Distributable reserves | 133 | €685,697 | €661,788 | -€23,909 | -3.5% |
| Amounts payable | 17/49 | €257,942 | €274,272 | +€16,330 | +6.3% |
| Amounts payable within one year | 42/48 | €238,468 | €251,784 | +€13,316 | +5.6% |
| Trade debts | 44 | €4,393 | €3,565 | -€828 | -18.8% |
| Suppliers | 440/4 | €4,393 | €3,565 | -€828 | -18.8% |
| Taxes, remuneration and social security | 45 | €7,388 | €11,740 | +€4,352 | +58.9% |
| Taxes | 450/3 | €7,388 | €11,740 | +€4,352 | +58.9% |
| Other amounts payable | 47/48 | €226,687 | €236,479 | +€9,792 | +4.3% |
| Accrued charges and deferred income | 492/3 | €19,474 | €22,488 | +€3,014 | +15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,191 | €2,142 | -€5,049 | -70.2% |
| Other operating charges | 640/8 | €3,025 | €2,730 | -€295 | -9.7% |
| Gross operating margin | 9900 | €21,521 | -€17,803 | -€39,325 | |
| Operating profit (loss) | 9901 | €11,305 | -€22,675 | -€33,981 | |
| Financial income | 75/76B | €16,570 | €15,734 | -€836 | -5.0% |
| Recurring financial income | 75 | €16,570 | €15,734 | -€836 | -5.0% |
| Financial charges | 65/66B | €12,947 | €16,967 | +€4,020 | +31.1% |
| Recurring financial charges | 65 | €12,947 | €16,967 | +€4,020 | +31.1% |
| Profit (loss) for the period before taxes | 9903 | €14,928 | -€23,909 | -€38,837 | |
| Income taxes | 67/77 | €5,301 | €0 | -€5,301 | -100.0% |
| Profit (loss) for the period | 9904 | €9,627 | -€23,909 | -€33,535 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,627 | -€23,909 | -€33,535 |
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 5 October 2026 via checked.be.