BERLYNN: 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.
BERLYNN
Largest movements
- Receivables within one year +€9,356
new in 2025: €9,356
of which Other amounts receivable: +€5,000
- Cash -€9,237
down €9,237 (-64.8%), from €14,260 to €5,023
- Deferred charges and accrued income +€4,831
new in 2025: €4,831
- Reserves +€163,590
up €163,590 (+625.0%), from €26,176 to €189,766
- Debts -€158,565
down €158,565 (-55.4%), from €286,084 to €127,519
of which Debts after one year: -€231,980
- Financial income +€70,000
new in 2025: €70,000
- Gross operating margin -€49,205
down €49,205, from €41,629 to -€7,577
- Taxes -€9,184
down €9,184 (-100.0%), from €9,184 to €0
- Depreciation -€1,825
no longer reported in 2025 (was €1,825)
- Other operating charges +€1,583
new in 2025: €1,583
From the 2019 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2019 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €314,260 | €319,285 | +€5,025 | +1.6% |
| Fixed assets | 21/28 | €300,000 | €300,075 | +€75 | 0.0% |
| Financial fixed assets | 28 | €300,000 | €300,075 | +€75 | 0.0% |
| Current assets | 29/58 | €14,260 | €19,210 | +€4,950 | +34.7% |
| Amounts receivable within one year | 40/41 | - | €9,356 | +€9,356 | |
| Trade receivables | 40 | - | €4,356 | +€4,356 | |
| Other amounts receivable | 41 | - | €5,000 | +€5,000 | |
| Cash at bank and in hand | 54/58 | €14,260 | €5,023 | -€9,237 | -64.8% |
| Deferred charges and accrued income | 490/1 | - | €4,831 | +€4,831 | |
| Total equity and liabilities | 10/49 | €314,260 | €319,285 | +€5,025 | +1.6% |
| Equity | 10/15 | €28,176 | €191,766 | +€163,590 | +580.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €26,176 | €189,766 | +€163,590 | +625.0% |
| Distributable reserves | 133 | - | €189,766 | +€189,766 | |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €286,084 | €127,519 | -€158,565 | -55.4% |
| Amounts payable after more than one year | 17 | €231,980 | - | -€231,980 | |
| Amounts payable within one year | 42/48 | €52,636 | €127,519 | +€74,883 | +142.3% |
| Trade debts | 44 | €478 | €1,786 | +€1,308 | +273.6% |
| Suppliers | 440/4 | - | €1,786 | +€1,786 | |
| Taxes, remuneration and social security | 45 | - | €1,040 | +€1,040 | |
| Taxes | 450/3 | - | €1,040 | +€1,040 | |
| Other amounts payable | 47/48 | - | €124,693 | +€124,693 | |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,825 | - | -€1,825 | |
| Other operating charges | 640/8 | - | €1,583 | +€1,583 | |
| Gross operating margin | 9900 | €41,629 | -€7,577 | -€49,205 | |
| Operating profit (loss) | 9901 | €39,456 | -€9,160 | -€48,615 | |
| Financial income | 75/76B | - | €70,000 | +€70,000 | |
| Recurring financial income | 75 | - | €70,000 | +€70,000 | |
| Financial charges | 65/66B | - | €113 | +€113 | |
| Recurring financial charges | 65 | €4,096 | €113 | -€3,983 | -97.3% |
| Profit (loss) for the period before taxes | 9903 | €35,360 | €60,728 | +€25,368 | +71.7% |
| Income taxes | 67/77 | €9,184 | €0 | -€9,184 | -100.0% |
| Profit (loss) for the period | 9904 | €26,176 | €60,728 | +€34,552 | +132.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,176 | €60,728 | +€34,552 | +132.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2019 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.