BEROLL: 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.
BEROLL
Largest movements
- Cash +€7,181
up €7,181 (+30.8%), from €23,279 to €30,461
mainly Net result for the year (+€4,079) and Tax, wage and social debts (+€3,552)
- Receivables within one year -€935
down €935 (-9.4%), from €9,982 to €9,047
of which Other amounts receivable: -€1,630
- Tax, wage and social debts +€3,552
up €3,552 (+349.3%), from €1,017 to €4,570
- Profit (loss) carried forward +€3,246
up €3,246 (+24.6%), from €13,191 to €16,438
- Depreciation -€453
down €453 (-13.0%), from €3,491 to €3,038
- Gross operating margin -€179
down €179 (-1.7%), from €10,312 to €10,133
- Taxes +€155
up €155 (+6.5%), from €2,394 to €2,549
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 | €37,855 | €44,297 | +€6,442 | +17.0% |
| Fixed assets | 21/28 | €4,434 | €4,617 | +€183 | +4.1% |
| Tangible fixed assets | 22/27 | €4,395 | €4,578 | +€183 | +4.2% |
| Furniture and vehicles | 24 | €4,395 | €4,578 | +€183 | +4.2% |
| Financial fixed assets | 28 | €39 | €39 | = | 0.0% |
| Current assets | 29/58 | €33,421 | €39,680 | +€6,259 | +18.7% |
| Amounts receivable within one year | 40/41 | €9,982 | €9,047 | -€935 | -9.4% |
| Trade receivables | 40 | €8,228 | €8,923 | +€695 | +8.4% |
| Other amounts receivable | 41 | €1,754 | €124 | -€1,630 | -92.9% |
| Cash at bank and in hand | 54/58 | €23,279 | €30,461 | +€7,181 | +30.8% |
| Deferred charges and accrued income | 490/1 | €159 | €172 | +€13 | +8.2% |
| Total equity and liabilities | 10/49 | €37,855 | €44,297 | +€6,442 | +17.0% |
| Equity | 10/15 | €27,451 | €30,698 | +€3,246 | +11.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,191 | €16,438 | +€3,246 | +24.6% |
| Amounts payable | 17/49 | €10,403 | €13,599 | +€3,196 | +30.7% |
| Amounts payable within one year | 42/48 | €10,403 | €13,599 | +€3,196 | +30.7% |
| Trade debts | 44 | €186 | €190 | +€4 | +1.9% |
| Suppliers | 440/4 | €186 | €190 | +€4 | +1.9% |
| Taxes, remuneration and social security | 45 | €1,017 | €4,570 | +€3,552 | +349.3% |
| Taxes | 450/3 | €1,017 | €4,570 | +€3,552 | +349.3% |
| Other amounts payable | 47/48 | €9,200 | €8,840 | -€360 | -3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,491 | €3,038 | -€453 | -13.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €10,312 | €10,133 | -€179 | -1.7% |
| Operating profit (loss) | 9901 | €6,434 | €6,695 | +€261 | +4.1% |
| Financial charges | 65/66B | €72 | €66 | -€6 | -8.3% |
| Recurring financial charges | 65 | €72 | €66 | -€6 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | €6,362 | €6,629 | +€267 | +4.2% |
| Income taxes | 67/77 | €2,394 | €2,549 | +€155 | +6.5% |
| Profit (loss) for the period | 9904 | €3,967 | €4,079 | +€112 | +2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,967 | €4,079 | +€112 | +2.8% |
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 6 October 2026 via checked.be.