BEROLYS: 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.
BEROLYS
Largest movements
- Receivables within one year -€10,710
down €10,710 (-7.5%), from €142,435 to €131,725
of which Other amounts receivable: -€12,222
- Profit (loss) carried forward -€7,695
down €7,695 (-34.8%), from -€22,122 to -€29,817
- Other debts -€5,561
down €5,561 (-3.2%), from €174,088 to €168,526
- Gross operating margin +€18,040
up €18,040, from -€15,614 to €2,427
- Financial income -€10,317
down €10,317 (-100.0%), from €10,317 to €0
- Other operating charges -€8,841
down €8,841 (-80.0%), from €11,049 to €2,209
- Financial charges -€752
down €752 (-8.7%), from €8,674 to €7,922
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 | €497,838 | €485,823 | -€12,015 | -2.4% |
| Fixed assets | 21/28 | €241,236 | €243,819 | +€2,583 | +1.1% |
| Tangible fixed assets | 22/27 | €239,486 | €242,069 | +€2,583 | +1.1% |
| Land and buildings | 22 | €227,372 | €227,372 | = | 0.0% |
| Plant, machinery and equipment | 23 | €6,014 | €8,597 | +€2,583 | +42.9% |
| Other tangible fixed assets | 26 | €6,100 | €6,100 | = | 0.0% |
| Financial fixed assets | 28 | €1,750 | €1,750 | = | 0.0% |
| Current assets | 29/58 | €256,602 | €242,003 | -€14,598 | -5.7% |
| Stocks and contracts in progress | 3 | €101,621 | €101,621 | = | 0.0% |
| Stocks | 30/36 | €101,621 | €101,621 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €142,435 | €131,725 | -€10,710 | -7.5% |
| Trade receivables | 40 | €3,921 | €5,433 | +€1,513 | +38.6% |
| Other amounts receivable | 41 | €138,514 | €126,292 | -€12,222 | -8.8% |
| Cash at bank and in hand | 54/58 | €6,798 | €7,580 | +€782 | +11.5% |
| Deferred charges and accrued income | 490/1 | €5,748 | €1,078 | -€4,671 | -81.3% |
| Total equity and liabilities | 10/49 | €497,838 | €485,823 | -€12,015 | -2.4% |
| Equity | 10/15 | €117,927 | €110,232 | -€7,695 | -6.5% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €109,063 | €109,063 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €109,063 | €109,063 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,122 | -€29,817 | -€7,695 | -34.8% |
| Amounts payable | 17/49 | €379,911 | €375,591 | -€4,321 | -1.1% |
| Amounts payable within one year | 42/48 | €363,523 | €359,321 | -€4,201 | -1.2% |
| Financial debts | 43 | €75,000 | €75,000 | = | 0.0% |
| Credit institutions | 430/8 | €75,000 | €75,000 | = | 0.0% |
| Trade debts | 44 | €111,858 | €113,025 | +€1,167 | +1.0% |
| Suppliers | 440/4 | €111,858 | €113,025 | +€1,167 | +1.0% |
| Taxes, remuneration and social security | 45 | €2,577 | €2,770 | +€193 | +7.5% |
| Taxes | 450/3 | €2,577 | €2,770 | +€193 | +7.5% |
| Other amounts payable | 47/48 | €174,088 | €168,526 | -€5,561 | -3.2% |
| Accrued charges and deferred income | 492/3 | €16,389 | €16,269 | -€119 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €11,049 | €2,209 | -€8,841 | -80.0% |
| Gross operating margin | 9900 | -€15,614 | €2,427 | +€18,040 | |
| Operating profit (loss) | 9901 | -€26,663 | €218 | +€26,881 | |
| Financial income | 75/76B | €10,317 | €0 | -€10,317 | -100.0% |
| Recurring financial income | 75 | €10,317 | €0 | -€10,317 | -100.0% |
| Financial charges | 65/66B | €8,674 | €7,922 | -€752 | -8.7% |
| Recurring financial charges | 65 | €8,674 | €7,922 | -€752 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | -€25,020 | -€7,704 | +€17,316 | +69.2% |
| Income taxes | 67/77 | €9 | -€9 | -€18 | |
| Profit (loss) for the period | 9904 | -€25,029 | -€7,695 | +€17,334 | +69.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,029 | -€7,695 | +€17,334 | +69.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.