BERRIN: 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.
BERRIN
Largest movements
- Receivables within one year +€39,121
up €39,121 (+93.6%), from €41,815 to €80,936
of which Trade receivables: +€38,138
- Cash +€8,281
up €8,281 (+160.2%), from €5,170 to €13,451
- Trade debts +€74,977
up €74,977 (+3214.7%), from €2,332 to €77,310
- Profit (loss) carried forward -€38,307
down €38,307 (-249.5%), from -€15,352 to -€53,659
- Advances received +€23,219
new in 2025: €23,219
- Other debts -€13,069
down €13,069 (-17.6%), from €74,230 to €61,161
- Gross operating margin +€5,717
up €5,717 (+37.5%), from -€15,252 to -€9,535
- Staff costs +€2,379
up €2,379 (+374.6%), from €635 to €3,014
- Financial charges -€344
down €344 (-78.3%), from €439 to €95
- Other operating charges +€324
up €324 (+126.3%), from €257 to €580
From the 2023 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 | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €64,971 | €110,973 | +€46,002 | +70.8% |
| Fixed assets | 21/28 | €17,986 | €16,586 | -€1,400 | -7.8% |
| Intangible fixed assets | 21 | €750 | €450 | -€300 | -40.0% |
| Tangible fixed assets | 22/27 | €1,500 | €900 | -€600 | -40.0% |
| Plant, machinery and equipment | 23 | €500 | €300 | -€200 | -40.0% |
| Furniture and vehicles | 24 | €1,000 | €600 | -€400 | -40.0% |
| Financial fixed assets | 28 | €15,736 | €15,236 | -€500 | -3.2% |
| Current assets | 29/58 | €46,985 | €94,387 | +€47,402 | +100.9% |
| Amounts receivable within one year | 40/41 | €41,815 | €80,936 | +€39,121 | +93.6% |
| Trade receivables | 40 | €40,440 | €78,578 | +€38,138 | +94.3% |
| Other amounts receivable | 41 | €1,375 | €2,359 | +€983 | +71.5% |
| Cash at bank and in hand | 54/58 | €5,170 | €13,451 | +€8,281 | +160.2% |
| Total equity and liabilities | 10/49 | €64,971 | €110,973 | +€46,002 | +70.8% |
| Equity | 10/15 | -€12,852 | -€51,159 | -€38,307 | -298.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,352 | -€53,659 | -€38,307 | -249.5% |
| Amounts payable | 17/49 | €77,823 | €162,132 | +€84,310 | +108.3% |
| Amounts payable within one year | 42/48 | €77,823 | €162,132 | +€84,310 | +108.3% |
| Trade debts | 44 | €2,332 | €77,310 | +€74,977 | +3214.7% |
| Suppliers | 440/4 | €2,332 | €77,310 | +€74,977 | +3214.7% |
| Advances received on contracts in progress | 46 | - | €23,219 | +€23,219 | |
| Taxes, remuneration and social security | 45 | €1,260 | €442 | -€818 | -64.9% |
| Taxes | 450/3 | €1,260 | - | -€1,260 | |
| Remuneration and social security | 454/9 | - | €442 | +€442 | |
| Other amounts payable | 47/48 | €74,230 | €61,161 | -€13,069 | -17.6% |
| Remuneration, social security and pensions | 62 | €635 | €3,014 | +€2,379 | +374.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €900 | €900 | = | 0.0% |
| Other operating charges | 640/8 | €257 | €580 | +€324 | +126.3% |
| Gross operating margin | 9900 | -€15,252 | -€9,535 | +€5,717 | +37.5% |
| Operating profit (loss) | 9901 | -€17,043 | -€14,029 | +€3,014 | +17.7% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €439 | €95 | -€344 | -78.3% |
| Recurring financial charges | 65 | €439 | €95 | -€344 | -78.3% |
| Profit (loss) for the period before taxes | 9903 | -€17,473 | -€14,124 | +€3,348 | +19.2% |
| Profit (loss) for the period | 9904 | -€17,473 | -€14,124 | +€3,348 | +19.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,473 | -€14,124 | +€3,348 | +19.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.