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
- Intangible fixed assets -€8,870
down €8,870 (-32.4%), from €27,374 to €18,504
- Receivables within one year -€2,330
down €2,330 (-94.5%), from €2,467 to €137
- Cash +€694
up €694 (+1802.3%), from €39 to €732
mainly Depreciation (+€9,269) and Other debts (+€2,595)
- Tangible fixed assets -€399
down €399 (-69.8%), from €572 to €173
- Profit (loss) carried forward -€13,960
down €13,960 (-135.2%), from -€10,325 to -€24,285
- Other debts +€2,595
up €2,595 (+6.9%), from €37,574 to €40,169
- Trade debts +€611
up €611 (+301.4%), from €203 to €814
- Gross operating margin -€10,450
down €10,450, from €6,329 to -€4,121
- Depreciation +€1,534
up €1,534 (+19.8%), from €7,735 to €9,269
- Other operating charges +€400
new in 2025: €400
- Financial charges -€96
down €96 (-36.1%), from €266 to €170
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 | €30,452 | €19,698 | -€10,754 | -35.3% |
| Fixed assets | 21/28 | €27,946 | €18,677 | -€9,269 | -33.2% |
| Intangible fixed assets | 21 | €27,374 | €18,504 | -€8,870 | -32.4% |
| Tangible fixed assets | 22/27 | €572 | €173 | -€399 | -69.8% |
| Furniture and vehicles | 24 | €572 | €173 | -€399 | -69.8% |
| Current assets | 29/58 | €2,506 | €1,021 | -€1,485 | -59.2% |
| Amounts receivable within one year | 40/41 | €2,467 | €137 | -€2,330 | -94.5% |
| Other amounts receivable | 41 | €2,467 | €137 | -€2,330 | -94.5% |
| Cash at bank and in hand | 54/58 | €39 | €732 | +€694 | +1802.3% |
| Deferred charges and accrued income | 490/1 | - | €152 | +€152 | |
| Total equity and liabilities | 10/49 | €30,452 | €19,698 | -€10,754 | -35.3% |
| Equity | 10/15 | -€7,325 | -€21,285 | -€13,960 | -190.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,325 | -€24,285 | -€13,960 | -135.2% |
| Amounts payable | 17/49 | €37,777 | €40,983 | +€3,206 | +8.5% |
| Amounts payable within one year | 42/48 | €37,777 | €40,983 | +€3,206 | +8.5% |
| Trade debts | 44 | €203 | €814 | +€611 | +301.4% |
| Suppliers | 440/4 | €203 | €814 | +€611 | +301.4% |
| Other amounts payable | 47/48 | €37,574 | €40,169 | +€2,595 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,735 | €9,269 | +€1,534 | +19.8% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €6,329 | -€4,121 | -€10,450 | |
| Operating profit (loss) | 9901 | -€1,406 | -€13,790 | -€12,384 | -880.7% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €266 | €170 | -€96 | -36.1% |
| Recurring financial charges | 65 | €266 | €170 | -€96 | -36.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,672 | -€13,960 | -€12,288 | -734.9% |
| Profit (loss) for the period | 9904 | -€1,672 | -€13,960 | -€12,288 | -734.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,672 | -€13,960 | -€12,288 | -734.9% |
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 7 October 2026 via checked.be.