BERYL: 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.
BERYL
Largest movements
- Cash +€69,763
up €69,763 (+256.5%), from €27,199 to €96,962
mainly Net result for the year (+€83,502) and Depreciation (+€32,066)
- Tangible fixed assets +€39,868
up €39,868 (+20.6%), from €193,943 to €233,811
of which Land and buildings: +€52,847
- Stocks and contracts +€28,970
up €28,970 (+11.6%), from €249,940 to €278,910
- Deferred charges and accrued income -€8,826
down €8,826 (-69.6%), from €12,672 to €3,846
- Profit (loss) carried forward +€83,503
up €83,503 (+42.6%), from €195,898 to €279,401
- Current portion of long-term debt +€22,287
up €22,287 (+33.9%), from €65,674 to €87,961
- Trade debts +€19,531
up €19,531 (+109.7%), from €17,800 to €37,331
- Tax, wage and social debts +€19,435
up €19,435 (+88.4%), from €21,996 to €41,431
of which Taxes: +€11,291
- Debts after one year -€18,033
down €18,033 (-15.8%), from €113,894 to €95,861
- Gross operating margin +€88,460
up €88,460 (+48.6%), from €181,859 to €270,319
- Taxes +€25,525
up €25,525 (+378.0%), from €6,752 to €32,277
- Staff costs -€20,328
down €20,328 (-15.9%), from €128,134 to €107,806
- Depreciation +€11,602
up €11,602 (+56.7%), from €20,464 to €32,066
- Other operating charges +€3,180
up €3,180 (+67.3%), from €4,723 to €7,903
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 | €518,322 | €643,962 | +€125,640 | +24.2% |
| Fixed assets | 21/28 | €206,949 | €242,772 | +€35,823 | +17.3% |
| Intangible fixed assets | 21 | €6,478 | €2,433 | -€4,045 | -62.4% |
| Tangible fixed assets | 22/27 | €193,943 | €233,811 | +€39,868 | +20.6% |
| Land and buildings | 22 | €131,539 | €184,386 | +€52,847 | +40.2% |
| Plant, machinery and equipment | 23 | €4,927 | €3,476 | -€1,451 | -29.4% |
| Furniture and vehicles | 24 | €22,821 | €12,662 | -€10,159 | -44.5% |
| Other tangible fixed assets | 26 | €34,656 | €33,287 | -€1,369 | -4.0% |
| Financial fixed assets | 28 | €6,528 | €6,528 | = | 0.0% |
| Current assets | 29/58 | €311,373 | €401,190 | +€89,817 | +28.8% |
| Stocks and contracts in progress | 3 | €249,940 | €278,910 | +€28,970 | +11.6% |
| Stocks | 30/36 | €249,940 | €278,910 | +€28,970 | +11.6% |
| Amounts receivable within one year | 40/41 | €21,562 | €21,472 | -€90 | -0.4% |
| Trade receivables | 40 | €12,876 | €16,718 | +€3,842 | +29.8% |
| Other amounts receivable | 41 | €8,686 | €4,754 | -€3,932 | -45.3% |
| Cash at bank and in hand | 54/58 | €27,199 | €96,962 | +€69,763 | +256.5% |
| Deferred charges and accrued income | 490/1 | €12,672 | €3,846 | -€8,826 | -69.6% |
| Total equity and liabilities | 10/49 | €518,322 | €643,962 | +€125,640 | +24.2% |
| Equity | 10/15 | €214,498 | €298,001 | +€83,503 | +38.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €195,898 | €279,401 | +€83,503 | +42.6% |
| Amounts payable | 17/49 | €303,824 | €345,961 | +€42,137 | +13.9% |
| Amounts payable after more than one year | 17 | €113,894 | €95,861 | -€18,033 | -15.8% |
| Financial debts | 170/4 | €113,894 | €95,861 | -€18,033 | -15.8% |
| Amounts payable within one year | 42/48 | €189,930 | €250,100 | +€60,170 | +31.7% |
| Current portion of amounts payable after more than one year | 42 | €65,674 | €87,961 | +€22,287 | +33.9% |
| Trade debts | 44 | €17,800 | €37,331 | +€19,531 | +109.7% |
| Suppliers | 440/4 | €17,800 | €37,331 | +€19,531 | +109.7% |
| Advances received on contracts in progress | 46 | €9,105 | €15,300 | +€6,195 | +68.0% |
| Taxes, remuneration and social security | 45 | €21,996 | €41,431 | +€19,435 | +88.4% |
| Taxes | 450/3 | €16,147 | €27,438 | +€11,291 | +69.9% |
| Remuneration and social security | 454/9 | €5,849 | €13,993 | +€8,144 | +139.2% |
| Other amounts payable | 47/48 | €75,355 | €68,077 | -€7,278 | -9.7% |
| Remuneration, social security and pensions | 62 | €128,134 | €107,806 | -€20,328 | -15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,464 | €32,066 | +€11,602 | +56.7% |
| Other operating charges | 640/8 | €4,723 | €7,903 | +€3,180 | +67.3% |
| Gross operating margin | 9900 | €181,859 | €270,319 | +€88,460 | +48.6% |
| Operating profit (loss) | 9901 | €28,538 | €122,544 | +€94,006 | +329.4% |
| Financial income | 75/76B | €55 | €102 | +€47 | +85.5% |
| Recurring financial income | 75 | €55 | €102 | +€47 | +85.5% |
| Financial charges | 65/66B | €5,201 | €6,867 | +€1,666 | +32.0% |
| Recurring financial charges | 65 | €5,201 | €6,867 | +€1,666 | +32.0% |
| Profit (loss) for the period before taxes | 9903 | €23,392 | €115,779 | +€92,387 | +395.0% |
| Income taxes | 67/77 | €6,752 | €32,277 | +€25,525 | +378.0% |
| Profit (loss) for the period | 9904 | €16,640 | €83,502 | +€66,862 | +401.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,640 | €83,502 | +€66,862 | +401.8% |
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.