BERYLLUS: 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.
BERYLLUS
Largest movements
- Receivables within one year -€223,395
down €223,395 (-27.2%), from €820,689 to €597,294
of which Other amounts receivable: -€223,704
- Other debts -€220,782
down €220,782 (-67.3%), from €328,056 to €107,274
- Financial charges -€4,358
down €4,358 (-62.5%), from €6,969 to €2,611
- Financial income +€705
up €705 (+4.2%), from €16,791 to €17,496
- Gross operating margin -€449
down €449 (-2.7%), from -€16,732 to -€17,181
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 | €825,996 | €600,357 | -€225,640 | -27.3% |
| Fixed assets | 21/28 | €1,845 | €1,347 | -€498 | -27.0% |
| Tangible fixed assets | 22/27 | €1,845 | €1,347 | -€498 | -27.0% |
| Furniture and vehicles | 24 | €1,845 | €1,347 | -€498 | -27.0% |
| Current assets | 29/58 | €824,152 | €599,010 | -€225,142 | -27.3% |
| Amounts receivable within one year | 40/41 | €820,689 | €597,294 | -€223,395 | -27.2% |
| Trade receivables | 40 | €750 | €1,059 | +€309 | +41.2% |
| Other amounts receivable | 41 | €819,939 | €596,235 | -€223,704 | -27.3% |
| Cash at bank and in hand | 54/58 | €540 | €135 | -€405 | -74.9% |
| Deferred charges and accrued income | 490/1 | €2,922 | €1,580 | -€1,342 | -45.9% |
| Total equity and liabilities | 10/49 | €825,996 | €600,357 | -€225,640 | -27.3% |
| Equity | 10/15 | €414,257 | €410,943 | -€3,314 | -0.8% |
| Contributions | 10/11 | €130,600 | €130,600 | = | 0.0% |
| Reserves | 13 | €247,798 | €247,798 | = | 0.0% |
| Tax-exempt reserves | 132 | €246,421 | €246,421 | = | 0.0% |
| Distributable reserves | 133 | €1,377 | €1,377 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,859 | €32,545 | -€3,314 | -9.2% |
| Provisions and deferred taxes | 16 | €82,140 | €82,140 | = | 0.0% |
| Deferred taxes | 168 | €82,140 | €82,140 | = | 0.0% |
| Amounts payable | 17/49 | €329,599 | €107,274 | -€222,326 | -67.5% |
| Amounts payable within one year | 42/48 | €329,599 | €107,274 | -€222,326 | -67.5% |
| Trade debts | 44 | €1,543 | €0 | -€1,543 | -100.0% |
| Suppliers | 440/4 | €1,543 | €0 | -€1,543 | -100.0% |
| Other amounts payable | 47/48 | €328,056 | €107,274 | -€220,782 | -67.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €498 | €498 | = | 0.0% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€16,732 | -€17,181 | -€449 | -2.7% |
| Operating profit (loss) | 9901 | -€17,736 | -€18,199 | -€463 | -2.6% |
| Financial income | 75/76B | €16,791 | €17,496 | +€705 | +4.2% |
| Recurring financial income | 75 | €16,791 | €17,496 | +€705 | +4.2% |
| Financial charges | 65/66B | €6,969 | €2,611 | -€4,358 | -62.5% |
| Recurring financial charges | 65 | €6,969 | €2,611 | -€4,358 | -62.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,914 | -€3,313 | +€4,600 | +58.1% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | - | €0 | +€0 | |
| Profit (loss) for the period | 9904 | -€7,914 | -€3,314 | +€4,600 | +58.1% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,914 | -€3,314 | +€4,600 | +58.1% |
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 30 September 2026 via checked.be.