BERYLLUS JVR: 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 JVR
Largest movements
- Deferred charges and accrued income -€231,654
down €231,654 (-98.8%), from €234,403 to €2,749
- Tangible fixed assets -€104,500
down €104,500 (-3.0%), from €3.5m to €3.4m
of which Land and buildings: -€71,761
- Receivables within one year +€64,671
up €64,671 (+16.3%), from €397,725 to €462,396
of which Other amounts receivable: +€69,671
- Profit (loss) carried forward +€188,780
up €188,780 (+19.3%), from €976,043 to €1.2m
- Tax, wage and social debts -€147,472
down €147,472 (-81.4%), from €181,170 to €33,698
of which Taxes: -€136,614
- Short-term financial debts -€124,415
down €124,415 (-100.0%), from €124,415 to €0
- Other debts -€113,583
down €113,583 (-4.6%), from €2.5m to €2.4m
- Debts after one year -€64,893
down €64,893 (-9.4%), from €692,508 to €627,615
- Taxes -€26,676
down €26,676 (-24.3%), from €109,563 to €82,887
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 | €4,661,492 | €4,392,621 | -€268,871 | -5.8% |
| Fixed assets | 21/28 | €4,029,278 | €3,924,778 | -€104,500 | -2.6% |
| Tangible fixed assets | 22/27 | €3,499,978 | €3,395,478 | -€104,500 | -3.0% |
| Land and buildings | 22 | €3,347,336 | €3,275,576 | -€71,761 | -2.1% |
| Plant, machinery and equipment | 23 | €3,350 | €2,585 | -€765 | -22.8% |
| Furniture and vehicles | 24 | €149,291 | €117,317 | -€31,974 | -21.4% |
| Financial fixed assets | 28 | €529,300 | €529,300 | = | 0.0% |
| Current assets | 29/58 | €632,214 | €467,843 | -€164,371 | -26.0% |
| Amounts receivable within one year | 40/41 | €397,725 | €462,396 | +€64,671 | +16.3% |
| Trade receivables | 40 | €5,931 | €931 | -€5,000 | -84.3% |
| Other amounts receivable | 41 | €391,794 | €461,465 | +€69,671 | +17.8% |
| Cash at bank and in hand | 54/58 | €86 | €2,698 | +€2,612 | +3048.8% |
| Deferred charges and accrued income | 490/1 | €234,403 | €2,749 | -€231,654 | -98.8% |
| Total equity and liabilities | 10/49 | €4,661,492 | €4,392,621 | -€268,871 | -5.8% |
| Equity | 10/15 | €1,076,043 | €1,264,823 | +€188,780 | +17.5% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €976,043 | €1,164,823 | +€188,780 | +19.3% |
| Amounts payable | 17/49 | €3,585,449 | €3,127,798 | -€457,651 | -12.8% |
| Amounts payable after more than one year | 17 | €692,508 | €627,615 | -€64,893 | -9.4% |
| Financial debts | 170/4 | €692,508 | €627,615 | -€64,893 | -9.4% |
| Amounts payable within one year | 42/48 | €2,889,272 | €2,498,713 | -€390,559 | -13.5% |
| Current portion of amounts payable after more than one year | 42 | €63,181 | €64,893 | +€1,712 | +2.7% |
| Financial debts | 43 | €124,415 | €0 | -€124,415 | -100.0% |
| Credit institutions | 430/8 | €124,415 | €0 | -€124,415 | -100.0% |
| Trade debts | 44 | €40,391 | €33,591 | -€6,801 | -16.8% |
| Suppliers | 440/4 | €40,391 | €33,591 | -€6,801 | -16.8% |
| Taxes, remuneration and social security | 45 | €181,170 | €33,698 | -€147,472 | -81.4% |
| Taxes | 450/3 | €165,501 | €28,887 | -€136,614 | -82.5% |
| Remuneration and social security | 454/9 | €15,670 | €4,811 | -€10,859 | -69.3% |
| Other amounts payable | 47/48 | €2,480,114 | €2,366,531 | -€113,583 | -4.6% |
| Accrued charges and deferred income | 492/3 | €3,669 | €1,471 | -€2,199 | -59.9% |
| Remuneration, social security and pensions | 62 | €31,410 | €34,015 | +€2,604 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €138,333 | €139,264 | +€931 | +0.7% |
| Other operating charges | 640/8 | €5,949 | €6,128 | +€179 | +3.0% |
| Gross operating margin | 9900 | €510,679 | €510,223 | -€456 | -0.1% |
| Operating profit (loss) | 9901 | €334,987 | €330,816 | -€4,170 | -1.2% |
| Financial income | 75/76B | €17,628 | €22,194 | +€4,566 | +25.9% |
| Recurring financial income | 75 | €17,628 | €22,194 | +€4,566 | +25.9% |
| Financial charges | 65/66B | €83,171 | €81,344 | -€1,827 | -2.2% |
| Recurring financial charges | 65 | €83,171 | €81,344 | -€1,827 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €269,444 | €271,667 | +€2,223 | +0.8% |
| Income taxes | 67/77 | €109,563 | €82,887 | -€26,676 | -24.3% |
| Profit (loss) for the period | 9904 | €159,881 | €188,780 | +€28,899 | +18.1% |
| Profit (loss) for the period to be appropriated | 9905 | €159,881 | €188,780 | +€28,899 | +18.1% |
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 8 October 2026 via checked.be.