NEW BERLINT: what changed
Two financial 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.
NEW BERLINT
Largest movements
- Cash -€55,293
down €55,293 (-60.9%), from €90,815 to €35,523
mainly Investment in fixed assets (net) (-€64,363) and Stocks and contracts (-€15,810)
- Tangible fixed assets +€53,196
up €53,196 (+378%), from €14,069 to €67,265
of which Furniture and vehicles: +€47,764
- Stocks and contracts +€15,810
up €15,810 (+19.3%), from €81,876 to €97,686
- Receivables within one year -€13,497
down €13,497 (-19.5%), from €69,310 to €55,813
of which Trade receivables: -€18,866
- Intangible fixed assets -€3,500
down €3,500 (-11.1%), from €31,486 to €27,986
- Other debts -€5,074
down €5,074 (-42.7%), from €11,872 to €6,798
- Tax, wage and social debts -€3,645
down €3,645 (-36.6%), from €9,961 to €6,316
of which Remuneration and social security: -€1,998
- Gross operating margin +€11,269
up €11,269 (+18.3%), from €61,546 to €72,815
- Depreciation +€6,505
up €6,505 (+79.7%), from €8,162 to €14,667
- Staff costs +€4,536
up €4,536 (+9.3%), from €48,954 to €53,490
- Other operating charges -€1,779
down €1,779 (-64.5%), from €2,759 to €980
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.
Derived cash bridge
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 | €293,255 | €288,219 | -€5,036 | -1.7% |
| Fixed assets | 21/28 | €45,556 | €95,251 | +€49,695 | +109% |
| Intangible fixed assets | 21 | €31,486 | €27,986 | -€3,500 | -11.1% |
| Tangible fixed assets | 22/27 | €14,069 | €67,265 | +€53,196 | +378% |
| Land and buildings | 22 | €4,913 | €12,839 | +€7,926 | +161% |
| Plant, machinery and equipment | 23 | €9,156 | €6,662 | -€2,494 | -27.2% |
| Furniture and vehicles | 24 | - | €47,764 | +€47,764 | |
| Current assets | 29/58 | €247,699 | €192,967 | -€54,732 | -22.1% |
| Stocks and contracts in progress | 3 | €81,876 | €97,686 | +€15,810 | +19.3% |
| Stocks | 30/36 | €81,876 | €97,686 | +€15,810 | +19.3% |
| Amounts receivable within one year | 40/41 | €69,310 | €55,813 | -€13,497 | -19.5% |
| Trade receivables | 40 | €69,184 | €50,317 | -€18,866 | -27.3% |
| Other amounts receivable | 41 | €126 | €5,495 | +€5,369 | +4,261% |
| Cash at bank and in hand | 54/58 | €90,815 | €35,523 | -€55,293 | -60.9% |
| Deferred charges and accrued income | 490/1 | €5,698 | €3,946 | -€1,752 | -30.8% |
| Total equity and liabilities | 10/49 | €293,255 | €288,219 | -€5,036 | -1.7% |
| Equity | 10/15 | €260,341 | €262,240 | +€1,899 | +0.7% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €240,045 | €241,944 | +€1,899 | +0.8% |
| Non-distributable reserves | 130/1 | €2,300 | €2,300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,300 | €2,300 | = | 0.0% |
| Distributable reserves | 133 | €237,745 | €239,644 | +€1,899 | +0.8% |
| Profit (loss) carried forward | 14 | €1,296 | €1,296 | = | 0.0% |
| Amounts payable | 17/49 | €32,914 | €25,978 | -€6,936 | -21.1% |
| Amounts payable within one year | 42/48 | €32,914 | €25,978 | -€6,936 | -21.1% |
| Trade debts | 44 | €11,080 | €12,864 | +€1,783 | +16.1% |
| Suppliers | 440/4 | €11,080 | €12,864 | +€1,783 | +16.1% |
| Taxes, remuneration and social security | 45 | €9,961 | €6,316 | -€3,645 | -36.6% |
| Taxes | 450/3 | €6,626 | €4,979 | -€1,647 | -24.9% |
| Remuneration and social security | 454/9 | €3,335 | €1,337 | -€1,998 | -59.9% |
| Other amounts payable | 47/48 | €11,872 | €6,798 | -€5,074 | -42.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €48,954 | €53,490 | +€4,536 | +9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,162 | €14,667 | +€6,505 | +79.7% |
| Other operating charges | 640/8 | €2,759 | €980 | -€1,779 | -64.5% |
| Gross operating margin | 9900 | €61,546 | €72,815 | +€11,269 | +18.3% |
| Operating profit (loss) | 9901 | €1,671 | €3,678 | +€2,006 | +120% |
| Financial income | 75/76B | €3,530 | €3,066 | -€464 | -13.1% |
| Recurring financial income | 75 | €3,530 | €3,066 | -€464 | -13.1% |
| Financial charges | 65/66B | €2,715 | €3,218 | +€503 | +18.5% |
| Recurring financial charges | 65 | €2,715 | €3,218 | +€503 | +18.5% |
| Profit (loss) for the period before taxes | 9903 | €2,486 | €3,526 | +€1,039 | +41.8% |
| Income taxes | 67/77 | €1,190 | €1,627 | +€437 | +36.7% |
| Profit (loss) for the period | 9904 | €1,296 | €1,899 | +€603 | +46.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,296 | €1,899 | +€603 | +46.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.