Bera Food: 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.
Bera Food
Largest movements
- Tangible fixed assets +€35,100
up €35,100 (+199%), from €17,667 to €52,767
of which Furniture and vehicles: +€33,944
- Receivables within one year +€11,663
up €11,663 (+888%), from €1,314 to €12,977
of which Other amounts receivable: +€11,893
- Intangible fixed assets -€4,000
down €4,000 (-29.3%), from €13,667 to €9,667
- Stocks and contracts -€1,211
down €1,211 (-34.6%), from €3,502 to €2,291
- Financial fixed assets +€1,200
new in 2023: €1,200
- Debts after one year +€28,280
up €28,280 (+438%), from €6,450 to €34,730
of which Other amounts payable: +€14,518
- Trade debts +€25,161
up €25,161 (+392%), from €6,423 to €31,584
- Profit (loss) carried forward -€15,664
new in 2023: -€15,664
- Current portion of long-term debt +€15,431
up €15,431 (+359%), from €4,300 to €19,731
- Reserves -€12,993
down €12,993 (-95.7%), from €13,581 to €588
of which Distributable reserves: -€12,993
- Depreciation +€13,433
up €13,433 (+310%), from €4,333 to €17,766
- Gross operating margin +€7,604
up €7,604, from -€1,011 to €6,593
- Financial charges +€5,549
up €5,549 (+204%), from €2,722 to €8,271
- Other operating charges +€1,330
up €1,330 (+150%), from €884 to €2,213
- Taxes +€986
new in 2023: €986
From the 2021 result to the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,983 | €88,568 | +€42,585 | +92.6% |
| Fixed assets | 21/28 | €31,333 | €63,633 | +€32,300 | +103% |
| Intangible fixed assets | 21 | €13,667 | €9,667 | -€4,000 | -29.3% |
| Tangible fixed assets | 22/27 | €17,667 | €52,767 | +€35,100 | +199% |
| Plant, machinery and equipment | 23 | - | €1,156 | +€1,156 | |
| Furniture and vehicles | 24 | €17,667 | €51,610 | +€33,944 | +192% |
| Financial fixed assets | 28 | - | €1,200 | +€1,200 | |
| Current assets | 29/58 | €14,650 | €24,935 | +€10,285 | +70.2% |
| Stocks and contracts in progress | 3 | €3,502 | €2,291 | -€1,211 | -34.6% |
| Stocks | 30/36 | €3,502 | €2,291 | -€1,211 | -34.6% |
| Amounts receivable within one year | 40/41 | €1,314 | €12,977 | +€11,663 | +888% |
| Trade receivables | 40 | €1,314 | €1,083 | -€230 | -17.5% |
| Other amounts receivable | 41 | - | €11,893 | +€11,893 | |
| Cash at bank and in hand | 54/58 | €9,485 | €9,667 | +€182 | +1.9% |
| Deferred charges and accrued income | 490/1 | €350 | - | -€350 | |
| Total equity and liabilities | 10/49 | €45,983 | €88,568 | +€42,585 | +92.6% |
| Equity | 10/15 | €19,781 | -€8,876 | -€28,656 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €13,581 | €588 | -€12,993 | -95.7% |
| Non-distributable reserves | 130/1 | €588 | €588 | = | 0.0% |
| Reserves not available under the articles | 1311 | €588 | €588 | = | 0.0% |
| Distributable reserves | 133 | €12,993 | €0 | -€12,993 | -100% |
| Profit (loss) carried forward | 14 | - | -€15,664 | -€15,664 | |
| Amounts payable | 17/49 | €26,203 | €97,444 | +€71,241 | +272% |
| Amounts payable after more than one year | 17 | €6,450 | €34,730 | +€28,280 | +438% |
| Financial debts | 170/4 | €6,450 | €20,213 | +€13,763 | +213% |
| Other amounts payable | 178/9 | - | €14,518 | +€14,518 | |
| Amounts payable within one year | 42/48 | €18,048 | €62,714 | +€44,666 | +247% |
| Current portion of amounts payable after more than one year | 42 | €4,300 | €19,731 | +€15,431 | +359% |
| Financial debts | 43 | - | €11,378 | +€11,378 | |
| Credit institutions | 430/8 | - | €11,378 | +€11,378 | |
| Trade debts | 44 | €6,423 | €31,584 | +€25,161 | +392% |
| Suppliers | 440/4 | €6,423 | €31,584 | +€25,161 | +392% |
| Taxes, remuneration and social security | 45 | €2,968 | €21 | -€2,947 | -99.3% |
| Taxes | 450/3 | €2,968 | €21 | -€2,947 | -99.3% |
| Other amounts payable | 47/48 | €4,357 | - | -€4,357 | |
| Accrued charges and deferred income | 492/3 | €1,705 | - | -€1,705 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,333 | €17,766 | +€13,433 | +310% |
| Other operating charges | 640/8 | €884 | €2,213 | +€1,330 | +150% |
| Gross operating margin | 9900 | -€1,011 | €6,593 | +€7,604 | |
| Operating profit (loss) | 9901 | -€6,228 | -€13,387 | -€7,159 | -115% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €2,722 | €8,271 | +€5,549 | +204% |
| Recurring financial charges | 65 | €2,722 | €8,271 | +€5,549 | +204% |
| Profit (loss) for the period before taxes | 9903 | -€8,949 | -€21,658 | -€12,709 | -142% |
| Income taxes | 67/77 | - | €986 | +€986 | |
| Profit (loss) for the period | 9904 | -€8,949 | -€22,644 | -€13,695 | -153% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,949 | -€22,644 | -€13,695 | -153% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.