Berabose Designs: 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.
Berabose Designs
Largest movements
- Tangible fixed assets -€20,594
down €20,594 (-96.4%), from €21,373 to €780
of which Assets under construction and advance payments: -€20,175
- Receivables within one year +€19,768
up €19,768 (+1730.5%), from €1,142 to €20,910
of which Other amounts receivable: +€19,312
- Intangible fixed assets +€18,158
new in 2025: €18,158
- Cash -€4,276
down €4,276 (-100.0%), from €4,277 to €1
mainly Receivables within one year (-€19,768) and Debts after one year (-€3,930)
- Formation expenses -€850
down €850 (-57.1%), from €1,488 to €638
- Profit (loss) carried forward +€9,999
up €9,999 (+217.9%), from €4,588 to €14,587
- Debts after one year -€3,930
down €3,930 (-50.7%), from €7,749 to €3,819
- Trade debts +€3,877
up €3,877 (+322.9%), from €1,201 to €5,077
- Short-term financial debts +€3,349
new in 2025: €3,349
- Other debts -€2,219
down €2,219 (-100.0%), from €2,219 to €0
- Gross operating margin +€5,963
up €5,963 (+55.5%), from €10,744 to €16,707
- Depreciation +€2,379
up €2,379 (+262.2%), from €907 to €3,286
- Financial income +€1,057
up €1,057 (+8525.1%), from €12 to €1,070
- Taxes +€789
up €789 (+46.6%), from €1,693 to €2,481
- Other operating charges +€240
up €240 (+130.5%), from €184 to €424
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 | €28,332 | €40,693 | +€12,361 | +43.6% |
| Formation expenses | 20 | €1,488 | €638 | -€850 | -57.1% |
| Fixed assets | 21/28 | €21,373 | €18,937 | -€2,436 | -11.4% |
| Intangible fixed assets | 21 | - | €18,158 | +€18,158 | |
| Tangible fixed assets | 22/27 | €21,373 | €780 | -€20,594 | -96.4% |
| Furniture and vehicles | 24 | €1,198 | €780 | -€418 | -34.9% |
| Assets under construction and advance payments | 27 | €20,175 | €0 | -€20,175 | -100.0% |
| Current assets | 29/58 | €5,471 | €21,118 | +€15,647 | +286.0% |
| Amounts receivable within one year | 40/41 | €1,142 | €20,910 | +€19,768 | +1730.5% |
| Trade receivables | 40 | €0 | €456 | +€456 | |
| Other amounts receivable | 41 | €1,142 | €20,454 | +€19,312 | +1690.6% |
| Cash at bank and in hand | 54/58 | €4,277 | €1 | -€4,276 | -100.0% |
| Deferred charges and accrued income | 490/1 | €52 | €207 | +€155 | +300.0% |
| Total equity and liabilities | 10/49 | €28,332 | €40,693 | +€12,361 | +43.6% |
| Equity | 10/15 | €11,588 | €21,587 | +€9,999 | +86.3% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,588 | €14,587 | +€9,999 | +217.9% |
| Amounts payable | 17/49 | €16,744 | €19,105 | +€2,361 | +14.1% |
| Amounts payable after more than one year | 17 | €7,749 | €3,819 | -€3,930 | -50.7% |
| Financial debts | 170/4 | €7,749 | €3,819 | -€3,930 | -50.7% |
| Amounts payable within one year | 42/48 | €8,959 | €15,286 | +€6,327 | +70.6% |
| Current portion of amounts payable after more than one year | 42 | €3,491 | €3,930 | +€439 | +12.6% |
| Financial debts | 43 | - | €3,349 | +€3,349 | |
| Credit institutions | 430/8 | - | €3,349 | +€3,349 | |
| Trade debts | 44 | €1,201 | €5,077 | +€3,877 | +322.9% |
| Suppliers | 440/4 | €1,201 | €5,077 | +€3,877 | +322.9% |
| Taxes, remuneration and social security | 45 | €2,049 | €2,930 | +€881 | +43.0% |
| Taxes | 450/3 | €2,049 | €2,930 | +€881 | +43.0% |
| Other amounts payable | 47/48 | €2,219 | €0 | -€2,219 | -100.0% |
| Accrued charges and deferred income | 492/3 | €35 | €0 | -€35 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €907 | €3,286 | +€2,379 | +262.2% |
| Other operating charges | 640/8 | €184 | €424 | +€240 | +130.5% |
| Gross operating margin | 9900 | €10,744 | €16,707 | +€5,963 | +55.5% |
| Operating profit (loss) | 9901 | €9,653 | €12,997 | +€3,344 | +34.6% |
| Financial income | 75/76B | €12 | €1,070 | +€1,057 | +8525.1% |
| Recurring financial income | 75 | €12 | €1,070 | +€1,057 | +8525.1% |
| Financial charges | 65/66B | €1,812 | €1,586 | -€226 | -12.4% |
| Recurring financial charges | 65 | €1,812 | €1,586 | -€226 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €7,854 | €12,481 | +€4,627 | +58.9% |
| Income taxes | 67/77 | €1,693 | €2,481 | +€789 | +46.6% |
| Profit (loss) for the period | 9904 | €6,161 | €9,999 | +€3,838 | +62.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,161 | €9,999 | +€3,838 | +62.3% |
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.