BERACO: 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.
BERACO
Largest movements
- Cash -€66,031
down €66,031 (-92.9%), from €71,040 to €5,009
mainly Receivables within one year (-€64,338) and Contributions, distributions and other (-€21,661)
- Receivables within one year +€64,338
up €64,338 (+82.1%), from €78,332 to €142,670
of which Other amounts receivable: +€49,338
- Financial fixed assets -€15,000
down €15,000 (-7.3%), from €205,840 to €190,840
- Profit (loss) carried forward -€18,562
down €18,562 (-6.8%), from €273,571 to €255,009
- Advances received +€6,050
new in 2025: €6,050
- Gross operating margin -€15,340
down €15,340 (-75.4%), from €20,338 to €4,998
- Taxes -€1,462
down €1,462 (-51.8%), from €2,824 to €1,362
- Financial charges +€689
up €689 (+39.9%), from €1,729 to €2,418
of which Financial charges: +€848
- Other operating charges -€666
down €666 (-53.3%), from €1,251 to €584
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 | €356,940 | €340,720 | -€16,220 | -4.5% |
| Fixed assets | 21/28 | €206,473 | €191,273 | -€15,200 | -7.4% |
| Tangible fixed assets | 22/27 | €633 | €433 | -€200 | -31.6% |
| Furniture and vehicles | 24 | €633 | €433 | -€200 | -31.6% |
| Financial fixed assets | 28 | €205,840 | €190,840 | -€15,000 | -7.3% |
| Current assets | 29/58 | €150,467 | €149,447 | -€1,020 | -0.7% |
| Amounts receivable within one year | 40/41 | €78,332 | €142,670 | +€64,338 | +82.1% |
| Trade receivables | 40 | €20,000 | €35,000 | +€15,000 | +75.0% |
| Other amounts receivable | 41 | €58,332 | €107,670 | +€49,338 | +84.6% |
| Cash at bank and in hand | 54/58 | €71,040 | €5,009 | -€66,031 | -92.9% |
| Deferred charges and accrued income | 490/1 | €1,095 | €1,769 | +€674 | +61.5% |
| Total equity and liabilities | 10/49 | €356,940 | €340,720 | -€16,220 | -4.5% |
| Equity | 10/15 | €325,339 | €306,777 | -€18,562 | -5.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €33,218 | €33,218 | = | 0.0% |
| Distributable reserves | 133 | €33,218 | €33,218 | = | 0.0% |
| Profit (loss) carried forward | 14 | €273,571 | €255,009 | -€18,562 | -6.8% |
| Amounts payable | 17/49 | €31,601 | €33,943 | +€2,342 | +7.4% |
| Amounts payable within one year | 42/48 | €31,601 | €33,943 | +€2,342 | +7.4% |
| Trade debts | 44 | €2,024 | €600 | -€1,425 | -70.4% |
| Suppliers | 440/4 | €2,024 | €600 | -€1,425 | -70.4% |
| Advances received on contracts in progress | 46 | - | €6,050 | +€6,050 | |
| Taxes, remuneration and social security | 45 | €7,916 | €5,633 | -€2,283 | -28.8% |
| Taxes | 450/3 | €7,916 | €5,633 | -€2,283 | -28.8% |
| Other amounts payable | 47/48 | €21,661 | €21,661 | = | 0.0% |
| Non-recurring operating income | 76A | €15,102 | - | -€15,102 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €200 | €200 | = | 0.0% |
| Other operating charges | 640/8 | €1,251 | €584 | -€666 | -53.3% |
| Gross operating margin | 9900 | €20,338 | €4,998 | -€15,340 | -75.4% |
| Operating profit (loss) | 9901 | €18,887 | €4,214 | -€14,673 | -77.7% |
| Financial income | 75/76B | €2,770 | €2,665 | -€105 | -3.8% |
| Recurring financial income | 75 | €2,770 | €2,665 | -€105 | -3.8% |
| Financial charges | 65/66B | €1,729 | €2,418 | +€689 | +39.9% |
| Recurring financial charges | 65 | €1,570 | €2,418 | +€848 | +54.0% |
| Non-recurring financial charges | 66B | €159 | - | -€159 | |
| Profit (loss) for the period before taxes | 9903 | €19,928 | €4,461 | -€15,467 | -77.6% |
| Income taxes | 67/77 | €2,824 | €1,362 | -€1,462 | -51.8% |
| Profit (loss) for the period | 9904 | €17,104 | €3,098 | -€14,006 | -81.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,104 | €3,098 | -€14,006 | -81.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.