BERACOM: 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.
BERACOM
Largest movements
- Tangible fixed assets +€1.7m
new in 2025: €1.7m
of which Land and buildings: +€1.7m
- Current investments -€100,000
down €100,000 (-100%), from €100,000 to €0
- Cash +€78,830
up €78,830 (+233%), from €33,902 to €112,732
mainly Trade debts (+€1.7m) and Current investments (+€100,000)
- Trade debts +€1.7m
new in 2025: €1.7m
- Gross operating margin -€72,876
down €72,876 (-59.3%), from €122,830 to €49,954
- Depreciation +€31,833
new in 2025: €31,833
- Taxes -€21,014
down €21,014 (-83.6%), from €25,140 to €4,126
- Financial income +€1,416
up €1,416 (+111,491%), from €1 to €1,417
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 | €133,902 | €1,859,520 | +€1.7m | +1,289% |
| Fixed assets | 21/28 | - | €1,732,988 | +€1.7m | |
| Tangible fixed assets | 22/27 | - | €1,732,988 | +€1.7m | |
| Land and buildings | 22 | - | €1,720,976 | +€1.7m | |
| Other tangible fixed assets | 26 | - | €12,012 | +€12,012 | |
| Current assets | 29/58 | €133,902 | €126,532 | -€7,370 | -5.5% |
| Amounts receivable within one year | 40/41 | - | €13,799 | +€13,799 | |
| Other amounts receivable | 41 | - | €13,799 | +€13,799 | |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100% |
| Cash at bank and in hand | 54/58 | €33,902 | €112,732 | +€78,830 | +233% |
| Total equity and liabilities | 10/49 | €133,902 | €1,859,520 | +€1.7m | +1,289% |
| Equity | 10/15 | €114,501 | €129,068 | +€14,566 | +12.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €94,501 | €109,068 | +€14,566 | +15.4% |
| Distributable reserves | 133 | €94,501 | €109,068 | +€14,566 | +15.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €19,401 | €1,730,452 | +€1.7m | +8,819% |
| Amounts payable within one year | 42/48 | €15,401 | €1,730,452 | +€1.7m | +11,136% |
| Trade debts | 44 | - | €1,720,824 | +€1.7m | |
| Suppliers | 440/4 | - | €1,720,824 | +€1.7m | |
| Taxes, remuneration and social security | 45 | €15,401 | €9,628 | -€5,773 | -37.5% |
| Taxes | 450/3 | €15,401 | €9,628 | -€5,773 | -37.5% |
| Accrued charges and deferred income | 492/3 | €4,000 | €0 | -€4,000 | -100% |
| Remuneration, social security and pensions | 62 | - | €215 | +€215 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €31,833 | +€31,833 | |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | €122,830 | €49,954 | -€72,876 | -59.3% |
| Operating profit (loss) | 9901 | €122,317 | €17,378 | -€104,939 | -85.8% |
| Financial income | 75/76B | €1 | €1,417 | +€1,416 | +111,491% |
| Recurring financial income | 75 | €1 | €1,417 | +€1,416 | +111,491% |
| Financial charges | 65/66B | €179 | €103 | -€76 | -42.4% |
| Recurring financial charges | 65 | €179 | €103 | -€76 | -42.4% |
| Profit (loss) for the period before taxes | 9903 | €122,140 | €18,692 | -€103,447 | -84.7% |
| Income taxes | 67/77 | €25,140 | €4,126 | -€21,014 | -83.6% |
| Profit (loss) for the period | 9904 | €97,000 | €14,566 | -€82,433 | -85.0% |
| Profit (loss) for the period to be appropriated | 9905 | €97,000 | €14,566 | -€82,433 | -85.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.