BERADA: 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.
BERADA
Largest movements
- Cash -€81,544
down €81,544 (-64.9%), from €125,644 to €44,099
mainly Contributions, distributions and other (-€190,276) and Investment in fixed assets (net) (-€61,877)
- Tangible fixed assets +€43,449
up €43,449 (+63.6%), from €68,295 to €111,743
of which Furniture and vehicles: +€40,089
- Receivables within one year -€7,705
down €7,705 (-15.2%), from €50,606 to €42,901
of which Other amounts receivable: -€10,934
- Reserves -€115,551
down €115,551 (-59.7%), from €193,406 to €77,855
of which Distributable reserves: -€115,551
- Other debts +€76,735
new in 2025: €76,735
- Tax, wage and social debts -€8,106
down €8,106 (-25.3%), from €32,014 to €23,908
- Gross operating margin +€9,619
up €9,619 (+9.1%), from €106,238 to €115,857
- Depreciation +€5,194
up €5,194 (+39.2%), from €13,234 to €18,428
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 | €244,894 | €198,885 | -€46,009 | -18.8% |
| Fixed assets | 21/28 | €68,295 | €111,743 | +€43,449 | +63.6% |
| Tangible fixed assets | 22/27 | €68,295 | €111,743 | +€43,449 | +63.6% |
| Land and buildings | 22 | €32,201 | €34,383 | +€2,182 | +6.8% |
| Plant, machinery and equipment | 23 | €13,971 | €15,149 | +€1,178 | +8.4% |
| Furniture and vehicles | 24 | €22,123 | €62,212 | +€40,089 | +181% |
| Current assets | 29/58 | €176,599 | €87,141 | -€89,458 | -50.7% |
| Amounts receivable within one year | 40/41 | €50,606 | €42,901 | -€7,705 | -15.2% |
| Trade receivables | 40 | €19,464 | €22,693 | +€3,229 | +16.6% |
| Other amounts receivable | 41 | €31,142 | €20,208 | -€10,934 | -35.1% |
| Cash at bank and in hand | 54/58 | €125,644 | €44,099 | -€81,544 | -64.9% |
| Deferred charges and accrued income | 490/1 | €349 | €141 | -€208 | -59.6% |
| Total equity and liabilities | 10/49 | €244,894 | €198,885 | -€46,009 | -18.8% |
| Equity | 10/15 | €211,956 | €96,405 | -€115,551 | -54.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €193,406 | €77,855 | -€115,551 | -59.7% |
| Tax-exempt reserves | 132 | €1,274 | €1,274 | = | 0.0% |
| Distributable reserves | 133 | €192,131 | €76,581 | -€115,551 | -60.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €32,938 | €102,480 | +€69,542 | +211% |
| Amounts payable within one year | 42/48 | €32,938 | €102,480 | +€69,542 | +211% |
| Trade debts | 44 | €924 | €1,837 | +€912 | +98.7% |
| Suppliers | 440/4 | €924 | €1,837 | +€912 | +98.7% |
| Taxes, remuneration and social security | 45 | €32,014 | €23,908 | -€8,106 | -25.3% |
| Taxes | 450/3 | €32,014 | €23,908 | -€8,106 | -25.3% |
| Other amounts payable | 47/48 | - | €76,735 | +€76,735 | |
| Non-recurring operating income | 76A | - | €3,306 | +€3,306 | |
| Remuneration, social security and pensions | 62 | €510 | €948 | +€438 | +86.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,234 | €18,428 | +€5,194 | +39.2% |
| Other operating charges | 640/8 | €1,005 | €2,155 | +€1,150 | +114% |
| Gross operating margin | 9900 | €106,238 | €115,857 | +€9,619 | +9.1% |
| Operating profit (loss) | 9901 | €91,489 | €94,326 | +€2,838 | +3.1% |
| Financial income | 75/76B | €944 | €888 | -€55 | -5.9% |
| Recurring financial income | 75 | €944 | €888 | -€55 | -5.9% |
| Financial charges | 65/66B | €135 | €137 | +€2 | +1.7% |
| Recurring financial charges | 65 | €135 | €137 | +€2 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €92,298 | €95,078 | +€2,780 | +3.0% |
| Income taxes | 67/77 | €20,833 | €20,352 | -€481 | -2.3% |
| Profit (loss) for the period | 9904 | €71,464 | €74,726 | +€3,262 | +4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €71,464 | €74,726 | +€3,262 | +4.6% |
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.