BERADSYL: 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.
BERADSYL
Largest movements
- Financial fixed assets +€220,000
up €220,000 (+147%), from €150,000 to €370,000
- Intangible fixed assets +€11,081
up €11,081 (+65.9%), from €16,811 to €27,892
- Debts after one year +€177,985
new in 2025: €177,985
- Other debts -€38,023
down €38,023 (-70.0%), from €54,303 to €16,280
- Reserves +€37,128
up €37,128 (+31.0%), from €119,668 to €156,796
- Current portion of long-term debt +€28,286
new in 2025: €28,286
- Tax, wage and social debts +€22,843
up €22,843 (+676%), from €3,381 to €26,224
- Gross operating margin +€23,822
up €23,822 (+37.9%), from €62,850 to €86,672
- Taxes +€6,061
up €6,061 (+31.5%), from €19,234 to €25,295
- Financial charges +€4,396
up €4,396 (+692%), from €635 to €5,031
- Depreciation +€3,231
up €3,231 (+84.8%), from €3,810 to €7,041
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 | €272,944 | €500,903 | +€227,959 | +83.5% |
| Fixed assets | 21/28 | €173,052 | €401,011 | +€227,959 | +132% |
| Intangible fixed assets | 21 | €16,811 | €27,892 | +€11,081 | +65.9% |
| Tangible fixed assets | 22/27 | €6,241 | €3,119 | -€3,122 | -50.0% |
| Furniture and vehicles | 24 | €5,017 | €2,507 | -€2,510 | -50.0% |
| Other tangible fixed assets | 26 | €1,224 | €612 | -€612 | -50.0% |
| Financial fixed assets | 28 | €150,000 | €370,000 | +€220,000 | +147% |
| Current assets | 29/58 | €99,892 | €99,892 | -€0 | 0.0% |
| Amounts receivable within one year | 40/41 | €4,887 | €5,613 | +€726 | +14.8% |
| Trade receivables | 40 | €1,775 | €5,235 | +€3,460 | +195% |
| Other amounts receivable | 41 | €3,112 | €378 | -€2,734 | -87.9% |
| Cash at bank and in hand | 54/58 | €91,923 | €91,782 | -€141 | -0.2% |
| Deferred charges and accrued income | 490/1 | €3,082 | €2,497 | -€585 | -19.0% |
| Total equity and liabilities | 10/49 | €272,944 | €500,903 | +€227,959 | +83.5% |
| Equity | 10/15 | €214,758 | €252,127 | +€37,369 | +17.4% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €119,668 | €156,796 | +€37,128 | +31.0% |
| Distributable reserves | 133 | €119,668 | €156,796 | +€37,128 | +31.0% |
| Profit (loss) carried forward | 14 | €74,630 | €74,872 | +€241 | +0.3% |
| Amounts payable | 17/49 | €58,186 | €248,776 | +€190,590 | +328% |
| Amounts payable after more than one year | 17 | - | €177,985 | +€177,985 | |
| Financial debts | 170/4 | - | €177,985 | +€177,985 | |
| Amounts payable within one year | 42/48 | €58,186 | €70,790 | +€12,604 | +21.7% |
| Current portion of amounts payable after more than one year | 42 | - | €28,286 | +€28,286 | |
| Trade debts | 44 | €502 | - | -€502 | |
| Suppliers | 440/4 | €502 | - | -€502 | |
| Taxes, remuneration and social security | 45 | €3,381 | €26,224 | +€22,843 | +676% |
| Taxes | 450/3 | €3,381 | €26,224 | +€22,843 | +676% |
| Other amounts payable | 47/48 | €54,303 | €16,280 | -€38,023 | -70.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,810 | €7,041 | +€3,231 | +84.8% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Non-recurring operating charges | 66A | - | €446 | +€446 | |
| Gross operating margin | 9900 | €62,850 | €86,672 | +€23,822 | +37.9% |
| Operating profit (loss) | 9901 | €58,655 | €78,797 | +€20,142 | +34.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €635 | €5,031 | +€4,396 | +692% |
| Recurring financial charges | 65 | €635 | €5,031 | +€4,396 | +692% |
| Profit (loss) for the period before taxes | 9903 | €58,020 | €73,766 | +€15,746 | +27.1% |
| Income taxes | 67/77 | €19,234 | €25,295 | +€6,061 | +31.5% |
| Profit (loss) for the period | 9904 | €38,787 | €48,471 | +€9,685 | +25.0% |
| Profit (loss) for the period to be appropriated | 9905 | €38,787 | €48,471 | +€9,685 | +25.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.