BERAKA: 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.
BERAKA
Largest movements
- Receivables within one year +€18,384
up €18,384 (+1149.0%), from €1,600 to €19,984
of which Trade receivables: +€18,000
- Cash +€10,364
up €10,364 (+10.0%), from €104,042 to €114,406
mainly Net result for the year (+€20,150) and Depreciation (+€6,371)
- Tangible fixed assets -€6,371
down €6,371 (-4.4%), from €144,269 to €137,899
of which Land and buildings: -€5,872
- Profit (loss) carried forward +€21,455
up €21,455 (+15.1%), from €142,330 to €163,785
- Other debts +€4,373
up €4,373 (+1312.6%), from €333 to €4,707
- Gross operating margin -€6,127
down €6,127 (-13.9%), from €44,192 to €38,065
- Taxes -€2,238
down €2,238 (-21.8%), from €10,254 to €8,016
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 | €278,749 | €301,159 | +€22,410 | +8.0% |
| Fixed assets | 21/28 | €144,570 | €138,200 | -€6,371 | -4.4% |
| Tangible fixed assets | 22/27 | €144,269 | €137,899 | -€6,371 | -4.4% |
| Land and buildings | 22 | €143,524 | €137,652 | -€5,872 | -4.1% |
| Plant, machinery and equipment | 23 | €746 | €247 | -€498 | -66.8% |
| Financial fixed assets | 28 | €301 | €301 | = | 0.0% |
| Current assets | 29/58 | €134,178 | €162,959 | +€28,781 | +21.4% |
| Amounts receivable within one year | 40/41 | €1,600 | €19,984 | +€18,384 | +1149.0% |
| Trade receivables | 40 | €0 | €18,000 | +€18,000 | |
| Other amounts receivable | 41 | €1,600 | €1,984 | +€384 | +24.0% |
| Current investments | 50/53 | €27,941 | €27,941 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €104,042 | €114,406 | +€10,364 | +10.0% |
| Deferred charges and accrued income | 490/1 | €595 | €628 | +€33 | +5.6% |
| Total equity and liabilities | 10/49 | €278,749 | €301,159 | +€22,410 | +8.0% |
| Equity | 10/15 | €262,676 | €282,827 | +€20,150 | +7.7% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €20,346 | €19,042 | -€1,304 | -6.4% |
| Non-distributable reserves | 130/1 | €6,268 | €6,268 | = | 0.0% |
| Legal reserve | 130 | €6,268 | €6,268 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,078 | €12,774 | -€1,304 | -9.3% |
| Profit (loss) carried forward | 14 | €142,330 | €163,785 | +€21,455 | +15.1% |
| Provisions and deferred taxes | 16 | €7,058 | €6,386 | -€672 | -9.5% |
| Deferred taxes | 168 | €7,058 | €6,386 | -€672 | -9.5% |
| Amounts payable | 17/49 | €9,015 | €11,946 | +€2,931 | +32.5% |
| Amounts payable within one year | 42/48 | €9,015 | €11,946 | +€2,931 | +32.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,083 | €2,642 | +€559 | +26.8% |
| Suppliers | 440/4 | €2,083 | €2,642 | +€559 | +26.8% |
| Taxes, remuneration and social security | 45 | €6,599 | €4,597 | -€2,001 | -30.3% |
| Taxes | 450/3 | €5,549 | €3,547 | -€2,001 | -36.1% |
| Remuneration and social security | 454/9 | €1,050 | €1,050 | = | 0.0% |
| Other amounts payable | 47/48 | €333 | €4,707 | +€4,373 | +1312.6% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,371 | €6,371 | = | 0.0% |
| Other operating charges | 640/8 | €2,275 | €2,651 | +€376 | +16.5% |
| Non-recurring operating charges | 66A | - | €1,600 | +€1,600 | |
| Gross operating margin | 9900 | €44,192 | €38,065 | -€6,127 | -13.9% |
| Operating profit (loss) | 9901 | €35,546 | €27,444 | -€8,102 | -22.8% |
| Financial income | 75/76B | €590 | €284 | -€306 | -51.8% |
| Recurring financial income | 75 | €590 | €284 | -€306 | -51.8% |
| Financial charges | 65/66B | €116 | €233 | +€118 | +101.8% |
| Recurring financial charges | 65 | €116 | €233 | +€118 | +101.8% |
| Profit (loss) for the period before taxes | 9903 | €36,021 | €27,495 | -€8,526 | -23.7% |
| Transfer from deferred taxes | 780 | €672 | €672 | = | 0.0% |
| Income taxes | 67/77 | €10,254 | €8,016 | -€2,238 | -21.8% |
| Profit (loss) for the period | 9904 | €26,438 | €20,150 | -€6,288 | -23.8% |
| Transfer from tax-exempt reserves | 789 | €1,304 | €1,304 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,742 | €21,455 | -€6,288 | -22.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.