BERAKAH CONSULT: 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.
BERAKAH CONSULT
Largest movements
- Receivables within one year +€130,766
up €130,766 (+128%), from €102,397 to €233,163
of which Trade receivables: +€131,338
- Cash -€76,402
down €76,402 (-69.9%), from €109,271 to €32,869
mainly Receivables within one year (-€130,766) and Contributions, distributions and other (-€125,000)
- Tangible fixed assets -€25,092
down €25,092 (-7.0%), from €357,932 to €332,840
of which Leasing and similar rights: -€18,885
- Other debts +€37,905
up €37,905 (+161%), from €23,509 to €61,414
- Debts after one year -€31,606
down €31,606 (-13.7%), from €230,092 to €198,487
- Tax, wage and social debts +€14,266
up €14,266 (+79.2%), from €18,023 to €32,289
- Reserves +€6,988
up €6,988 (+2.1%), from €331,819 to €338,807
- Depreciation -€31,929
down €31,929 (-42.7%), from €74,761 to €42,832
- Taxes +€21,841
up €21,841 (+60.6%), from €36,015 to €57,857
- Financial income +€4,763
up €4,763 (+269%), from €1,771 to €6,534
- Gross operating margin -€2,948
down €2,948 (-1.2%), from €247,486 to €244,539
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 | €656,469 | €687,616 | +€31,147 | +4.7% |
| Fixed assets | 21/28 | €357,932 | €332,840 | -€25,092 | -7.0% |
| Tangible fixed assets | 22/27 | €357,932 | €332,840 | -€25,092 | -7.0% |
| Land and buildings | 22 | €257,935 | €260,392 | +€2,458 | +1.0% |
| Plant, machinery and equipment | 23 | €8,887 | €7,568 | -€1,319 | -14.8% |
| Furniture and vehicles | 24 | €10,458 | €9,829 | -€629 | -6.0% |
| Leasing and similar rights | 25 | €27,267 | €8,382 | -€18,885 | -69.3% |
| Other tangible fixed assets | 26 | €53,385 | €46,669 | -€6,716 | -12.6% |
| Current assets | 29/58 | €298,537 | €354,776 | +€56,239 | +18.8% |
| Amounts receivable within one year | 40/41 | €102,397 | €233,163 | +€130,766 | +128% |
| Trade receivables | 40 | €101,826 | €233,163 | +€131,338 | +129% |
| Other amounts receivable | 41 | €572 | - | -€572 | |
| Current investments | 50/53 | €82,500 | €82,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €109,271 | €32,869 | -€76,402 | -69.9% |
| Deferred charges and accrued income | 490/1 | €4,369 | €6,244 | +€1,875 | +42.9% |
| Total equity and liabilities | 10/49 | €656,469 | €687,616 | +€31,147 | +4.7% |
| Equity | 10/15 | €335,819 | €342,807 | +€6,988 | +2.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €331,819 | €338,807 | +€6,988 | +2.1% |
| Distributable reserves | 133 | €331,819 | €338,807 | +€6,988 | +2.1% |
| Amounts payable | 17/49 | €320,650 | €344,809 | +€24,159 | +7.5% |
| Amounts payable after more than one year | 17 | €230,092 | €198,487 | -€31,606 | -13.7% |
| Financial debts | 170/4 | €230,092 | €198,487 | -€31,606 | -13.7% |
| Amounts payable within one year | 42/48 | €90,558 | €146,323 | +€55,765 | +61.6% |
| Current portion of amounts payable after more than one year | 42 | €46,965 | €50,301 | +€3,336 | +7.1% |
| Trade debts | 44 | €2,061 | €2,319 | +€258 | +12.5% |
| Suppliers | 440/4 | €2,061 | €2,319 | +€258 | +12.5% |
| Taxes, remuneration and social security | 45 | €18,023 | €32,289 | +€14,266 | +79.2% |
| Taxes | 450/3 | €18,023 | €32,289 | +€14,266 | +79.2% |
| Other amounts payable | 47/48 | €23,509 | €61,414 | +€37,905 | +161% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,761 | €42,832 | -€31,929 | -42.7% |
| Other operating charges | 640/8 | €4,272 | €3,800 | -€473 | -11.1% |
| Gross operating margin | 9900 | €247,486 | €244,539 | -€2,948 | -1.2% |
| Operating profit (loss) | 9901 | €168,453 | €197,907 | +€29,454 | +17.5% |
| Financial income | 75/76B | €1,771 | €6,534 | +€4,763 | +269% |
| Recurring financial income | 75 | €1,771 | €6,534 | +€4,763 | +269% |
| Financial charges | 65/66B | €12,972 | €14,597 | +€1,624 | +12.5% |
| Recurring financial charges | 65 | €12,972 | €14,597 | +€1,624 | +12.5% |
| Profit (loss) for the period before taxes | 9903 | €157,252 | €189,845 | +€32,593 | +20.7% |
| Income taxes | 67/77 | €36,015 | €57,857 | +€21,841 | +60.6% |
| Profit (loss) for the period | 9904 | €121,237 | €131,988 | +€10,751 | +8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €121,237 | €131,988 | +€10,751 | +8.9% |
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 21 October 2026 via checked.be.