BERAKHA: 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.
BERAKHA
Largest movements
- Receivables within one year +€14,516
up €14,516 (+21.1%), from €68,927 to €83,443
of which Other amounts receivable: +€11,672
- Tangible fixed assets -€2,030
down €2,030 (-37.3%), from €5,437 to €3,407
- Profit (loss) carried forward +€6,728
up €6,728 (+9.8%), from €68,944 to €75,671
- Tax, wage and social debts +€3,649
up €3,649 (+65.2%), from €5,594 to €9,242
of which Taxes: +€3,649
- Trade debts +€1,735
up €1,735 (+80.4%), from €2,157 to €3,892
- Gross operating margin +€13,171
up €13,171 (+214.0%), from €6,153 to €19,324
- Taxes +€3,524
up €3,524 (+1407.0%), from €250 to €3,775
- Other operating charges +€2,205
up €2,205 (+248.2%), from €888 to €3,093
- Depreciation +€1,376
up €1,376 (+210.2%), from €655 to €2,030
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 | €84,751 | €96,862 | +€12,111 | +14.3% |
| Fixed assets | 21/28 | €5,587 | €3,557 | -€2,030 | -36.3% |
| Tangible fixed assets | 22/27 | €5,437 | €3,407 | -€2,030 | -37.3% |
| Furniture and vehicles | 24 | €5,437 | €3,407 | -€2,030 | -37.3% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €79,164 | €93,305 | +€14,142 | +17.9% |
| Amounts receivable within one year | 40/41 | €68,927 | €83,443 | +€14,516 | +21.1% |
| Trade receivables | 40 | €14,002 | €16,846 | +€2,844 | +20.3% |
| Other amounts receivable | 41 | €54,925 | €66,596 | +€11,672 | +21.3% |
| Cash at bank and in hand | 54/58 | €387 | €981 | +€594 | +153.5% |
| Deferred charges and accrued income | 490/1 | €9,850 | €8,882 | -€968 | -9.8% |
| Total equity and liabilities | 10/49 | €84,751 | €96,862 | +€12,111 | +14.3% |
| Equity | 10/15 | €77,000 | €83,728 | +€6,728 | +8.7% |
| Contributions | 10/11 | €8,056 | €8,056 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,944 | €75,671 | +€6,728 | +9.8% |
| Amounts payable | 17/49 | €7,751 | €13,134 | +€5,384 | +69.5% |
| Amounts payable within one year | 42/48 | €7,751 | €13,134 | +€5,384 | +69.5% |
| Trade debts | 44 | €2,157 | €3,892 | +€1,735 | +80.4% |
| Suppliers | 440/4 | €2,157 | €3,892 | +€1,735 | +80.4% |
| Taxes, remuneration and social security | 45 | €5,594 | €9,242 | +€3,649 | +65.2% |
| Taxes | 450/3 | €5,513 | €9,162 | +€3,649 | +66.2% |
| Remuneration and social security | 454/9 | €80 | €80 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €655 | €2,030 | +€1,376 | +210.2% |
| Other operating charges | 640/8 | €888 | €3,093 | +€2,205 | +248.2% |
| Gross operating margin | 9900 | €6,153 | €19,324 | +€13,171 | +214.0% |
| Operating profit (loss) | 9901 | €4,611 | €14,201 | +€9,590 | +208.0% |
| Financial charges | 65/66B | €3,517 | €3,699 | +€182 | +5.2% |
| Recurring financial charges | 65 | €3,517 | €3,699 | +€182 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | €1,094 | €10,502 | +€9,409 | +860.4% |
| Income taxes | 67/77 | €250 | €3,775 | +€3,524 | +1407.0% |
| Profit (loss) for the period | 9904 | €843 | €6,728 | +€5,885 | +698.0% |
| Profit (loss) for the period to be appropriated | 9905 | €843 | €6,728 | +€5,885 | +698.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.