Berali: 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.
Berali
Largest movements
- Cash +€27,537
up €27,537 (+61.4%), from €44,822 to €72,359
mainly Net result for the year (+€48,917) and Depreciation (+€3,149)
- Tangible fixed assets +€16,184
up €16,184 (+113.4%), from €14,266 to €30,450
of which Furniture and vehicles: +€17,558
- Receivables within one year +€5,009
up €5,009 (+25.0%), from €20,000 to €25,009
of which Other amounts receivable: +€5,006
- Reserves +€111,892
new in 2026: €111,892
- Profit (loss) carried forward -€62,975
down €62,975 (-100.0%), from €62,975 to €0
- Other debts -€1,470
down €1,470 (-100.0%), from €1,470 to €0
- Depreciation +€1,225
up €1,225 (+63.6%), from €1,924 to €3,149
- Staff costs -€1,015
down €1,015 (-78.8%), from €1,288 to €273
- Gross operating margin +€704
up €704 (+1.0%), from €67,697 to €68,401
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €81,088 | €129,571 | +€48,484 | +59.8% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €16,266 | €32,192 | +€15,926 | +97.9% |
| Tangible fixed assets | 22/27 | €14,266 | €30,450 | +€16,184 | +113.4% |
| Land and buildings | 22 | €7,797 | €6,941 | -€856 | -11.0% |
| Plant, machinery and equipment | 23 | €2,013 | €1,495 | -€517 | -25.7% |
| Furniture and vehicles | 24 | €4,456 | €22,013 | +€17,558 | +394.1% |
| Financial fixed assets | 28 | €2,000 | €1,742 | -€258 | -12.9% |
| Current assets | 29/58 | €64,822 | €97,380 | +€32,558 | +50.2% |
| Amounts receivable within one year | 40/41 | €20,000 | €25,009 | +€5,009 | +25.0% |
| Trade receivables | 40 | €20,000 | €20,003 | +€3 | 0.0% |
| Other amounts receivable | 41 | - | €5,006 | +€5,006 | |
| Cash at bank and in hand | 54/58 | €44,822 | €72,359 | +€27,537 | +61.4% |
| Deferred charges and accrued income | 490/1 | - | €11 | +€11 | |
| Total equity and liabilities | 10/49 | €81,088 | €129,571 | +€48,484 | +59.8% |
| Equity | 10/15 | €65,975 | €114,892 | +€48,917 | +74.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €111,892 | +€111,892 | |
| Distributable reserves | 133 | - | €111,892 | +€111,892 | |
| Profit (loss) carried forward | 14 | €62,975 | €0 | -€62,975 | -100.0% |
| Amounts payable | 17/49 | €15,113 | €14,680 | -€433 | -2.9% |
| Amounts payable within one year | 42/48 | €15,113 | €14,680 | -€433 | -2.9% |
| Trade debts | 44 | €501 | €1,271 | +€770 | +153.6% |
| Suppliers | 440/4 | €501 | €1,271 | +€770 | +153.6% |
| Taxes, remuneration and social security | 45 | €13,141 | €13,408 | +€267 | +2.0% |
| Taxes | 450/3 | €13,141 | €13,408 | +€267 | +2.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,470 | €0 | -€1,470 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €1,288 | €273 | -€1,015 | -78.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,924 | €3,149 | +€1,225 | +63.6% |
| Other operating charges | 640/8 | €317 | €256 | -€61 | -19.2% |
| Gross operating margin | 9900 | €67,697 | €68,401 | +€704 | +1.0% |
| Operating profit (loss) | 9901 | €64,168 | €64,723 | +€555 | +0.9% |
| Financial income | 75/76B | €323 | €254 | -€69 | -21.4% |
| Recurring financial income | 75 | €323 | €254 | -€69 | -21.4% |
| Financial charges | 65/66B | €2,765 | €2,652 | -€114 | -4.1% |
| Recurring financial charges | 65 | €2,765 | €2,652 | -€114 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €61,726 | €62,325 | +€599 | +1.0% |
| Income taxes | 67/77 | €13,159 | €13,408 | +€249 | +1.9% |
| Profit (loss) for the period | 9904 | €48,567 | €48,917 | +€350 | +0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €48,567 | €48,917 | +€350 | +0.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.