BERALITO: 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.
BERALITO
Largest movements
- Cash +€676,213
up €676,213 (+309%), from €218,703 to €894,916
mainly Current investments (+€500,000) and Net result for the year (+€282,851)
- Current investments -€500,000
down €500,000 (-100%), from €500,000 to €0
- Financial fixed assets -€135,000
down €135,000 (-7.3%), from €1.8m to €1.7m
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€172,777
down €172,777 (-87.6%), from €197,268 to €24,491
of which Non-recurring financial income: -€155,968
- Gross operating margin +€78,366
up €78,366 (+5.5%), from €1.4m to €1.5m
- Turnover +€49,444
up €49,444 (+2.6%), from €1.9m to €1.9m
- Taxes +€29,576
up €29,576 (+41.9%), from €70,552 to €100,128
- Purchases and services -€28,922
down €28,922 (-6.1%), from €470,823 to €441,901
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 | €4,224,604 | €4,212,583 | -€12,021 | -0.3% |
| Fixed assets | 21/28 | €3,322,580 | €3,154,180 | -€168,400 | -5.1% |
| Tangible fixed assets | 22/27 | €1,476,739 | €1,443,339 | -€33,400 | -2.3% |
| Land and buildings | 22 | €1,284,867 | €1,282,888 | -€1,979 | -0.2% |
| Plant, machinery and equipment | 23 | €39,054 | €35,149 | -€3,905 | -10.0% |
| Furniture and vehicles | 24 | €152,818 | €125,302 | -€27,516 | -18.0% |
| Financial fixed assets | 28 | €1,845,841 | €1,710,841 | -€135,000 | -7.3% |
| Current assets | 29/58 | €902,024 | €1,058,403 | +€156,379 | +17.3% |
| Amounts receivable within one year | 40/41 | €165,409 | €147,757 | -€17,652 | -10.7% |
| Other amounts receivable | 41 | €165,409 | €147,757 | -€17,652 | -10.7% |
| Current investments | 50/53 | €500,000 | €0 | -€500,000 | -100% |
| Cash at bank and in hand | 54/58 | €218,703 | €894,916 | +€676,213 | +309% |
| Deferred charges and accrued income | 490/1 | €17,912 | €15,730 | -€2,182 | -12.2% |
| Total equity and liabilities | 10/49 | €4,224,604 | €4,212,583 | -€12,021 | -0.3% |
| Equity | 10/15 | €3,670,392 | €3,653,242 | -€17,150 | -0.5% |
| Contributions | 10/11 | €760,000 | €760,000 | = | 0.0% |
| Capital | 10 | €760,000 | €760,000 | = | 0.0% |
| Issued capital | 100 | €760,000 | €760,000 | = | 0.0% |
| Reserves | 13 | €874,211 | €874,211 | = | 0.0% |
| Non-distributable reserves | 130/1 | €76,000 | €76,000 | = | 0.0% |
| Legal reserve | 130 | €76,000 | €76,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €137,331 | €137,331 | = | 0.0% |
| Distributable reserves | 133 | €660,880 | €660,880 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,022,569 | €2,005,419 | -€17,150 | -0.8% |
| Investment grants | 15 | €13,612 | €13,612 | = | 0.0% |
| Amounts payable | 17/49 | €554,212 | €559,341 | +€5,129 | +0.9% |
| Amounts payable within one year | 42/48 | €551,169 | €540,667 | -€10,502 | -1.9% |
| Trade debts | 44 | €35,452 | €12,447 | -€23,005 | -64.9% |
| Suppliers | 440/4 | €35,452 | €12,447 | -€23,005 | -64.9% |
| Taxes, remuneration and social security | 45 | €305,717 | €318,220 | +€12,503 | +4.1% |
| Taxes | 450/3 | €172,809 | €177,987 | +€5,178 | +3.0% |
| Remuneration and social security | 454/9 | €132,908 | €140,233 | +€7,325 | +5.5% |
| Other amounts payable | 47/48 | €210,000 | €210,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,043 | €18,674 | +€15,631 | +514% |
| Turnover | 70 | €1,890,304 | €1,939,748 | +€49,444 | +2.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €470,823 | €441,901 | -€28,922 | -6.1% |
| Remuneration, social security and pensions | 62 | €923,360 | €896,212 | -€27,148 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €105,989 | €115,454 | +€9,465 | +8.9% |
| Other operating charges | 640/8 | €124,222 | €127,088 | +€2,866 | +2.3% |
| Gross operating margin | 9900 | €1,419,481 | €1,497,847 | +€78,366 | +5.5% |
| Operating profit (loss) | 9901 | €265,910 | €359,093 | +€93,183 | +35.0% |
| Financial income | 75/76B | €197,268 | €24,491 | -€172,777 | -87.6% |
| Recurring financial income | 75 | €41,300 | €24,491 | -€16,809 | -40.7% |
| Non-recurring financial income | 76B | €155,968 | - | -€155,968 | |
| Financial charges | 65/66B | €555 | €605 | +€50 | +9.0% |
| Recurring financial charges | 65 | €555 | €605 | +€50 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | €462,623 | €382,979 | -€79,644 | -17.2% |
| Income taxes | 67/77 | €70,552 | €100,128 | +€29,576 | +41.9% |
| Profit (loss) for the period | 9904 | €392,071 | €282,851 | -€109,220 | -27.9% |
| Profit (loss) for the period to be appropriated | 9905 | €392,071 | €282,851 | -€109,220 | -27.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.