BERAMATT: 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.
BERAMATT
Largest movements
- Financial fixed assets -€257,069
down €257,069 (-99.0%), from €259,736 to €2,667
- Cash +€192,818
up €192,818 (+1114.1%), from €17,307 to €210,125
mainly Net result for the year (+€491,041) and Investment in fixed assets (net) (+€257,069)
- Tangible fixed assets -€45,141
down €45,141 (-11.3%), from €398,025 to €352,884
of which Land and buildings: -€45,141
- Other debts -€572,002
down €572,002 (-94.3%), from €606,464 to €34,462
- Profit (loss) carried forward +€501,820
up €501,820, from -€319,525 to €182,295
- Debts after one year -€28,968
down €28,968 (-73.5%), from €39,391 to €10,422
of which Financial debts: -€28,968
- Reserves -€10,779
down €10,779 (-8.4%), from €128,975 to €118,197
of which Tax-exempt reserves: -€11,649
- Financial income +€512,050
new in 2025: €512,050
- Gross operating margin -€7,596
down €7,596 (-21.3%), from €35,696 to €28,100
- Financial charges -€3,744
down €3,744 (-67.7%), from €5,534 to €1,790
- Other operating charges -€427
down €427 (-5.0%), from €8,538 to €8,111
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 | €807,242 | €700,433 | -€106,809 | -13.2% |
| Fixed assets | 21/28 | €657,760 | €355,551 | -€302,210 | -45.9% |
| Tangible fixed assets | 22/27 | €398,025 | €352,884 | -€45,141 | -11.3% |
| Land and buildings | 22 | €398,025 | €352,884 | -€45,141 | -11.3% |
| Furniture and vehicles | 24 | €0 | - | -€0 | |
| Financial fixed assets | 28 | €259,736 | €2,667 | -€257,069 | -99.0% |
| Current assets | 29/58 | €149,481 | €344,882 | +€195,401 | +130.7% |
| Amounts receivable within one year | 40/41 | €130,378 | €133,822 | +€3,443 | +2.6% |
| Trade receivables | 40 | €43 | €787 | +€743 | +1710.4% |
| Other amounts receivable | 41 | €130,335 | €133,035 | +€2,700 | +2.1% |
| Cash at bank and in hand | 54/58 | €17,307 | €210,125 | +€192,818 | +1114.1% |
| Deferred charges and accrued income | 490/1 | €1,796 | €935 | -€861 | -47.9% |
| Total equity and liabilities | 10/49 | €807,242 | €700,433 | -€106,809 | -13.2% |
| Equity | 10/15 | €78,275 | €569,316 | +€491,041 | +627.3% |
| Contributions | 10/11 | €241,782 | €241,782 | = | 0.0% |
| Capital | 10 | €241,000 | €241,000 | = | 0.0% |
| Issued capital | 100 | €241,000 | €241,000 | = | 0.0% |
| Outside capital | 11 | €782 | €782 | = | 0.0% |
| Share premium | 1100/10 | €782 | €782 | = | 0.0% |
| Revaluation surpluses | 12 | €27,042 | €27,042 | = | 0.0% |
| Reserves | 13 | €128,975 | €118,197 | -€10,779 | -8.4% |
| Non-distributable reserves | 130/1 | €23,230 | €24,100 | +€870 | +3.7% |
| Legal reserve | 130 | €23,230 | €24,100 | +€870 | +3.7% |
| Tax-exempt reserves | 132 | €104,527 | €92,878 | -€11,649 | -11.1% |
| Distributable reserves | 133 | €1,219 | €1,219 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€319,525 | €182,295 | +€501,820 | |
| Provisions and deferred taxes | 16 | €53,855 | €47,855 | -€6,000 | -11.1% |
| Deferred taxes | 168 | €53,855 | €47,855 | -€6,000 | -11.1% |
| Amounts payable | 17/49 | €675,111 | €83,261 | -€591,850 | -87.7% |
| Amounts payable after more than one year | 17 | €39,391 | €10,422 | -€28,968 | -73.5% |
| Financial debts | 170/4 | €38,091 | €9,122 | -€28,968 | -76.1% |
| Other amounts payable | 178/9 | €1,300 | €1,300 | = | 0.0% |
| Amounts payable within one year | 42/48 | €634,766 | €69,267 | -€565,499 | -89.1% |
| Current portion of amounts payable after more than one year | 42 | €27,556 | €26,991 | -€565 | -2.1% |
| Trade debts | 44 | €661 | €748 | +€86 | +13.0% |
| Suppliers | 440/4 | €661 | €748 | +€86 | +13.0% |
| Taxes, remuneration and social security | 45 | €85 | €7,067 | +€6,981 | +8167.0% |
| Taxes | 450/3 | €85 | €7,067 | +€6,981 | +8167.0% |
| Other amounts payable | 47/48 | €606,464 | €34,462 | -€572,002 | -94.3% |
| Accrued charges and deferred income | 492/3 | €954 | €3,572 | +€2,618 | +274.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,141 | €45,141 | +€0 | 0.0% |
| Other operating charges | 640/8 | €8,538 | €8,111 | -€427 | -5.0% |
| Gross operating margin | 9900 | €35,696 | €28,100 | -€7,596 | -21.3% |
| Operating profit (loss) | 9901 | -€17,983 | -€25,152 | -€7,169 | -39.9% |
| Financial income | 75/76B | - | €512,050 | +€512,050 | |
| Recurring financial income | 75 | - | €512,050 | +€512,050 | |
| Financial charges | 65/66B | €5,534 | €1,790 | -€3,744 | -67.7% |
| Recurring financial charges | 65 | €5,534 | €1,790 | -€3,744 | -67.7% |
| Profit (loss) for the period before taxes | 9903 | -€23,517 | €485,108 | +€508,625 | |
| Transfer from deferred taxes | 780 | €6,000 | €6,000 | = | 0.0% |
| Income taxes | 67/77 | €83 | €67 | -€17 | -20.1% |
| Profit (loss) for the period | 9904 | -€17,600 | €491,041 | +€508,641 | |
| Transfer from tax-exempt reserves | 789 | €11,649 | €11,649 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,951 | €502,690 | +€508,641 |
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 5 October 2026 via checked.be.