BERAMCO: 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.
BERAMCO
Largest movements
- Cash +€59,328
up €59,328 (+48.8%), from €121,513 to €180,841
mainly Net result for the year (+€147,333) and Other debts (+€49,023)
- Receivables within one year +€18,533
up €18,533 (+81.1%), from €22,839 to €41,372
of which Trade receivables: +€39,873
- Tangible fixed assets -€3,726
down €3,726 (-25.2%), from €14,772 to €11,046
- Other debts +€49,023
up €49,023 (+49.9%), from €98,311 to €147,333
- Debts after one year +€18,000
up €18,000, from €0 to €18,000
- Tax, wage and social debts +€10,589
up €10,589 (+54.4%), from €19,453 to €30,042
of which Taxes: +€10,589
- Trade debts -€3,964
down €3,964 (-86.6%), from €4,576 to €612
- Gross operating margin +€51,257
up €51,257 (+35.0%), from €146,243 to €197,501
- Taxes +€12,617
up €12,617 (+40.8%), from €30,903 to €43,520
- Depreciation -€11,323
down €11,323 (-76.5%), from €14,794 to €3,471
- Financial charges +€2,193
up €2,193 (+540.1%), from €406 to €2,599
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 | €160,603 | €233,260 | +€72,657 | +45.2% |
| Fixed assets | 21/28 | €14,772 | €11,046 | -€3,726 | -25.2% |
| Tangible fixed assets | 22/27 | €14,772 | €11,046 | -€3,726 | -25.2% |
| Furniture and vehicles | 24 | €14,772 | €11,046 | -€3,726 | -25.2% |
| Current assets | 29/58 | €145,831 | €222,214 | +€76,383 | +52.4% |
| Amounts receivable within one year | 40/41 | €22,839 | €41,372 | +€18,533 | +81.1% |
| Trade receivables | 40 | €202 | €40,075 | +€39,873 | +19754.7% |
| Other amounts receivable | 41 | €22,637 | €1,297 | -€21,340 | -94.3% |
| Cash at bank and in hand | 54/58 | €121,513 | €180,841 | +€59,328 | +48.8% |
| Deferred charges and accrued income | 490/1 | €1,479 | €2 | -€1,477 | -99.9% |
| Total equity and liabilities | 10/49 | €160,603 | €233,260 | +€72,657 | +45.2% |
| Equity | 10/15 | €37,273 | €37,273 | = | 0.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €27,273 | €27,273 | = | 0.0% |
| Distributable reserves | 133 | €27,273 | €27,273 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €123,330 | €195,987 | +€72,657 | +58.9% |
| Amounts payable after more than one year | 17 | €0 | €18,000 | +€18,000 | |
| Financial debts | 170/4 | €0 | €18,000 | +€18,000 | |
| Amounts payable within one year | 42/48 | €123,330 | €177,987 | +€54,657 | +44.3% |
| Current portion of amounts payable after more than one year | 42 | €989 | €0 | -€989 | -100.0% |
| Trade debts | 44 | €4,576 | €612 | -€3,964 | -86.6% |
| Suppliers | 440/4 | €4,576 | €612 | -€3,964 | -86.6% |
| Taxes, remuneration and social security | 45 | €19,453 | €30,042 | +€10,589 | +54.4% |
| Taxes | 450/3 | €19,453 | €30,042 | +€10,589 | +54.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €98,311 | €147,333 | +€49,023 | +49.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,794 | €3,471 | -€11,323 | -76.5% |
| Other operating charges | 640/8 | €2,652 | €784 | -€1,868 | -70.4% |
| Gross operating margin | 9900 | €146,243 | €197,501 | +€51,257 | +35.0% |
| Operating profit (loss) | 9901 | €128,798 | €193,246 | +€64,448 | +50.0% |
| Financial income | 75/76B | €641 | €207 | -€435 | -67.8% |
| Recurring financial income | 75 | €641 | €207 | -€435 | -67.8% |
| Financial charges | 65/66B | €406 | €2,599 | +€2,193 | +540.1% |
| Recurring financial charges | 65 | €406 | €2,599 | +€2,193 | +540.1% |
| Profit (loss) for the period before taxes | 9903 | €129,033 | €190,853 | +€61,821 | +47.9% |
| Income taxes | 67/77 | €30,903 | €43,520 | +€12,617 | +40.8% |
| Profit (loss) for the period | 9904 | €98,129 | €147,333 | +€49,204 | +50.1% |
| Profit (loss) for the period to be appropriated | 9905 | €98,129 | €147,333 | +€49,204 | +50.1% |
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 9 October 2026 via checked.be.