BERAMI: 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.
BERAMI
Largest movements
- Cash -€23,485
down €23,485 (-82.2%), from €28,561 to €5,075
mainly Other debts (-€32,181) and Net result for the year (-€12,467)
- Tangible fixed assets -€20,106
down €20,106 (-7.3%), from €273,778 to €253,672
- Other debts -€32,181
down €32,181 (-48.3%), from €66,620 to €34,439
- Profit (loss) carried forward -€12,467
down €12,467 (-4.1%), from €300,964 to €288,497
- Gross operating margin -€129,263
down €129,263 (-93.3%), from €138,542 to €9,279
- Taxes -€12,310
down €12,310 (-92.3%), from €13,342 to €1,032
- Financial income +€3,440
up €3,440, from €0 to €3,440
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 | €555,681 | €512,090 | -€43,591 | -7.8% |
| Fixed assets | 21/28 | €273,778 | €253,672 | -€20,106 | -7.3% |
| Tangible fixed assets | 22/27 | €273,778 | €253,672 | -€20,106 | -7.3% |
| Land and buildings | 22 | €273,778 | €253,672 | -€20,106 | -7.3% |
| Current assets | 29/58 | €281,903 | €258,418 | -€23,485 | -8.3% |
| Amounts receivable within one year | 40/41 | €6,471 | €6,471 | = | 0.0% |
| Trade receivables | 40 | €4,202 | €4,202 | = | 0.0% |
| Other amounts receivable | 41 | €2,269 | €2,269 | = | 0.0% |
| Current investments | 50/53 | €246,871 | €246,871 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €28,561 | €5,075 | -€23,485 | -82.2% |
| Total equity and liabilities | 10/49 | €555,681 | €512,090 | -€43,591 | -7.8% |
| Equity | 10/15 | €469,615 | €457,148 | -€12,467 | -2.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €106,651 | €106,651 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €100,451 | €100,451 | = | 0.0% |
| Profit (loss) carried forward | 14 | €300,964 | €288,497 | -€12,467 | -4.1% |
| Amounts payable | 17/49 | €86,066 | €54,942 | -€31,124 | -36.2% |
| Amounts payable within one year | 42/48 | €86,066 | €54,942 | -€31,124 | -36.2% |
| Trade debts | 44 | €6,132 | €7,189 | +€1,057 | +17.2% |
| Suppliers | 440/4 | €6,132 | €7,189 | +€1,057 | +17.2% |
| Taxes, remuneration and social security | 45 | €13,314 | €13,314 | = | 0.0% |
| Taxes | 450/3 | €13,314 | €13,314 | = | 0.0% |
| Other amounts payable | 47/48 | €66,620 | €34,439 | -€32,181 | -48.3% |
| Non-recurring operating income | 76A | €137,017 | €0 | -€137,017 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,200 | €20,106 | -€95 | -0.5% |
| Other operating charges | 640/8 | €4,505 | €4,004 | -€501 | -11.1% |
| Gross operating margin | 9900 | €138,542 | €9,279 | -€129,263 | -93.3% |
| Operating profit (loss) | 9901 | €113,837 | -€14,830 | -€128,667 | |
| Financial income | 75/76B | €0 | €3,440 | +€3,440 | |
| Recurring financial income | 75 | €0 | €3,440 | +€3,440 | |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €113,793 | -€11,435 | -€125,228 | |
| Income taxes | 67/77 | €13,342 | €1,032 | -€12,310 | -92.3% |
| Profit (loss) for the period | 9904 | €100,451 | -€12,467 | -€112,918 | |
| Profit (loss) for the period to be appropriated | 9905 | €100,451 | -€12,467 | -€112,918 |
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 28 September 2026 via checked.be.