Beran: 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.
Beran
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Services and other goods -€4,706
down €4,706 (-25.6%), from €18,381 to €13,675
- Other operating income -€508
down €508 (-100%), from €508 to €0
- Financial charges +€207
up €207 (+1,507%), from €14 to €221
- Financial income -€48
down €48 (-100%), from €48 to €0
- Turnover +€46
up €46 (+3.2%), from €1,462 to €1,508
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 | €2,467,366 | €2,450,298 | -€17,069 | -0.7% |
| Fixed assets | 21/28 | €1,966,596 | €1,966,596 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,966,596 | €1,966,596 | = | 0.0% |
| Other tangible fixed assets | 26 | €1,966,596 | €1,966,596 | = | 0.0% |
| Current assets | 29/58 | €500,771 | €483,702 | -€17,069 | -3.4% |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €500,771 | €483,702 | -€17,069 | -3.4% |
| Total equity and liabilities | 10/49 | €2,467,366 | €2,450,298 | -€17,069 | -0.7% |
| Equity | 10/15 | €2,462,705 | €2,449,198 | -€13,507 | -0.5% |
| Contributions | 10/11 | €2,314,424 | €2,314,424 | = | 0.0% |
| Capital | 10 | €1,570,000 | €1,570,000 | = | 0.0% |
| Issued capital | 100 | €1,570,000 | €1,570,000 | = | 0.0% |
| Contributions outside capital | 11 | €744,424 | €744,424 | = | 0.0% |
| Share premium | 1100/10 | €744,424 | €744,424 | = | 0.0% |
| Reserves | 13 | €211,577 | €211,577 | = | 0.0% |
| Non-distributable reserves | 130/1 | €211,577 | €211,577 | = | 0.0% |
| Legal reserve | 130 | €210,710 | €210,710 | = | 0.0% |
| Reserves not available under the articles | 1311 | €868 | €868 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,296 | -€76,804 | -€13,507 | -21.3% |
| Amounts payable | 17/49 | €4,661 | €1,100 | -€3,561 | -76.4% |
| Amounts payable within one year | 42/48 | €3,679 | €1,016 | -€2,663 | -72.4% |
| Trade debts | 44 | €3,679 | €1,016 | -€2,663 | -72.4% |
| Suppliers | 440/4 | €3,679 | €1,016 | -€2,663 | -72.4% |
| Accrued charges and deferred income | 492/3 | €982 | €84 | -€898 | -91.4% |
| Operating income | 70/76A | €1,970 | €1,508 | -€462 | -23.5% |
| Turnover | 70 | €1,462 | €1,508 | +€46 | +3.2% |
| Other operating income | 74 | €508 | €0 | -€508 | -100% |
| Operating charges | 60/66A | €19,476 | €14,794 | -€4,682 | -24.0% |
| Services and other goods | 61 | €18,381 | €13,675 | -€4,706 | -25.6% |
| Other operating charges | 640/8 | €1,095 | €1,118 | +€23 | +2.1% |
| Operating profit (loss) | 9901 | -€17,506 | -€13,286 | +€4,220 | +24.1% |
| Financial income | 75/76B | €48 | €0 | -€48 | -100% |
| Recurring financial income | 75 | €48 | €0 | -€48 | -100% |
| Other financial income | 752/9 | €48 | €0 | -€48 | -100% |
| Financial charges | 65/66B | €14 | €221 | +€207 | +1,507% |
| Recurring financial charges | 65 | €14 | €221 | +€207 | +1,507% |
| Other financial charges | 652/9 | €14 | €221 | +€207 | +1,507% |
| Profit (loss) for the period before taxes | 9903 | -€17,472 | -€13,507 | +€3,965 | +22.7% |
| Profit (loss) for the period | 9904 | -€17,472 | -€13,507 | +€3,965 | +22.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,472 | -€13,507 | +€3,965 | +22.7% |
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 16 October 2026 via checked.be.