BERAN MANAGEMENT: 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.
BERAN MANAGEMENT
Largest movements
- Receivables after one year -€311,107
down €311,107 (-100.0%), from €311,107 to €0
- Cash +€89,688
up €89,688 (+30.6%), from €293,130 to €382,819
mainly Receivables after one year (+€311,107) and Receivables within one year (+€38,016)
- Receivables within one year -€38,016
down €38,016 (-41.7%), from €91,149 to €53,133
of which Trade receivables: -€50,215
- Tangible fixed assets -€9,838
down €9,838 (-40.2%), from €24,458 to €14,620
- Other debts -€178,345
down €178,345 (-62.2%), from €286,590 to €108,245
- Reserves -€83,244
down €83,244 (-22.0%), from €377,566 to €294,322
- Gross operating margin +€67,851
up €67,851 (+220.4%), from €30,786 to €98,637
- Taxes +€37,429
up €37,429 (+287.2%), from €13,032 to €50,461
- Financial income -€17,973
down €17,973 (-79.3%), from €22,667 to €4,694
- Other operating charges +€13,089
up €13,089 (+719.4%), from €1,820 to €14,909
- Depreciation +€1,191
up €1,191 (+10.7%), from €11,113 to €12,305
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 | €725,008 | €450,676 | -€274,333 | -37.8% |
| Fixed assets | 21/28 | €24,459 | €14,621 | -€9,838 | -40.2% |
| Tangible fixed assets | 22/27 | €24,458 | €14,620 | -€9,838 | -40.2% |
| Furniture and vehicles | 24 | €24,458 | €14,620 | -€9,838 | -40.2% |
| Financial fixed assets | 28 | €1 | €1 | = | 0.0% |
| Current assets | 29/58 | €700,549 | €436,054 | -€264,495 | -37.8% |
| Amounts receivable after more than one year | 29 | €311,107 | €0 | -€311,107 | -100.0% |
| Other amounts receivable | 291 | €311,107 | €0 | -€311,107 | -100.0% |
| Amounts receivable within one year | 40/41 | €91,149 | €53,133 | -€38,016 | -41.7% |
| Trade receivables | 40 | €77,324 | €27,109 | -€50,215 | -64.9% |
| Other amounts receivable | 41 | €13,825 | €26,024 | +€12,199 | +88.2% |
| Cash at bank and in hand | 54/58 | €293,130 | €382,819 | +€89,688 | +30.6% |
| Deferred charges and accrued income | 490/1 | €5,163 | €102 | -€5,061 | -98.0% |
| Total equity and liabilities | 10/49 | €725,008 | €450,676 | -€274,333 | -37.8% |
| Equity | 10/15 | €396,116 | €312,872 | -€83,244 | -21.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €377,566 | €294,322 | -€83,244 | -22.0% |
| Distributable reserves | 133 | €377,566 | €294,322 | -€83,244 | -22.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €328,892 | €137,803 | -€191,089 | -58.1% |
| Amounts payable within one year | 42/48 | €328,892 | €137,803 | -€191,089 | -58.1% |
| Trade debts | 44 | €9,233 | €2,289 | -€6,944 | -75.2% |
| Suppliers | 440/4 | €9,233 | €2,289 | -€6,944 | -75.2% |
| Taxes, remuneration and social security | 45 | €33,069 | €27,270 | -€5,800 | -17.5% |
| Taxes | 450/3 | €26,069 | €27,270 | +€1,200 | +4.6% |
| Remuneration and social security | 454/9 | €7,000 | €0 | -€7,000 | -100.0% |
| Other amounts payable | 47/48 | €286,590 | €108,245 | -€178,345 | -62.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,113 | €12,305 | +€1,191 | +10.7% |
| Other operating charges | 640/8 | €1,820 | €14,909 | +€13,089 | +719.4% |
| Gross operating margin | 9900 | €30,786 | €98,637 | +€67,851 | +220.4% |
| Operating profit (loss) | 9901 | €17,854 | €71,424 | +€53,570 | +300.1% |
| Financial income | 75/76B | €22,667 | €4,694 | -€17,973 | -79.3% |
| Recurring financial income | 75 | €22,667 | €4,694 | -€17,973 | -79.3% |
| Financial charges | 65/66B | €633 | €656 | +€23 | +3.6% |
| Recurring financial charges | 65 | €633 | €656 | +€23 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | €39,887 | €75,462 | +€35,575 | +89.2% |
| Income taxes | 67/77 | €13,032 | €50,461 | +€37,429 | +287.2% |
| Profit (loss) for the period | 9904 | €26,856 | €25,001 | -€1,855 | -6.9% |
| Profit (loss) for the period to be appropriated | 9905 | €26,856 | €25,001 | -€1,855 | -6.9% |
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 7 October 2026 via checked.be.