BERANCO: 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.
BERANCO
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward +€54,703
up €54,703 (+19.8%), from €276,638 to €331,342
- Debts after one year -€30,000
no longer reported in 2025 (was €30,000)
- Other debts -€12,900
down €12,900 (-18.3%), from €70,662 to €57,762
- Current portion of long-term debt -€11,443
no longer reported in 2025 (was €11,443)
- Tax, wage and social debts -€9,314
down €9,314 (-65.2%), from €14,291 to €4,977
of which Taxes: -€9,214
- Financial income +€47,999
up €47,999 (+320.0%), from €15,001 to €63,000
- Taxes +€3,506
up €3,506 (+16.5%), from €21,289 to €24,794
- Gross operating margin -€3,217
down €3,217 (-3.7%), from €87,486 to €84,269
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 | €427,424 | €425,198 | -€2,226 | -0.5% |
| Fixed assets | 21/28 | €405,000 | €404,500 | -€500 | -0.1% |
| Tangible fixed assets | 22/27 | €5,000 | €4,500 | -€500 | -10.0% |
| Land and buildings | 22 | €5,000 | €4,500 | -€500 | -10.0% |
| Financial fixed assets | 28 | €400,000 | €400,000 | = | 0.0% |
| Current assets | 29/58 | €22,424 | €20,698 | -€1,726 | -7.7% |
| Amounts receivable within one year | 40/41 | €23 | €28 | +€5 | +20.0% |
| Other amounts receivable | 41 | €23 | €28 | +€5 | +20.0% |
| Cash at bank and in hand | 54/58 | €22,401 | €20,670 | -€1,730 | -7.7% |
| Total equity and liabilities | 10/49 | €427,424 | €425,198 | -€2,226 | -0.5% |
| Equity | 10/15 | €301,028 | €355,732 | +€54,703 | +18.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €4,390 | €4,390 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | - | -€2,000 | |
| Reserves not available under the articles | 1311 | €2,000 | - | -€2,000 | |
| Distributable reserves | 133 | €2,390 | €4,390 | +€2,000 | +83.7% |
| Profit (loss) carried forward | 14 | €276,638 | €331,342 | +€54,703 | +19.8% |
| Amounts payable | 17/49 | €126,395 | €69,466 | -€56,929 | -45.0% |
| Amounts payable after more than one year | 17 | €30,000 | - | -€30,000 | |
| Financial debts | 170/4 | €30,000 | - | -€30,000 | |
| Amounts payable within one year | 42/48 | €96,395 | €69,466 | -€26,929 | -27.9% |
| Current portion of amounts payable after more than one year | 42 | €11,443 | - | -€11,443 | |
| Financial debts | 43 | - | €6,728 | +€6,728 | |
| Credit institutions | 430/8 | - | €6,728 | +€6,728 | |
| Taxes, remuneration and social security | 45 | €14,291 | €4,977 | -€9,314 | -65.2% |
| Taxes | 450/3 | €14,191 | €4,977 | -€9,214 | -64.9% |
| Remuneration and social security | 454/9 | €100 | - | -€100 | |
| Other amounts payable | 47/48 | €70,662 | €57,762 | -€12,900 | -18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €500 | +€500 | |
| Other operating charges | 640/8 | €773 | €624 | -€148 | -19.2% |
| Gross operating margin | 9900 | €87,486 | €84,269 | -€3,217 | -3.7% |
| Operating profit (loss) | 9901 | €86,713 | €83,144 | -€3,569 | -4.1% |
| Financial income | 75/76B | €15,001 | €63,000 | +€47,999 | +320.0% |
| Recurring financial income | 75 | €15,001 | €63,000 | +€47,999 | +320.0% |
| Financial charges | 65/66B | €1,558 | €764 | -€794 | -51.0% |
| Recurring financial charges | 65 | €1,558 | €764 | -€794 | -51.0% |
| Profit (loss) for the period before taxes | 9903 | €100,156 | €145,380 | +€45,224 | +45.2% |
| Income taxes | 67/77 | €21,289 | €24,794 | +€3,506 | +16.5% |
| Profit (loss) for the period | 9904 | €78,867 | €120,586 | +€41,719 | +52.9% |
| Profit (loss) for the period to be appropriated | 9905 | €78,867 | €120,586 | +€41,719 | +52.9% |
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.