BERANES: 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.
BERANES
Largest movements
- Receivables within one year +€116,357
up €116,357 (+22.3%), from €521,075 to €637,432
of which Other amounts receivable: +€123,457
- Deferred charges and accrued income +€22,410
up €22,410 (+13.9%), from €160,719 to €183,128
- Cash -€18,562
down €18,562 (-23.4%), from €79,369 to €60,807
mainly Receivables within one year (-€116,357) and Contributions, distributions and other (-€78,134)
- Current investments -€16,951
down €16,951 (-13.4%), from €126,951 to €110,000
- Tangible fixed assets -€14,094
down €14,094 (-54.9%), from €25,689 to €11,595
of which Furniture and vehicles: -€14,038
- Reserves +€87,157
up €87,157 (+9.9%), from €878,310 to €965,467
- Trade debts +€12,208
up €12,208 (+789.1%), from €1,547 to €13,755
- Gross operating margin +€13,590
up €13,590 (+6.3%), from €214,612 to €228,203
- Taxes +€2,955
up €2,955 (+4.1%), from €71,359 to €74,313
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 | €913,803 | €1,002,962 | +€89,160 | +9.8% |
| Fixed assets | 21/28 | €25,689 | €11,595 | -€14,094 | -54.9% |
| Tangible fixed assets | 22/27 | €25,689 | €11,595 | -€14,094 | -54.9% |
| Plant, machinery and equipment | 23 | €3,778 | €3,721 | -€57 | -1.5% |
| Furniture and vehicles | 24 | €21,911 | €7,874 | -€14,038 | -64.1% |
| Current assets | 29/58 | €888,113 | €991,367 | +€103,254 | +11.6% |
| Amounts receivable within one year | 40/41 | €521,075 | €637,432 | +€116,357 | +22.3% |
| Trade receivables | 40 | €7,100 | - | -€7,100 | |
| Other amounts receivable | 41 | €513,975 | €637,432 | +€123,457 | +24.0% |
| Current investments | 50/53 | €126,951 | €110,000 | -€16,951 | -13.4% |
| Cash at bank and in hand | 54/58 | €79,369 | €60,807 | -€18,562 | -23.4% |
| Deferred charges and accrued income | 490/1 | €160,719 | €183,128 | +€22,410 | +13.9% |
| Total equity and liabilities | 10/49 | €913,803 | €1,002,962 | +€89,160 | +9.8% |
| Equity | 10/15 | €896,860 | €984,017 | +€87,157 | +9.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €878,310 | €965,467 | +€87,157 | +9.9% |
| Distributable reserves | 133 | €878,310 | €965,467 | +€87,157 | +9.9% |
| Amounts payable | 17/49 | €16,943 | €18,945 | +€2,003 | +11.8% |
| Amounts payable after more than one year | 17 | €4,274 | - | -€4,274 | |
| Financial debts | 170/4 | €4,274 | - | -€4,274 | |
| Amounts payable within one year | 42/48 | €12,669 | €18,945 | +€6,277 | +49.5% |
| Current portion of amounts payable after more than one year | 42 | €10,205 | €4,274 | -€5,931 | -58.1% |
| Trade debts | 44 | €1,547 | €13,755 | +€12,208 | +789.1% |
| Suppliers | 440/4 | €1,547 | €13,755 | +€12,208 | +789.1% |
| Taxes, remuneration and social security | 45 | €917 | €917 | = | 0.0% |
| Taxes | 450/3 | €917 | €917 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,138 | €16,256 | +€1,118 | +7.4% |
| Other operating charges | 640/8 | €1,025 | €1,462 | +€437 | +42.7% |
| Non-recurring operating charges | 66A | - | €5,638 | +€5,638 | |
| Gross operating margin | 9900 | €214,612 | €228,203 | +€13,590 | +6.3% |
| Operating profit (loss) | 9901 | €198,450 | €204,848 | +€6,398 | +3.2% |
| Financial income | 75/76B | €36,666 | €34,981 | -€1,685 | -4.6% |
| Recurring financial income | 75 | €36,666 | €34,981 | -€1,685 | -4.6% |
| Financial charges | 65/66B | €381 | €224 | -€157 | -41.1% |
| Recurring financial charges | 65 | €381 | €224 | -€157 | -41.1% |
| Profit (loss) for the period before taxes | 9903 | €234,735 | €239,604 | +€4,870 | +2.1% |
| Income taxes | 67/77 | €71,359 | €74,313 | +€2,955 | +4.1% |
| Profit (loss) for the period | 9904 | €163,376 | €165,291 | +€1,915 | +1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €163,376 | €165,291 | +€1,915 | +1.2% |
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 3 October 2026 via checked.be.