BERANJA: 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.
BERANJA
Largest movements
- Receivables within one year +€24,512
up €24,512 (+10.0%), from €245,522 to €270,034
of which Other amounts receivable: +€24,512
- Profit (loss) carried forward +€29,887
up €29,887 (+92.1%), from €32,466 to €62,353
- Depreciation -€10,638
down €10,638 (-56.3%), from €18,898 to €8,260
- Gross operating margin +€7,121
up €7,121 (+28.7%), from €24,840 to €31,961
- Other operating charges +€478
up €478 (+9.2%), from €5,218 to €5,695
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 | €525,377 | €554,401 | +€29,024 | +5.5% |
| Fixed assets | 21/28 | €274,246 | €279,263 | +€5,017 | +1.8% |
| Tangible fixed assets | 22/27 | €274,246 | €279,263 | +€5,017 | +1.8% |
| Land and buildings | 22 | €274,246 | €279,263 | +€5,017 | +1.8% |
| Current assets | 29/58 | €251,131 | €275,138 | +€24,007 | +9.6% |
| Amounts receivable within one year | 40/41 | €245,522 | €270,034 | +€24,512 | +10.0% |
| Trade receivables | 40 | €24,126 | €24,126 | = | 0.0% |
| Other amounts receivable | 41 | €221,397 | €245,909 | +€24,512 | +11.1% |
| Current investments | 50/53 | €3,266 | €1,650 | -€1,616 | -49.5% |
| Cash at bank and in hand | 54/58 | €641 | €1,664 | +€1,023 | +159.8% |
| Deferred charges and accrued income | 490/1 | €1,702 | €1,790 | +€87 | +5.1% |
| Total equity and liabilities | 10/49 | €525,377 | €554,401 | +€29,024 | +5.5% |
| Equity | 10/15 | €512,441 | €542,328 | +€29,887 | +5.8% |
| Contributions | 10/11 | €423,898 | €423,898 | = | 0.0% |
| Capital | 10 | €423,898 | €423,898 | = | 0.0% |
| Issued capital | 100 | €423,898 | €423,898 | = | 0.0% |
| Reserves | 13 | €56,077 | €56,077 | = | 0.0% |
| Distributable reserves | 133 | €56,077 | €56,077 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,466 | €62,353 | +€29,887 | +92.1% |
| Amounts payable | 17/49 | €12,936 | €12,073 | -€863 | -6.7% |
| Amounts payable after more than one year | 17 | €10,405 | €8,272 | -€2,133 | -20.5% |
| Financial debts | 170/4 | €8,755 | €6,622 | -€2,133 | -24.4% |
| Other amounts payable | 178/9 | €1,650 | €1,650 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,531 | €3,751 | +€1,220 | +48.2% |
| Current portion of amounts payable after more than one year | 42 | €2,096 | €2,133 | +€36 | +1.7% |
| Trade debts | 44 | €435 | €1,618 | +€1,183 | +271.8% |
| Suppliers | 440/4 | €435 | €1,618 | +€1,183 | +271.8% |
| Accrued charges and deferred income | 492/3 | - | €50 | +€50 | |
| Non-recurring operating income | 76A | - | €13,277 | +€13,277 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,898 | €8,260 | -€10,638 | -56.3% |
| Other operating charges | 640/8 | €5,218 | €5,695 | +€478 | +9.2% |
| Gross operating margin | 9900 | €24,840 | €31,961 | +€7,121 | +28.7% |
| Operating profit (loss) | 9901 | €724 | €18,006 | +€17,282 | +2385.6% |
| Financial income | 75/76B | €11,862 | €12,147 | +€285 | +2.4% |
| Recurring financial income | 75 | €11,862 | €12,147 | +€285 | +2.4% |
| Financial charges | 65/66B | €363 | €266 | -€97 | -26.8% |
| Recurring financial charges | 65 | €363 | €266 | -€97 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | €12,224 | €29,887 | +€17,663 | +144.5% |
| Profit (loss) for the period | 9904 | €12,224 | €29,887 | +€17,663 | +144.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,224 | €29,887 | +€17,663 | +144.5% |
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 12 October 2026 via checked.be.