BERAT: 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.
BERAT
Largest movements
- Stocks and contracts +€22,105
new in 2024: €22,105
- Cash -€2,006
down €2,006 (-87.6%), from €2,289 to €284
mainly Stocks and contracts (-€22,105) and Tax, wage and social debts (-€1,869)
- Tangible fixed assets -€440
no longer reported in 2024 (was €440)
- Profit (loss) carried forward +€15,696
up €15,696, from -€10,138 to €5,557
- Other debts +€5,833
new in 2024: €5,833
- Tax, wage and social debts -€1,869
down €1,869 (-57.8%), from €3,236 to €1,367
- Gross operating margin +€16,441
up €16,441, from -€306 to €16,136
- Financial charges -€12,310
no longer reported in 2024 (was €12,310)
of which Financial charges: -€12,310
- Taxes -€3,236
no longer reported in 2024 (was €3,236)
- Other operating charges -€306
no longer reported in 2024 (was €306)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,442 | €23,102 | +€19,659 | +571.1% |
| Fixed assets | 21/28 | €1,153 | €713 | -€440 | -38.2% |
| Tangible fixed assets | 22/27 | €440 | - | -€440 | |
| Furniture and vehicles | 24 | €440 | - | -€440 | |
| Financial fixed assets | 28 | €713 | €713 | = | 0.0% |
| Current assets | 29/58 | €2,289 | €22,389 | +€20,099 | +878.0% |
| Stocks and contracts in progress | 3 | - | €22,105 | +€22,105 | |
| Stocks | 30/36 | - | €22,105 | +€22,105 | |
| Cash at bank and in hand | 54/58 | €2,289 | €284 | -€2,006 | -87.6% |
| Total equity and liabilities | 10/49 | €3,442 | €23,102 | +€19,659 | +571.1% |
| Equity | 10/15 | €207 | €15,902 | +€15,696 | +7590.1% |
| Contributions | 10/11 | €8,485 | €8,485 | = | 0.0% |
| Outside capital | 11 | €8,485 | €8,485 | = | 0.0% |
| Share premium | 1100/10 | €8,485 | €8,485 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,138 | €5,557 | +€15,696 | |
| Amounts payable | 17/49 | €3,236 | €7,199 | +€3,964 | +122.5% |
| Amounts payable within one year | 42/48 | €3,236 | €7,199 | +€3,964 | +122.5% |
| Taxes, remuneration and social security | 45 | €3,236 | €1,367 | -€1,869 | -57.8% |
| Taxes | 450/3 | €3,236 | €1,367 | -€1,869 | -57.8% |
| Other amounts payable | 47/48 | - | €5,833 | +€5,833 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €440 | €440 | = | 0.0% |
| Other operating charges | 640/8 | €306 | - | -€306 | |
| Gross operating margin | 9900 | -€306 | €16,136 | +€16,441 | |
| Operating profit (loss) | 9901 | -€1,052 | €15,696 | +€16,748 | |
| Financial charges | 65/66B | €12,310 | - | -€12,310 | |
| Recurring financial charges | 65 | €12,310 | - | -€12,310 | |
| Non-recurring financial charges | 66B | €12,310 | - | -€12,310 | |
| Profit (loss) for the period before taxes | 9903 | -€13,362 | €15,696 | +€29,057 | |
| Income taxes | 67/77 | €3,236 | - | -€3,236 | |
| Profit (loss) for the period | 9904 | -€16,597 | €15,696 | +€32,293 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,597 | €15,696 | +€32,293 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.