BERAT BOZ: 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.
BERAT BOZ
Largest movements
- Tangible fixed assets -€8,146
down €8,146 (-16.0%), from €51,041 to €42,895
of which Plant, machinery and equipment: -€7,255
- Stocks and contracts +€6,884
up €6,884 (+423%), from €1,626 to €8,510
- Receivables within one year +€3,143
up €3,143 (+12.4%), from €25,335 to €28,478
of which Other amounts receivable: +€4,536
- Tax, wage and social debts +€7,133
new in 2025: €7,133
of which Remuneration and social security: +€3,775
- Debts after one year -€5,394
down €5,394 (-25.4%), from €21,233 to €15,839
- Current portion of long-term debt -€4,043
down €4,043 (-42.8%), from €9,436 to €5,394
- Trade debts +€2,390
up €2,390 (+16.6%), from €14,361 to €16,751
- Profit (loss) carried forward +€1,582
up €1,582 (+2.3%), from €69,434 to €71,016
- Gross operating margin -€18,384
down €18,384 (-34.1%), from €53,882 to €35,498
- Staff costs +€9,872
up €9,872 (+104%), from €9,482 to €19,354
- Taxes -€5,118
no longer reported in 2025 (was €5,118)
- Depreciation +€2,138
up €2,138 (+35.6%), from €6,008 to €8,146
- Other operating charges -€1,874
down €1,874 (-31.5%), from €5,943 to €4,069
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.
Derived cash bridge
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 | €121,749 | €123,418 | +€1,669 | +1.4% |
| Fixed assets | 21/28 | €51,444 | €43,297 | -€8,146 | -15.8% |
| Tangible fixed assets | 22/27 | €51,041 | €42,895 | -€8,146 | -16.0% |
| Plant, machinery and equipment | 23 | €45,671 | €38,415 | -€7,255 | -15.9% |
| Other tangible fixed assets | 26 | €5,371 | €4,480 | -€891 | -16.6% |
| Financial fixed assets | 28 | €403 | €403 | = | 0.0% |
| Current assets | 29/58 | €70,306 | €80,121 | +€9,815 | +14.0% |
| Stocks and contracts in progress | 3 | €1,626 | €8,510 | +€6,884 | +423% |
| Stocks | 30/36 | €1,626 | €8,510 | +€6,884 | +423% |
| Amounts receivable within one year | 40/41 | €25,335 | €28,478 | +€3,143 | +12.4% |
| Trade receivables | 40 | €2,595 | €1,202 | -€1,393 | -53.7% |
| Other amounts receivable | 41 | €22,740 | €27,276 | +€4,536 | +19.9% |
| Cash at bank and in hand | 54/58 | €41,927 | €41,586 | -€340 | -0.8% |
| Deferred charges and accrued income | 490/1 | €1,418 | €1,547 | +€128 | +9.0% |
| Total equity and liabilities | 10/49 | €121,749 | €123,418 | +€1,669 | +1.4% |
| Equity | 10/15 | €76,719 | €78,301 | +€1,582 | +2.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,085 | €1,085 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,085 | €1,085 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,085 | €1,085 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,434 | €71,016 | +€1,582 | +2.3% |
| Amounts payable | 17/49 | €45,030 | €45,117 | +€87 | +0.2% |
| Amounts payable after more than one year | 17 | €21,233 | €15,839 | -€5,394 | -25.4% |
| Financial debts | 170/4 | €21,233 | €15,839 | -€5,394 | -25.4% |
| Amounts payable within one year | 42/48 | €23,797 | €29,279 | +€5,481 | +23.0% |
| Current portion of amounts payable after more than one year | 42 | €9,436 | €5,394 | -€4,043 | -42.8% |
| Trade debts | 44 | €14,361 | €16,751 | +€2,390 | +16.6% |
| Suppliers | 440/4 | €14,361 | €16,751 | +€2,390 | +16.6% |
| Taxes, remuneration and social security | 45 | - | €7,133 | +€7,133 | |
| Taxes | 450/3 | - | €3,359 | +€3,359 | |
| Remuneration and social security | 454/9 | - | €3,775 | +€3,775 | |
| Remuneration, social security and pensions | 62 | €9,482 | €19,354 | +€9,872 | +104% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,008 | €8,146 | +€2,138 | +35.6% |
| Other operating charges | 640/8 | €5,943 | €4,069 | -€1,874 | -31.5% |
| Gross operating margin | 9900 | €53,882 | €35,498 | -€18,384 | -34.1% |
| Operating profit (loss) | 9901 | €32,449 | €3,929 | -€28,521 | -87.9% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €3,924 | €2,347 | -€1,577 | -40.2% |
| Recurring financial charges | 65 | €3,924 | €2,347 | -€1,577 | -40.2% |
| Profit (loss) for the period before taxes | 9903 | €28,525 | €1,582 | -€26,943 | -94.5% |
| Income taxes | 67/77 | €5,118 | - | -€5,118 | |
| Profit (loss) for the period | 9904 | €23,407 | €1,582 | -€21,826 | -93.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,407 | €1,582 | -€21,826 | -93.2% |
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 1 November 2026 via checked.be.