BERAT FOOD: what changed
BERAT FOOD
Largest movements
- Receivables within one year +€46,368
up €46,368 (+172%), from €26,991 to €73,359
- Cash -€11,267
down €11,267 (-43.6%), from €25,818 to €14,551
mainly Receivables within one year (-€46,368) and Other debts (-€20,332)
- Tangible fixed assets -€10,459
down €10,459 (-10.5%), from €99,524 to €89,065
of which Plant, machinery and equipment: -€6,952
- Trade debts +€50,998
up €50,998 (+181%), from €28,115 to €79,113
- Other debts -€20,332
down €20,332 (-28.3%), from €71,772 to €51,439
- Tax, wage and social debts -€7,455
down €7,455 (-40.6%), from €18,374 to €10,919
of which Remuneration and social security: -€4,779
- Gross operating margin -€32,745
down €32,745 (-29.3%), from €111,834 to €79,089
- Staff costs -€11,783
down €11,783 (-19.1%), from €61,595 to €49,811
- Taxes +€7,159
up €7,159 (+165%), from €4,327 to €11,486
- Financial charges -€2,733
down €2,733 (-91.3%), from €2,995 to €262
- Other operating charges +€1,918
up €1,918 (+529%), from €363 to €2,281
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €152,333 | €176,975 | +€24,642 | +16.2% |
| Fixed assets | 21/28 | €99,524 | €89,065 | -€10,459 | -10.5% |
| Tangible fixed assets | 22/27 | €99,524 | €89,065 | -€10,459 | -10.5% |
| Plant, machinery and equipment | 23 | €79,609 | €72,658 | -€6,952 | -8.7% |
| Furniture and vehicles | 24 | €3,000 | €1,500 | -€1,500 | -50.0% |
| Other tangible fixed assets | 26 | €16,915 | €14,908 | -€2,007 | -11.9% |
| Current assets | 29/58 | €52,808 | €87,909 | +€35,101 | +66.5% |
| Amounts receivable within one year | 40/41 | €26,991 | €73,359 | +€46,368 | +172% |
| Trade receivables | 40 | €26,991 | €73,359 | +€46,368 | +172% |
| Cash at bank and in hand | 54/58 | €25,818 | €14,551 | -€11,267 | -43.6% |
| Total equity and liabilities | 10/49 | €152,333 | €176,975 | +€24,642 | +16.2% |
| Equity | 10/15 | €34,072 | €35,504 | +€1,431 | +4.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,072 | €33,504 | +€1,431 | +4.5% |
| Amounts payable | 17/49 | €118,260 | €141,471 | +€23,211 | +19.6% |
| Amounts payable within one year | 42/48 | €118,260 | €141,471 | +€23,211 | +19.6% |
| Trade debts | 44 | €28,115 | €79,113 | +€50,998 | +181% |
| Suppliers | 440/4 | €28,115 | €79,113 | +€50,998 | +181% |
| Taxes, remuneration and social security | 45 | €18,374 | €10,919 | -€7,455 | -40.6% |
| Taxes | 450/3 | €7,454 | €4,778 | -€2,676 | -35.9% |
| Remuneration and social security | 454/9 | €10,920 | €6,141 | -€4,779 | -43.8% |
| Other amounts payable | 47/48 | €71,772 | €51,439 | -€20,332 | -28.3% |
| Remuneration, social security and pensions | 62 | €61,595 | €49,811 | -€11,783 | -19.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,246 | €13,919 | +€673 | +5.1% |
| Other operating charges | 640/8 | €363 | €2,281 | +€1,918 | +529% |
| Gross operating margin | 9900 | €111,834 | €79,089 | -€32,745 | -29.3% |
| Operating profit (loss) | 9901 | €36,630 | €13,077 | -€23,553 | -64.3% |
| Financial income | 75/76B | - | €102 | +€102 | |
| Recurring financial income | 75 | - | €102 | +€102 | |
| Non-recurring financial income | 76B | - | €102 | +€102 | |
| Financial charges | 65/66B | €2,995 | €262 | -€2,733 | -91.3% |
| Recurring financial charges | 65 | €2,995 | €262 | -€2,733 | -91.3% |
| Profit (loss) for the period before taxes | 9903 | €33,636 | €12,917 | -€20,718 | -61.6% |
| Income taxes | 67/77 | €4,327 | €11,486 | +€7,159 | +165% |
| Profit (loss) for the period | 9904 | €29,309 | €1,431 | -€27,877 | -95.1% |
| Profit (loss) for the period to be appropriated | 9905 | €29,309 | €1,431 | -€27,877 | -95.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.