BERAT TRANS: 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 TRANS
Largest movements
- Receivables within one year +€29,291
up €29,291 (+55.3%), from €52,949 to €82,240
of which Trade receivables: +€31,736
- Tangible fixed assets -€8,863
down €8,863 (-23.2%), from €38,246 to €29,384
- Deferred charges and accrued income -€4,970
down €4,970 (-48.2%), from €10,319 to €5,348
- Cash +€1,808
up €1,808 (+3752.3%), from €48 to €1,856
mainly Trade debts (+€34,020) and Depreciation (+€8,863)
- Trade debts +€34,020
up €34,020 (+82.2%), from €41,403 to €75,422
- Debts after one year -€21,588
down €21,588 (-53.2%), from €40,594 to €19,005
of which Other amounts payable: -€24,574
- Current portion of long-term debt +€8,636
new in 2024: €8,636
- Profit (loss) carried forward -€5,325
down €5,325 (-36.2%), from -€14,728 to -€20,052
- Tax, wage and social debts +€1,524
up €1,524 (+11.6%), from €13,125 to €14,649
- Gross operating margin -€7,945
down €7,945 (-23.5%), from €33,826 to €25,881
- Other operating charges -€2,899
down €2,899 (-13.6%), from €21,363 to €18,464
- Depreciation +€2,428
up €2,428 (+37.7%), from €6,434 to €8,863
- Financial charges +€2,187
up €2,187 (+201.8%), from €1,084 to €3,271
of which Financial charges: +€2,339
- Taxes -€1,770
down €1,770 (-67.3%), from €2,631 to €862
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 | €115,362 | €132,628 | +€17,266 | +15.0% |
| Fixed assets | 21/28 | €52,046 | €43,184 | -€8,863 | -17.0% |
| Tangible fixed assets | 22/27 | €38,246 | €29,384 | -€8,863 | -23.2% |
| Furniture and vehicles | 24 | €38,246 | €29,384 | -€8,863 | -23.2% |
| Financial fixed assets | 28 | €13,800 | €13,800 | = | 0.0% |
| Current assets | 29/58 | €63,316 | €89,445 | +€26,129 | +41.3% |
| Amounts receivable within one year | 40/41 | €52,949 | €82,240 | +€29,291 | +55.3% |
| Trade receivables | 40 | €45,195 | €76,931 | +€31,736 | +70.2% |
| Other amounts receivable | 41 | €7,753 | €5,308 | -€2,445 | -31.5% |
| Cash at bank and in hand | 54/58 | €48 | €1,856 | +€1,808 | +3752.3% |
| Deferred charges and accrued income | 490/1 | €10,319 | €5,348 | -€4,970 | -48.2% |
| Total equity and liabilities | 10/49 | €115,362 | €132,628 | +€17,266 | +15.0% |
| Equity | 10/15 | €20,241 | €14,916 | -€5,325 | -26.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €29,968 | €29,968 | = | 0.0% |
| Distributable reserves | 133 | €29,968 | €29,968 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,728 | -€20,052 | -€5,325 | -36.2% |
| Amounts payable | 17/49 | €95,121 | €117,712 | +€22,591 | +23.7% |
| Amounts payable after more than one year | 17 | €40,594 | €19,005 | -€21,588 | -53.2% |
| Financial debts | 170/4 | - | €2,986 | +€2,986 | |
| Other amounts payable | 178/9 | €40,594 | €16,020 | -€24,574 | -60.5% |
| Amounts payable within one year | 42/48 | €54,528 | €98,707 | +€44,179 | +81.0% |
| Current portion of amounts payable after more than one year | 42 | - | €8,636 | +€8,636 | |
| Trade debts | 44 | €41,403 | €75,422 | +€34,020 | +82.2% |
| Suppliers | 440/4 | €41,403 | €75,422 | +€34,020 | +82.2% |
| Taxes, remuneration and social security | 45 | €13,125 | €14,649 | +€1,524 | +11.6% |
| Taxes | 450/3 | €13,125 | €14,649 | +€1,524 | +11.6% |
| Non-recurring operating income | 76A | €5,000 | - | -€5,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,434 | €8,863 | +€2,428 | +37.7% |
| Other operating charges | 640/8 | €21,363 | €18,464 | -€2,899 | -13.6% |
| Gross operating margin | 9900 | €33,826 | €25,881 | -€7,945 | -23.5% |
| Operating profit (loss) | 9901 | €6,029 | -€1,445 | -€7,475 | |
| Financial income | 75/76B | €3 | €254 | +€250 | +7335.5% |
| Recurring financial income | 75 | €3 | €254 | +€250 | +7335.5% |
| Financial charges | 65/66B | €1,084 | €3,271 | +€2,187 | +201.8% |
| Recurring financial charges | 65 | €787 | €3,126 | +€2,339 | +297.0% |
| Non-recurring financial charges | 66B | €296 | €145 | -€151 | -51.1% |
| Profit (loss) for the period before taxes | 9903 | €4,949 | -€4,463 | -€9,412 | |
| Income taxes | 67/77 | €2,631 | €862 | -€1,770 | -67.3% |
| Profit (loss) for the period | 9904 | €2,317 | -€5,325 | -€7,642 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,317 | -€5,325 | -€7,642 |
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 2 October 2026 via checked.be.