BERAT23: 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.
BERAT23
Largest movements
- Receivables within one year +€142,625
up €142,625 (+3372.1%), from €4,230 to €146,854
- Stocks and contracts +€5,642
up €5,642 (+43.0%), from €13,123 to €18,765
- Advances received +€105,804
new in 2025: €105,804
- Trade debts +€44,041
up €44,041 (+963.4%), from €4,571 to €48,612
- Tax, wage and social debts -€7,341
down €7,341 (-35.4%), from €20,716 to €13,376
of which Remuneration and social security: -€8,142
- Gross operating margin -€36,047
down €36,047 (-42.9%), from €83,956 to €47,909
- Staff costs -€31,336
down €31,336 (-44.9%), from €69,818 to €38,482
- Other operating charges +€875
up €875 (+360.1%), from €243 to €1,118
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 | €60,618 | €205,580 | +€144,961 | +239.1% |
| Fixed assets | 21/28 | €16,958 | €13,458 | -€3,500 | -20.6% |
| Intangible fixed assets | 21 | €10,625 | €9,125 | -€1,500 | -14.1% |
| Tangible fixed assets | 22/27 | €6,333 | €4,333 | -€2,000 | -31.6% |
| Plant, machinery and equipment | 23 | €6,333 | €4,333 | -€2,000 | -31.6% |
| Current assets | 29/58 | €43,660 | €192,121 | +€148,461 | +340.0% |
| Stocks and contracts in progress | 3 | €13,123 | €18,765 | +€5,642 | +43.0% |
| Stocks | 30/36 | €13,123 | €18,765 | +€5,642 | +43.0% |
| Amounts receivable within one year | 40/41 | €4,230 | €146,854 | +€142,625 | +3372.1% |
| Trade receivables | 40 | €4,230 | €146,854 | +€142,625 | +3372.1% |
| Cash at bank and in hand | 54/58 | €25,494 | €26,503 | +€1,009 | +4.0% |
| Deferred charges and accrued income | 490/1 | €814 | - | -€814 | |
| Total equity and liabilities | 10/49 | €60,618 | €205,580 | +€144,961 | +239.1% |
| Equity | 10/15 | €35,241 | €36,798 | +€1,557 | +4.4% |
| Contributions | 10/11 | €16,000 | €16,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,241 | €20,798 | +€1,557 | +8.1% |
| Amounts payable | 17/49 | €25,377 | €168,782 | +€143,405 | +565.1% |
| Amounts payable within one year | 42/48 | €25,377 | €168,782 | +€143,405 | +565.1% |
| Trade debts | 44 | €4,571 | €48,612 | +€44,041 | +963.4% |
| Suppliers | 440/4 | €4,571 | €48,612 | +€44,041 | +963.4% |
| Advances received on contracts in progress | 46 | - | €105,804 | +€105,804 | |
| Taxes, remuneration and social security | 45 | €20,716 | €13,376 | -€7,341 | -35.4% |
| Taxes | 450/3 | €6,976 | €7,778 | +€802 | +11.5% |
| Remuneration and social security | 454/9 | €13,740 | €5,598 | -€8,142 | -59.3% |
| Other amounts payable | 47/48 | €90 | €991 | +€901 | +1002.1% |
| Remuneration, social security and pensions | 62 | €69,818 | €38,482 | -€31,336 | -44.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,500 | €3,500 | = | 0.0% |
| Other operating charges | 640/8 | €243 | €1,118 | +€875 | +360.1% |
| Gross operating margin | 9900 | €83,956 | €47,909 | -€36,047 | -42.9% |
| Operating profit (loss) | 9901 | €10,394 | €4,808 | -€5,586 | -53.7% |
| Financial income | 75/76B | €0 | €218 | +€218 | +545800.0% |
| Recurring financial income | 75 | €0 | €218 | +€218 | +545800.0% |
| Financial charges | 65/66B | €83 | €62 | -€21 | -24.8% |
| Recurring financial charges | 65 | €83 | €62 | -€21 | -24.8% |
| Profit (loss) for the period before taxes | 9903 | €10,311 | €4,964 | -€5,347 | -51.9% |
| Income taxes | 67/77 | €2,724 | €3,408 | +€684 | +25.1% |
| Profit (loss) for the period | 9904 | €7,588 | €1,557 | -€6,031 | -79.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,588 | €1,557 | -€6,031 | -79.5% |
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 9 October 2026 via checked.be.