Beratb: 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.
Beratb
Largest movements
- Receivables within one year +€11,576
up €11,576 (+86.8%), from €13,330 to €24,906
of which Other amounts receivable: +€11,576
- Cash +€7,019
up €7,019 (+93.0%), from €7,548 to €14,568
mainly Net result for the year (+€25,380)
- Deferred charges and accrued income +€3,386
up €3,386 (+312.0%), from €1,085 to €4,472
- Profit (loss) carried forward +€25,380
up €25,380 (+500.5%), from €5,070 to €30,451
- Trade debts -€1,887
down €1,887 (-34.0%), from €5,544 to €3,657
- Tax, wage and social debts -€1,511
down €1,511 (-46.0%), from €3,289 to €1,777
of which Taxes: -€1,511
- Gross operating margin +€47,948
up €47,948, from -€17,963 to €29,985
- Depreciation -€4,163
down €4,163 (-100.0%), from €4,163 to €0
- Taxes +€1,205
up €1,205 (+227.6%), from €529 to €1,734
- Other operating charges +€870
up €870 (+56.1%), from €1,549 to €2,418
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 | €21,963 | €43,946 | +€21,982 | +100.1% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €21,963 | €43,946 | +€21,982 | +100.1% |
| Amounts receivable within one year | 40/41 | €13,330 | €24,906 | +€11,576 | +86.8% |
| Trade receivables | 40 | €2,623 | €2,623 | = | 0.0% |
| Other amounts receivable | 41 | €10,707 | €22,283 | +€11,576 | +108.1% |
| Cash at bank and in hand | 54/58 | €7,548 | €14,568 | +€7,019 | +93.0% |
| Deferred charges and accrued income | 490/1 | €1,085 | €4,472 | +€3,386 | +312.0% |
| Total equity and liabilities | 10/49 | €21,963 | €43,946 | +€21,982 | +100.1% |
| Equity | 10/15 | €13,130 | €38,511 | +€25,380 | +193.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,070 | €30,451 | +€25,380 | +500.5% |
| Amounts payable | 17/49 | €8,833 | €5,435 | -€3,398 | -38.5% |
| Amounts payable within one year | 42/48 | €8,833 | €5,435 | -€3,398 | -38.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €5,544 | €3,657 | -€1,887 | -34.0% |
| Suppliers | 440/4 | €5,544 | €3,657 | -€1,887 | -34.0% |
| Taxes, remuneration and social security | 45 | €3,289 | €1,777 | -€1,511 | -46.0% |
| Taxes | 450/3 | €3,289 | €1,777 | -€1,511 | -46.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,163 | €0 | -€4,163 | -100.0% |
| Other operating charges | 640/8 | €1,549 | €2,418 | +€870 | +56.1% |
| Gross operating margin | 9900 | -€17,963 | €29,985 | +€47,948 | |
| Operating profit (loss) | 9901 | -€23,674 | €27,566 | +€51,241 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €253 | €453 | +€199 | +78.7% |
| Recurring financial charges | 65 | €253 | €453 | +€199 | +78.7% |
| Profit (loss) for the period before taxes | 9903 | -€23,927 | €27,114 | +€51,041 | |
| Income taxes | 67/77 | €529 | €1,734 | +€1,205 | +227.6% |
| Profit (loss) for the period | 9904 | -€24,457 | €25,380 | +€49,837 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,457 | €25,380 | +€49,837 |
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 10 October 2026 via checked.be.