BERATI CONSTRUCT: 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.
BERATI CONSTRUCT
Largest movements
- Cash +€11,698
up €11,698 (+56.2%), from €20,825 to €32,522
mainly Advances received (+€9,936) and Depreciation (+€3,717)
- Tangible fixed assets -€2,549
down €2,549 (-25.5%), from €9,992 to €7,443
of which Furniture and vehicles: -€3,271
- Receivables within one year -€1,095
down €1,095 (-8.0%), from €13,657 to €12,562
of which Trade receivables: -€4,354
- Deferred charges and accrued income -€615
no longer reported in 2025 (was €615)
- Advances received +€9,936
new in 2025: €9,936
- Profit (loss) carried forward -€2,802
new in 2025: -€2,802
- Gross operating margin -€62,875
down €62,875 (-94.5%), from €66,509 to €3,635
- Write-downs -€24,850
no longer reported in 2025 (was €24,850)
- Taxes -€7,910
no longer reported in 2025 (was €7,910)
- Depreciation +€2,387
up €2,387 (+179.4%), from €1,330 to €3,717
- Financial charges +€980
up €980 (+613.3%), from €160 to €1,140
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 | €45,089 | €52,528 | +€7,439 | +16.5% |
| Fixed assets | 21/28 | €9,992 | €7,443 | -€2,549 | -25.5% |
| Tangible fixed assets | 22/27 | €9,992 | €7,443 | -€2,549 | -25.5% |
| Plant, machinery and equipment | 23 | €1,184 | €1,907 | +€723 | +61.0% |
| Furniture and vehicles | 24 | €8,808 | €5,537 | -€3,271 | -37.1% |
| Current assets | 29/58 | €35,097 | €45,084 | +€9,987 | +28.5% |
| Amounts receivable within one year | 40/41 | €13,657 | €12,562 | -€1,095 | -8.0% |
| Trade receivables | 40 | €10,140 | €5,786 | -€4,354 | -42.9% |
| Other amounts receivable | 41 | €3,517 | €6,776 | +€3,259 | +92.7% |
| Cash at bank and in hand | 54/58 | €20,825 | €32,522 | +€11,698 | +56.2% |
| Deferred charges and accrued income | 490/1 | €615 | - | -€615 | |
| Total equity and liabilities | 10/49 | €45,089 | €52,528 | +€7,439 | +16.5% |
| Equity | 10/15 | €33,800 | €30,998 | -€2,802 | -8.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €30,800 | €30,800 | = | 0.0% |
| Distributable reserves | 133 | €30,800 | €30,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€2,802 | -€2,802 | |
| Amounts payable | 17/49 | €11,289 | €21,530 | +€10,241 | +90.7% |
| Amounts payable within one year | 42/48 | €11,229 | €21,469 | +€10,241 | +91.2% |
| Trade debts | 44 | €175 | - | -€175 | |
| Suppliers | 440/4 | €175 | - | -€175 | |
| Advances received on contracts in progress | 46 | - | €9,936 | +€9,936 | |
| Taxes, remuneration and social security | 45 | €8,443 | €8,443 | = | 0.0% |
| Taxes | 450/3 | €8,443 | €8,443 | = | 0.0% |
| Other amounts payable | 47/48 | €2,611 | €3,090 | +€479 | +18.4% |
| Accrued charges and deferred income | 492/3 | €61 | €61 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | €600 | +€600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,330 | €3,717 | +€2,387 | +179.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €24,850 | - | -€24,850 | |
| Other operating charges | 640/8 | €525 | €980 | +€455 | +86.6% |
| Non-recurring operating charges | 66A | €935 | - | -€935 | |
| Gross operating margin | 9900 | €66,509 | €3,635 | -€62,875 | -94.5% |
| Operating profit (loss) | 9901 | €38,870 | -€1,662 | -€40,532 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €160 | €1,140 | +€980 | +613.3% |
| Recurring financial charges | 65 | €160 | €1,140 | +€980 | +613.3% |
| Profit (loss) for the period before taxes | 9903 | €38,710 | -€2,802 | -€41,512 | |
| Income taxes | 67/77 | €7,910 | - | -€7,910 | |
| Profit (loss) for the period | 9904 | €30,800 | -€2,802 | -€33,602 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,800 | -€2,802 | -€33,602 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.