Beratimmo: 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.
Beratimmo
Largest movements
- Tangible fixed assets -€29,953
down €29,953 (-6.5%), from €461,315 to €431,362
- Cash -€17,207
down €17,207 (-23.2%), from €74,171 to €56,964
mainly Debts after one year (-€26,667) and Tax, wage and social debts (-€10,292)
- Debts after one year -€26,667
down €26,667 (-30.8%), from €86,667 to €60,000
- Profit (loss) carried forward +€14,015
up €14,015 (+11.1%), from €125,901 to €139,916
- Reserves -€13,073
down €13,073 (-11.0%), from €119,131 to €106,059
of which Tax-exempt reserves: -€13,073
- Tax, wage and social debts -€10,292
down €10,292 (-40.0%), from €25,712 to €15,420
- Provisions -€6,734
down €6,734 (-12.5%), from €53,875 to €47,140
- Gross operating margin -€41,822
down €41,822 (-52.8%), from €79,240 to €37,417
- Taxes -€10,745
down €10,745 (-69.7%), from €15,420 to €4,675
- Financial charges -€3,218
down €3,218 (-42.3%), from €7,605 to €4,388
- Other operating charges -€1,310
down €1,310 (-21.3%), from €6,149 to €4,838
- Depreciation +€1,248
up €1,248 (+4.3%), from €28,705 to €29,953
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 | €555,460 | €514,076 | -€41,384 | -7.5% |
| Fixed assets | 21/28 | €461,315 | €431,362 | -€29,953 | -6.5% |
| Tangible fixed assets | 22/27 | €461,315 | €431,362 | -€29,953 | -6.5% |
| Land and buildings | 22 | €461,315 | €431,362 | -€29,953 | -6.5% |
| Current assets | 29/58 | €94,145 | €82,714 | -€11,431 | -12.1% |
| Amounts receivable within one year | 40/41 | €19,974 | €25,299 | +€5,325 | +26.7% |
| Trade receivables | 40 | €19,974 | €19,974 | = | 0.0% |
| Other amounts receivable | 41 | - | €5,325 | +€5,325 | |
| Cash at bank and in hand | 54/58 | €74,171 | €56,964 | -€17,207 | -23.2% |
| Deferred charges and accrued income | 490/1 | - | €451 | +€451 | |
| Total equity and liabilities | 10/49 | €555,460 | €514,076 | -€41,384 | -7.5% |
| Equity | 10/15 | €307,032 | €307,975 | +€942 | +0.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | - | -€62,000 | |
| Issued capital | 100 | €62,000 | - | -€62,000 | |
| Reserves | 13 | €119,131 | €106,059 | -€13,073 | -11.0% |
| Non-distributable reserves | 130/1 | €14,551 | €14,551 | = | 0.0% |
| Legal reserve | 130 | €14,551 | - | -€14,551 | |
| Reserves not available under the articles | 1311 | - | €14,551 | +€14,551 | |
| Tax-exempt reserves | 132 | €104,580 | €91,508 | -€13,073 | -12.5% |
| Profit (loss) carried forward | 14 | €125,901 | €139,916 | +€14,015 | +11.1% |
| Provisions and deferred taxes | 16 | €53,875 | €47,140 | -€6,734 | -12.5% |
| Deferred taxes | 168 | €53,875 | €47,140 | -€6,734 | -12.5% |
| Amounts payable | 17/49 | €194,553 | €158,961 | -€35,592 | -18.3% |
| Amounts payable after more than one year | 17 | €86,667 | €60,000 | -€26,667 | -30.8% |
| Financial debts | 170/4 | €86,667 | €60,000 | -€26,667 | -30.8% |
| Amounts payable within one year | 42/48 | €107,887 | €98,961 | -€8,925 | -8.3% |
| Current portion of amounts payable after more than one year | 42 | €26,667 | €28,360 | +€1,693 | +6.3% |
| Trade debts | 44 | €25,683 | €25,357 | -€327 | -1.3% |
| Suppliers | 440/4 | €25,683 | €25,357 | -€327 | -1.3% |
| Taxes, remuneration and social security | 45 | €25,712 | €15,420 | -€10,292 | -40.0% |
| Taxes | 450/3 | €25,712 | €15,420 | -€10,292 | -40.0% |
| Other amounts payable | 47/48 | €29,825 | €29,825 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,705 | €29,953 | +€1,248 | +4.3% |
| Other operating charges | 640/8 | €6,149 | €4,838 | -€1,310 | -21.3% |
| Gross operating margin | 9900 | €79,240 | €37,417 | -€41,822 | -52.8% |
| Operating profit (loss) | 9901 | €44,386 | €2,626 | -€41,760 | -94.1% |
| Financial income | 75/76B | - | €645 | +€645 | |
| Recurring financial income | 75 | - | €645 | +€645 | |
| Financial charges | 65/66B | €7,605 | €4,388 | -€3,218 | -42.3% |
| Recurring financial charges | 65 | €7,605 | €4,388 | -€3,218 | -42.3% |
| Profit (loss) for the period before taxes | 9903 | €36,780 | -€1,117 | -€37,897 | |
| Transfer from deferred taxes | 780 | €6,734 | €6,734 | = | 0.0% |
| Income taxes | 67/77 | €15,420 | €4,675 | -€10,745 | -69.7% |
| Profit (loss) for the period | 9904 | €28,095 | €942 | -€27,152 | -96.6% |
| Transfer from tax-exempt reserves | 789 | €13,073 | €13,073 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €41,167 | €14,015 | -€27,152 | -66.0% |
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 2 October 2026 via checked.be.