BEREKET: 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.
BEREKET
Largest movements
- Stocks and contracts +€16,434
up €16,434 (+71.0%), from €23,148 to €39,582
- Tangible fixed assets -€15,723
down €15,723 (-8.8%), from €178,074 to €162,351
- Cash +€4,752
up €4,752 (+94.0%), from €5,055 to €9,807
mainly Debts after one year (+€22,155) and Depreciation (+€15,723)
- Debts after one year +€22,155
up €22,155 (+26.4%), from €83,898 to €106,053
- Trade debts -€11,641
down €11,641 (-31.9%), from €36,484 to €24,842
- Current portion of long-term debt +€6,593
up €6,593 (+33.9%), from €19,474 to €26,067
- Profit (loss) carried forward -€5,181
new in 2025: -€5,181
- Short-term financial debts -€4,478
down €4,478 (-87.8%), from €5,100 to €622
- Gross operating margin -€31,618
down €31,618 (-56.7%), from €55,727 to €24,109
- Taxes -€8,324
down €8,324 (-97.3%), from €8,553 to €229
- Financial charges +€2,444
up €2,444 (+29.8%), from €8,195 to €10,639
- Financial income +€559
up €559 (+55378.2%), from €1 to €560
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 | €209,239 | €213,169 | +€3,930 | +1.9% |
| Fixed assets | 21/28 | €178,074 | €162,351 | -€15,723 | -8.8% |
| Tangible fixed assets | 22/27 | €178,074 | €162,351 | -€15,723 | -8.8% |
| Land and buildings | 22 | €178,074 | €162,351 | -€15,723 | -8.8% |
| Current assets | 29/58 | €31,165 | €50,818 | +€19,652 | +63.1% |
| Stocks and contracts in progress | 3 | €23,148 | €39,582 | +€16,434 | +71.0% |
| Stocks | 30/36 | €23,148 | €39,582 | +€16,434 | +71.0% |
| Amounts receivable within one year | 40/41 | €2,962 | €1,390 | -€1,572 | -53.1% |
| Trade receivables | 40 | €1,749 | €578 | -€1,171 | -66.9% |
| Other amounts receivable | 41 | €1,214 | €812 | -€401 | -33.1% |
| Cash at bank and in hand | 54/58 | €5,055 | €9,807 | +€4,752 | +94.0% |
| Deferred charges and accrued income | 490/1 | - | €38 | +€38 | |
| Total equity and liabilities | 10/49 | €209,239 | €213,169 | +€3,930 | +1.9% |
| Equity | 10/15 | €48,832 | €43,651 | -€5,181 | -10.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €30,232 | €30,232 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €28,372 | €28,372 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€5,181 | -€5,181 | |
| Amounts payable | 17/49 | €160,407 | €169,517 | +€9,111 | +5.7% |
| Amounts payable after more than one year | 17 | €83,898 | €106,053 | +€22,155 | +26.4% |
| Financial debts | 170/4 | €83,898 | €106,053 | +€22,155 | +26.4% |
| Amounts payable within one year | 42/48 | €76,509 | €63,464 | -€13,045 | -17.0% |
| Current portion of amounts payable after more than one year | 42 | €19,474 | €26,067 | +€6,593 | +33.9% |
| Financial debts | 43 | €5,100 | €622 | -€4,478 | -87.8% |
| Credit institutions | 430/8 | €5,100 | €622 | -€4,478 | -87.8% |
| Trade debts | 44 | €36,484 | €24,842 | -€11,641 | -31.9% |
| Suppliers | 440/4 | €36,484 | €24,842 | -€11,641 | -31.9% |
| Taxes, remuneration and social security | 45 | €12,055 | €8,782 | -€3,273 | -27.2% |
| Taxes | 450/3 | €12,055 | €8,782 | -€3,273 | -27.2% |
| Other amounts payable | 47/48 | €3,397 | €3,151 | -€245 | -7.2% |
| Non-recurring operating income | 76A | €11,238 | - | -€11,238 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,684 | €15,723 | +€38 | +0.2% |
| Other operating charges | 640/8 | €3,733 | €3,260 | -€473 | -12.7% |
| Gross operating margin | 9900 | €55,727 | €24,109 | -€31,618 | -56.7% |
| Operating profit (loss) | 9901 | €36,309 | €5,126 | -€31,183 | -85.9% |
| Financial income | 75/76B | €1 | €560 | +€559 | +55378.2% |
| Recurring financial income | 75 | €1 | €560 | +€559 | +55378.2% |
| Financial charges | 65/66B | €8,195 | €10,639 | +€2,444 | +29.8% |
| Recurring financial charges | 65 | €8,195 | €10,639 | +€2,444 | +29.8% |
| Profit (loss) for the period before taxes | 9903 | €28,115 | -€4,952 | -€33,068 | |
| Income taxes | 67/77 | €8,553 | €229 | -€8,324 | -97.3% |
| Profit (loss) for the period | 9904 | €19,562 | -€5,181 | -€24,743 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,562 | -€5,181 | -€24,743 |
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.