BEREKET OLSUN: 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.
BEREKET OLSUN
Largest movements
- Stocks and contracts -€142,961
down €142,961 (-41.9%), from €341,287 to €198,326
- Cash +€133,171
up €133,171 (+256%), from €51,977 to €185,148
mainly Stocks and contracts (+€142,961) and Net result for the year (+€91,877)
- Receivables within one year +€56,488
up €56,488 (+161%), from €35,191 to €91,679
of which Trade receivables: +€49,137
- Trade debts -€103,155
down €103,155 (-51.7%), from €199,437 to €96,282
- Profit (loss) carried forward +€91,877
up €91,877 (+63.4%), from €144,899 to €236,776
- Tax, wage and social debts +€88,942
up €88,942 (+106%), from €83,806 to €172,748
of which Remuneration and social security: +€72,295
- Other debts -€19,262
down €19,262 (-95.7%), from €20,137 to €875
- Turnover +€548,627
up €548,627 (+60.2%), from €911,324 to €1.5m
- Purchases and services +€370,799
up €370,799 (+46.4%), from €799,900 to €1.2m
- Gross operating margin +€174,003
up €174,003 (+151%), from €115,249 to €289,252
- Staff costs +€80,725
up €80,725 (+121%), from €66,561 to €147,286
- Taxes +€17,485
up €17,485 (+142%), from €12,344 to €29,828
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.
Derived cash bridge
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 | €461,079 | €514,741 | +€53,662 | +11.6% |
| Fixed assets | 21/28 | €31,383 | €36,837 | +€5,454 | +17.4% |
| Tangible fixed assets | 22/27 | €22,233 | €25,687 | +€3,454 | +15.5% |
| Plant, machinery and equipment | 23 | €7,979 | €15,204 | +€7,225 | +90.5% |
| Furniture and vehicles | 24 | €4,444 | €2,169 | -€2,274 | -51.2% |
| Other tangible fixed assets | 26 | €9,811 | €8,314 | -€1,496 | -15.3% |
| Financial fixed assets | 28 | €9,150 | €11,150 | +€2,000 | +21.9% |
| Current assets | 29/58 | €429,695 | €477,903 | +€48,208 | +11.2% |
| Stocks and contracts in progress | 3 | €341,287 | €198,326 | -€142,961 | -41.9% |
| Stocks | 30/36 | €341,287 | €198,326 | -€142,961 | -41.9% |
| Amounts receivable within one year | 40/41 | €35,191 | €91,679 | +€56,488 | +161% |
| Trade receivables | 40 | €35,191 | €84,328 | +€49,137 | +140% |
| Other amounts receivable | 41 | - | €7,351 | +€7,351 | |
| Cash at bank and in hand | 54/58 | €51,977 | €185,148 | +€133,171 | +256% |
| Deferred charges and accrued income | 490/1 | €1,241 | €2,751 | +€1,510 | +122% |
| Total equity and liabilities | 10/49 | €461,079 | €514,741 | +€53,662 | +11.6% |
| Equity | 10/15 | €152,959 | €244,836 | +€91,877 | +60.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €144,899 | €236,776 | +€91,877 | +63.4% |
| Amounts payable | 17/49 | €308,120 | €269,905 | -€38,215 | -12.4% |
| Amounts payable within one year | 42/48 | €303,380 | €269,905 | -€33,475 | -11.0% |
| Trade debts | 44 | €199,437 | €96,282 | -€103,155 | -51.7% |
| Suppliers | 440/4 | €199,437 | €96,282 | -€103,155 | -51.7% |
| Taxes, remuneration and social security | 45 | €83,806 | €172,748 | +€88,942 | +106% |
| Taxes | 450/3 | €82,202 | €98,849 | +€16,647 | +20.3% |
| Remuneration and social security | 454/9 | €1,604 | €73,899 | +€72,295 | +4,507% |
| Other amounts payable | 47/48 | €20,137 | €875 | -€19,262 | -95.7% |
| Accrued charges and deferred income | 492/3 | €4,740 | - | -€4,740 | |
| Turnover | 70 | €911,324 | €1,459,951 | +€548,627 | +60.2% |
| Non-recurring operating income | 76A | €3,825 | - | -€3,825 | |
| Goods, raw materials, services and sundry goods | 60/61 | €799,900 | €1,170,699 | +€370,799 | +46.4% |
| Remuneration, social security and pensions | 62 | €66,561 | €147,286 | +€80,725 | +121% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,818 | €5,046 | +€228 | +4.7% |
| Other operating charges | 640/8 | €1,733 | €3,996 | +€2,263 | +131% |
| Gross operating margin | 9900 | €115,249 | €289,252 | +€174,003 | +151% |
| Operating profit (loss) | 9901 | €42,137 | €132,924 | +€90,787 | +215% |
| Financial charges | 65/66B | €5,235 | €11,219 | +€5,984 | +114% |
| Recurring financial charges | 65 | €5,235 | €11,219 | +€5,984 | +114% |
| Profit (loss) for the period before taxes | 9903 | €36,903 | €121,705 | +€84,802 | +230% |
| Income taxes | 67/77 | €12,344 | €29,828 | +€17,485 | +142% |
| Profit (loss) for the period | 9904 | €24,559 | €91,877 | +€67,318 | +274% |
| Profit (loss) for the period to be appropriated | 9905 | €24,559 | €91,877 | +€67,318 | +274% |
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 29 October 2026 via checked.be.