BEREKRAFT: 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.
BEREKRAFT
Largest movements
- Receivables within one year +€152,946
up €152,946 (+210.6%), from €72,629 to €225,575
of which Other amounts receivable: +€225,546
- Cash -€16,001
down €16,001 (-17.0%), from €94,233 to €78,232
mainly Receivables within one year (-€152,946) and Contributions, distributions and other (-€1,666)
- Reserves +€131,784
up €131,784 (+118.4%), from €111,306 to €243,090
- Gross operating margin +€27,296
up €27,296 (+18.8%), from €144,850 to €172,145
- Taxes +€6,915
up €6,915 (+21.8%), from €31,738 to €38,654
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 | €166,907 | €304,241 | +€137,334 | +82.3% |
| Current assets | 29/58 | €166,907 | €304,241 | +€137,334 | +82.3% |
| Amounts receivable within one year | 40/41 | €72,629 | €225,575 | +€152,946 | +210.6% |
| Trade receivables | 40 | €72,600 | €0 | -€72,600 | -100.0% |
| Other amounts receivable | 41 | €29 | €225,575 | +€225,546 | +790281.0% |
| Cash at bank and in hand | 54/58 | €94,233 | €78,232 | -€16,001 | -17.0% |
| Deferred charges and accrued income | 490/1 | €45 | €434 | +€389 | +861.1% |
| Total equity and liabilities | 10/49 | €166,907 | €304,241 | +€137,334 | +82.3% |
| Equity | 10/15 | €113,306 | €245,090 | +€131,784 | +116.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €111,306 | €243,090 | +€131,784 | +118.4% |
| Distributable reserves | 133 | €111,306 | €243,090 | +€131,784 | +118.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €53,601 | €59,151 | +€5,550 | +10.4% |
| Amounts payable within one year | 42/48 | €53,519 | €58,906 | +€5,387 | +10.1% |
| Trade debts | 44 | €3,311 | €3,268 | -€43 | -1.3% |
| Suppliers | 440/4 | €3,311 | €3,268 | -€43 | -1.3% |
| Taxes, remuneration and social security | 45 | €46,321 | €49,268 | +€2,946 | +6.4% |
| Taxes | 450/3 | €46,321 | €49,268 | +€2,946 | +6.4% |
| Other amounts payable | 47/48 | €3,887 | €6,370 | +€2,483 | +63.9% |
| Accrued charges and deferred income | 492/3 | €82 | €245 | +€164 | +200.2% |
| Other operating charges | 640/8 | - | €128 | +€128 | |
| Gross operating margin | 9900 | €144,850 | €172,145 | +€27,296 | +18.8% |
| Operating profit (loss) | 9901 | €144,850 | €172,017 | +€27,168 | +18.8% |
| Financial income | 75/76B | €0 | €386 | +€386 | +385520.0% |
| Recurring financial income | 75 | €0 | €386 | +€386 | +385520.0% |
| Financial charges | 65/66B | €139 | €299 | +€160 | +114.8% |
| Recurring financial charges | 65 | €139 | €299 | +€160 | +114.8% |
| Profit (loss) for the period before taxes | 9903 | €144,711 | €172,104 | +€27,393 | +18.9% |
| Income taxes | 67/77 | €31,738 | €38,654 | +€6,915 | +21.8% |
| Profit (loss) for the period | 9904 | €112,972 | €133,450 | +€20,478 | +18.1% |
| Profit (loss) for the period to be appropriated | 9905 | €112,972 | €133,450 | +€20,478 | +18.1% |
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 11 October 2026 via checked.be.