BEREMA: 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.
BEREMA
Largest movements
- Cash +€35,652
up €35,652 (+41.6%), from €85,652 to €121,304
mainly Net result for the year (+€41,010) and Depreciation (+€10,969)
- Tangible fixed assets -€10,969
down €10,969 (-35.8%), from €30,630 to €19,661
of which Leasing and similar rights: -€9,156
- Reserves +€75,000
up €75,000 (+750.0%), from €10,000 to €85,000
- Profit (loss) carried forward -€35,656
down €35,656 (-64.1%), from €55,656 to €20,000
- Tax, wage and social debts -€7,181
down €7,181 (-52.6%), from €13,655 to €6,473
- Debts after one year -€6,689
down €6,689 (-32.7%), from €20,432 to €13,744
- Other debts -€1,874
down €1,874 (-10.9%), from €17,171 to €15,297
- Gross operating margin -€5,561
down €5,561 (-7.8%), from €71,555 to €65,994
- Taxes -€1,585
down €1,585 (-11.9%), from €13,326 to €11,741
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 | €126,419 | €149,887 | +€23,468 | +18.6% |
| Fixed assets | 21/28 | €30,630 | €19,661 | -€10,969 | -35.8% |
| Tangible fixed assets | 22/27 | €30,630 | €19,661 | -€10,969 | -35.8% |
| Plant, machinery and equipment | 23 | €3,414 | €1,601 | -€1,813 | -53.1% |
| Leasing and similar rights | 25 | €27,216 | €18,060 | -€9,156 | -33.6% |
| Current assets | 29/58 | €95,789 | €130,226 | +€34,437 | +36.0% |
| Amounts receivable within one year | 40/41 | €9,452 | €8,216 | -€1,236 | -13.1% |
| Trade receivables | 40 | €9,452 | €7,916 | -€1,536 | -16.3% |
| Other amounts receivable | 41 | - | €300 | +€300 | |
| Cash at bank and in hand | 54/58 | €85,652 | €121,304 | +€35,652 | +41.6% |
| Deferred charges and accrued income | 490/1 | €685 | €706 | +€21 | +3.1% |
| Total equity and liabilities | 10/49 | €126,419 | €149,887 | +€23,468 | +18.6% |
| Equity | 10/15 | €65,776 | €105,120 | +€39,344 | +59.8% |
| Contributions | 10/11 | €120 | €120 | = | 0.0% |
| Reserves | 13 | €10,000 | €85,000 | +€75,000 | +750.0% |
| Distributable reserves | 133 | €10,000 | €85,000 | +€75,000 | +750.0% |
| Profit (loss) carried forward | 14 | €55,656 | €20,000 | -€35,656 | -64.1% |
| Amounts payable | 17/49 | €60,643 | €44,767 | -€15,876 | -26.2% |
| Amounts payable after more than one year | 17 | €20,432 | €13,744 | -€6,689 | -32.7% |
| Financial debts | 170/4 | €20,432 | €13,744 | -€6,689 | -32.7% |
| Amounts payable within one year | 42/48 | €40,211 | €31,023 | -€9,188 | -22.8% |
| Current portion of amounts payable after more than one year | 42 | €6,505 | €6,689 | +€183 | +2.8% |
| Trade debts | 44 | €2,880 | €2,564 | -€316 | -11.0% |
| Suppliers | 440/4 | €2,880 | €2,564 | -€316 | -11.0% |
| Taxes, remuneration and social security | 45 | €13,655 | €6,473 | -€7,181 | -52.6% |
| Taxes | 450/3 | €13,655 | €6,473 | -€7,181 | -52.6% |
| Other amounts payable | 47/48 | €17,171 | €15,297 | -€1,874 | -10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,200 | €10,969 | -€231 | -2.1% |
| Other operating charges | 640/8 | €1,568 | €1,401 | -€167 | -10.7% |
| Gross operating margin | 9900 | €71,555 | €65,994 | -€5,561 | -7.8% |
| Operating profit (loss) | 9901 | €58,787 | €53,624 | -€5,163 | -8.8% |
| Financial income | 75/76B | €430 | €0 | -€430 | -100.0% |
| Recurring financial income | 75 | €430 | €0 | -€430 | -100.0% |
| Financial charges | 65/66B | €1,045 | €873 | -€173 | -16.5% |
| Recurring financial charges | 65 | €1,045 | €873 | -€173 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €58,172 | €52,751 | -€5,420 | -9.3% |
| Income taxes | 67/77 | €13,326 | €11,741 | -€1,585 | -11.9% |
| Profit (loss) for the period | 9904 | €44,846 | €41,010 | -€3,836 | -8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €44,846 | €41,010 | -€3,836 | -8.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.