BEREMAT: 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.
BEREMAT
Largest movements
- Receivables within one year +€1.3m
up €1.3m (+134%), from €958,921 to €2.2m
of which Trade receivables: +€1.4m
- Stocks and contracts +€70,706
up €70,706 (+19.8%), from €357,816 to €428,522
- Cash +€65,333
up €65,333 (+9.4%), from €694,627 to €759,959
mainly Trade debts (+€1.1m) and Net result for the year (+€216,936)
- Receivables after one year -€62,820
down €62,820 (-100%), from €62,820 to €0
- Trade debts +€1.1m
up €1.1m (+217%), from €520,293 to €1.7m
- Profit (loss) carried forward +€216,936
up €216,936 (+14.1%), from €1.5m to €1.8m
- Write-downs -€200,284
down €200,284 (-100%), from €200,284 to €0
- Financial income -€133,899
down €133,899 (-100.0%), from €133,899 to €0
- Gross operating margin +€97,724
up €97,724 (+37.8%), from €258,232 to €355,956
- Taxes +€41,138
up €41,138 (+121%), from €33,935 to €75,073
- Financial charges +€7,625
up €7,625 (+13.6%), from €56,260 to €63,885
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 | €2,086,440 | €3,438,986 | +€1.4m | +64.8% |
| Fixed assets | 21/28 | €2,000 | €2,000 | = | 0.0% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €2,084,440 | €3,436,986 | +€1.4m | +64.9% |
| Amounts receivable after more than one year | 29 | €62,820 | €0 | -€62,820 | -100% |
| Other amounts receivable | 291 | €62,820 | €0 | -€62,820 | -100% |
| Stocks and contracts in progress | 3 | €357,816 | €428,522 | +€70,706 | +19.8% |
| Stocks | 30/36 | €357,816 | €428,522 | +€70,706 | +19.8% |
| Amounts receivable within one year | 40/41 | €958,921 | €2,243,282 | +€1.3m | +134% |
| Trade receivables | 40 | €707,378 | €2,101,455 | +€1.4m | +197% |
| Other amounts receivable | 41 | €251,543 | €141,827 | -€109,716 | -43.6% |
| Cash at bank and in hand | 54/58 | €694,627 | €759,959 | +€65,333 | +9.4% |
| Deferred charges and accrued income | 490/1 | €10,256 | €5,223 | -€5,033 | -49.1% |
| Total equity and liabilities | 10/49 | €2,086,440 | €3,438,986 | +€1.4m | +64.8% |
| Equity | 10/15 | €1,561,647 | €1,778,583 | +€216,936 | +13.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €0 | -€2,500 | -100% |
| Reserves not available under the articles | 1311 | €2,500 | €0 | -€2,500 | -100% |
| Distributable reserves | 133 | - | €2,500 | +€2,500 | |
| Profit (loss) carried forward | 14 | €1,534,147 | €1,751,083 | +€216,936 | +14.1% |
| Amounts payable | 17/49 | €524,793 | €1,660,403 | +€1.1m | +216% |
| Amounts payable within one year | 42/48 | €524,793 | €1,660,403 | +€1.1m | +216% |
| Trade debts | 44 | €520,293 | €1,650,331 | +€1.1m | +217% |
| Suppliers | 440/4 | €520,293 | €1,650,331 | +€1.1m | +217% |
| Taxes, remuneration and social security | 45 | - | €10,073 | +€10,073 | |
| Taxes | 450/3 | - | €10,073 | +€10,073 | |
| Other amounts payable | 47/48 | €4,500 | €0 | -€4,500 | -100% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €200,284 | €0 | -€200,284 | -100% |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | €258,232 | €355,956 | +€97,724 | +37.8% |
| Operating profit (loss) | 9901 | €57,886 | €355,894 | +€298,008 | +515% |
| Financial income | 75/76B | €133,899 | €0 | -€133,899 | -100.0% |
| Recurring financial income | 75 | €133,899 | €0 | -€133,899 | -100.0% |
| Financial charges | 65/66B | €56,260 | €63,885 | +€7,625 | +13.6% |
| Recurring financial charges | 65 | €56,260 | €63,885 | +€7,625 | +13.6% |
| Profit (loss) for the period before taxes | 9903 | €135,525 | €292,008 | +€156,483 | +115% |
| Income taxes | 67/77 | €33,935 | €75,073 | +€41,138 | +121% |
| Profit (loss) for the period | 9904 | €101,590 | €216,936 | +€115,346 | +114% |
| Profit (loss) for the period to be appropriated | 9905 | €101,590 | €216,936 | +€115,346 | +114% |
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 17 October 2026 via checked.be.