BEREMI & PARTNERS: 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.
BEREMI & PARTNERS
Largest movements
- Cash +€29,837
up €29,837 (+209%), from €14,301 to €44,138
mainly Net result for the year (+€107,683) and Current portion of long-term debt (+€1,153)
- Profit (loss) carried forward +€107,683
up €107,683 (+28.3%), from €380,525 to €488,208
- Debts after one year -€80,048
down €80,048 (-38.3%), from €209,003 to €128,955
- Financial income +€47,648
up €47,648 (+95.3%), from €50,000 to €97,648
- Financial charges -€1,267
down €1,267 (-27.7%), from €4,569 to €3,301
- Taxes +€1,178
up €1,178 (+54.3%), from €2,167 to €3,345
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 | €1,250,334 | €1,279,138 | +€28,805 | +2.3% |
| Fixed assets | 21/28 | €1,235,000 | €1,235,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,235,000 | €1,235,000 | = | 0.0% |
| Current assets | 29/58 | €15,334 | €44,138 | +€28,805 | +188% |
| Amounts receivable within one year | 40/41 | €1,033 | - | -€1,033 | |
| Other amounts receivable | 41 | €1,033 | - | -€1,033 | |
| Cash at bank and in hand | 54/58 | €14,301 | €44,138 | +€29,837 | +209% |
| Total equity and liabilities | 10/49 | €1,250,334 | €1,279,138 | +€28,805 | +2.3% |
| Equity | 10/15 | €580,525 | €688,208 | +€107,683 | +18.5% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €380,525 | €488,208 | +€107,683 | +28.3% |
| Amounts payable | 17/49 | €669,809 | €590,930 | -€78,878 | -11.8% |
| Amounts payable after more than one year | 17 | €209,003 | €128,955 | -€80,048 | -38.3% |
| Financial debts | 170/4 | €209,003 | €128,955 | -€80,048 | -38.3% |
| Amounts payable within one year | 42/48 | €460,477 | €461,975 | +€1,498 | +0.3% |
| Current portion of amounts payable after more than one year | 42 | €85,517 | €86,670 | +€1,153 | +1.3% |
| Taxes, remuneration and social security | 45 | - | €345 | +€345 | |
| Taxes | 450/3 | - | €345 | +€345 | |
| Other amounts payable | 47/48 | €374,960 | €374,960 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €329 | - | -€329 | |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Gross operating margin | 9900 | €17,805 | €17,680 | -€125 | -0.7% |
| Operating profit (loss) | 9901 | €16,838 | €16,681 | -€156 | -0.9% |
| Financial income | 75/76B | €50,000 | €97,648 | +€47,648 | +95.3% |
| Recurring financial income | 75 | €50,000 | €97,648 | +€47,648 | +95.3% |
| Financial charges | 65/66B | €4,569 | €3,301 | -€1,267 | -27.7% |
| Recurring financial charges | 65 | €4,569 | €3,301 | -€1,267 | -27.7% |
| Profit (loss) for the period before taxes | 9903 | €62,269 | €111,028 | +€48,759 | +78.3% |
| Income taxes | 67/77 | €2,167 | €3,345 | +€1,178 | +54.3% |
| Profit (loss) for the period | 9904 | €60,101 | €107,683 | +€47,582 | +79.2% |
| Profit (loss) for the period to be appropriated | 9905 | €60,101 | €107,683 | +€47,582 | +79.2% |
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 28 October 2026 via checked.be.