BERHAN TRANS: 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.
BERHAN TRANS
Largest movements
- Receivables within one year -€118,801
down €118,801 (-55.9%), from €212,397 to €93,596
of which Trade receivables: -€107,341
- Cash -€22,971
down €22,971 (-61.9%), from €37,100 to €14,129
mainly Net result for the year (-€90,715) and Tax, wage and social debts (-€32,748)
- Tangible fixed assets -€11,491
down €11,491 (-43.3%), from €26,535 to €15,044
- Stocks and contracts -€5,830
down €5,830 (-53.8%), from €10,830 to €5,000
- Profit (loss) carried forward -€90,715
down €90,715 (-46.1%), from €196,899 to €106,184
- Tax, wage and social debts -€32,748
down €32,748 (-39.4%), from €83,023 to €50,275
of which Taxes: -€39,939
- Trade debts -€23,427
down €23,427 (-89.2%), from €26,275 to €2,848
- Other debts -€12,203
no longer reported in 2025 (was €12,203)
- Turnover -€595,434
down €595,434 (-46.8%), from €1.3m to €676,001
- Purchases and services -€500,768
down €500,768 (-53.2%), from €941,929 to €441,161
- Gross operating margin -€94,666
down €94,666 (-28.7%), from €329,506 to €234,840
- Financial charges +€83,078
up €83,078 (+982%), from €8,458 to €91,537
of which Non-recurring financial charges: +€83,144
- Staff costs -€72,035
down €72,035 (-26.6%), from €271,054 to €199,018
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 | €357,860 | €198,767 | -€159,093 | -44.5% |
| Fixed assets | 21/28 | €97,534 | €86,042 | -€11,491 | -11.8% |
| Tangible fixed assets | 22/27 | €26,535 | €15,044 | -€11,491 | -43.3% |
| Furniture and vehicles | 24 | €26,535 | €15,044 | -€11,491 | -43.3% |
| Financial fixed assets | 28 | €70,999 | €70,999 | = | 0.0% |
| Current assets | 29/58 | €260,326 | €112,725 | -€147,602 | -56.7% |
| Stocks and contracts in progress | 3 | €10,830 | €5,000 | -€5,830 | -53.8% |
| Stocks | 30/36 | €10,830 | €5,000 | -€5,830 | -53.8% |
| Amounts receivable within one year | 40/41 | €212,397 | €93,596 | -€118,801 | -55.9% |
| Trade receivables | 40 | €136,443 | €29,101 | -€107,341 | -78.7% |
| Other amounts receivable | 41 | €75,954 | €64,494 | -€11,459 | -15.1% |
| Cash at bank and in hand | 54/58 | €37,100 | €14,129 | -€22,971 | -61.9% |
| Total equity and liabilities | 10/49 | €357,860 | €198,767 | -€159,093 | -44.5% |
| Equity | 10/15 | €217,359 | €126,644 | -€90,715 | -41.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 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 | €196,899 | €106,184 | -€90,715 | -46.1% |
| Amounts payable | 17/49 | €140,501 | €72,123 | -€68,378 | -48.7% |
| Amounts payable after more than one year | 17 | €19,000 | €19,000 | = | 0.0% |
| Other amounts payable | 178/9 | €19,000 | €19,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €121,501 | €53,123 | -€68,378 | -56.3% |
| Trade debts | 44 | €26,275 | €2,848 | -€23,427 | -89.2% |
| Suppliers | 440/4 | €26,275 | €2,848 | -€23,427 | -89.2% |
| Taxes, remuneration and social security | 45 | €83,023 | €50,275 | -€32,748 | -39.4% |
| Taxes | 450/3 | €40,386 | €447 | -€39,939 | -98.9% |
| Remuneration and social security | 454/9 | €42,637 | €49,829 | +€7,192 | +16.9% |
| Other amounts payable | 47/48 | €12,203 | - | -€12,203 | |
| Turnover | 70 | €1,271,435 | €676,001 | -€595,434 | -46.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €941,929 | €441,161 | -€500,768 | -53.2% |
| Remuneration, social security and pensions | 62 | €271,054 | €199,018 | -€72,035 | -26.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,712 | €12,638 | +€926 | +7.9% |
| Other operating charges | 640/8 | €45,703 | €22,362 | -€23,341 | -51.1% |
| Gross operating margin | 9900 | €329,506 | €234,840 | -€94,666 | -28.7% |
| Operating profit (loss) | 9901 | €1,038 | €822 | -€216 | -20.8% |
| Financial income | 75/76B | €169 | €0 | -€169 | -100.0% |
| Recurring financial income | 75 | €91 | €0 | -€91 | -100.0% |
| Non-recurring financial income | 76B | €78 | - | -€78 | |
| Financial charges | 65/66B | €8,458 | €91,537 | +€83,078 | +982% |
| Recurring financial charges | 65 | €913 | €847 | -€66 | -7.2% |
| Non-recurring financial charges | 66B | €7,545 | €90,689 | +€83,144 | +1,102% |
| Profit (loss) for the period before taxes | 9903 | -€7,252 | -€90,715 | -€83,463 | -1,151% |
| Income taxes | 67/77 | €21,639 | - | -€21,639 | |
| Profit (loss) for the period | 9904 | -€28,891 | -€90,715 | -€61,824 | -214% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,891 | -€90,715 | -€61,824 | -214% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.