BERIANE: 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.
BERIANE
Largest movements
- Cash -€79,485
down €79,485 (-32.2%), from €247,052 to €167,567
mainly Other debts (-€186,926) and Tax, wage and social debts (-€14,880)
- Tangible fixed assets -€25,634
down €25,634 (-9.8%), from €260,805 to €235,172
of which Land and buildings: -€16,000
- Receivables within one year -€13,000
no longer reported in 2025 (was €13,000)
of which Other amounts receivable: -€10,000
- Other debts -€186,926
down €186,926 (-38.4%), from €487,298 to €300,372
- Reserves +€85,817
up €85,817 (+84.8%), from €101,191 to €187,008
of which Distributable reserves: +€86,000
- Tax, wage and social debts -€14,880
down €14,880 (-39.9%), from €37,273 to €22,392
- Depreciation -€23,537
down €23,537 (-47.9%), from €49,170 to €25,634
- Gross operating margin -€21,048
down €21,048 (-12.0%), from €176,031 to €154,983
- Taxes +€3,767
up €3,767 (+13.0%), from €29,005 to €32,772
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 | €1,030,646 | €914,216 | -€116,430 | -11.3% |
| Fixed assets | 21/28 | €260,805 | €235,172 | -€25,634 | -9.8% |
| Tangible fixed assets | 22/27 | €260,805 | €235,172 | -€25,634 | -9.8% |
| Land and buildings | 22 | €227,617 | €211,616 | -€16,000 | -7.0% |
| Plant, machinery and equipment | 23 | €8,578 | €6,568 | -€2,010 | -23.4% |
| Furniture and vehicles | 24 | €24,610 | €16,987 | -€7,623 | -31.0% |
| Current assets | 29/58 | €769,841 | €679,045 | -€90,796 | -11.8% |
| Amounts receivable within one year | 40/41 | €13,000 | - | -€13,000 | |
| Trade receivables | 40 | €3,000 | - | -€3,000 | |
| Other amounts receivable | 41 | €10,000 | - | -€10,000 | |
| Current investments | 50/53 | €509,789 | €511,478 | +€1,689 | +0.3% |
| Cash at bank and in hand | 54/58 | €247,052 | €167,567 | -€79,485 | -32.2% |
| Total equity and liabilities | 10/49 | €1,030,646 | €914,216 | -€116,430 | -11.3% |
| Equity | 10/15 | €505,571 | €591,063 | +€85,492 | +16.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €101,191 | €187,008 | +€85,817 | +84.8% |
| Non-distributable reserves | 130/1 | €12,008 | €12,008 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,008 | €12,008 | = | 0.0% |
| Tax-exempt reserves | 132 | €183 | - | -€183 | |
| Distributable reserves | 133 | €89,000 | €175,000 | +€86,000 | +96.6% |
| Profit (loss) carried forward | 14 | €372,071 | €373,863 | +€1,792 | +0.5% |
| Investment grants | 15 | €13,759 | €11,642 | -€2,117 | -15.4% |
| Provisions and deferred taxes | 16 | €234 | - | -€234 | |
| Deferred taxes | 168 | €234 | - | -€234 | |
| Amounts payable | 17/49 | €524,841 | €323,153 | -€201,687 | -38.4% |
| Amounts payable within one year | 42/48 | €524,841 | €323,153 | -€201,687 | -38.4% |
| Trade debts | 44 | €270 | €388 | +€119 | +44.0% |
| Suppliers | 440/4 | €270 | €388 | +€119 | +44.0% |
| Taxes, remuneration and social security | 45 | €37,273 | €22,392 | -€14,880 | -39.9% |
| Taxes | 450/3 | €37,273 | €22,392 | -€14,880 | -39.9% |
| Other amounts payable | 47/48 | €487,298 | €300,372 | -€186,926 | -38.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,170 | €25,634 | -€23,537 | -47.9% |
| Other operating charges | 640/8 | €12,779 | €12,974 | +€195 | +1.5% |
| Gross operating margin | 9900 | €176,031 | €154,983 | -€21,048 | -12.0% |
| Operating profit (loss) | 9901 | €114,082 | €116,375 | +€2,294 | +2.0% |
| Financial income | 75/76B | €4,699 | €4,728 | +€29 | +0.6% |
| Recurring financial income | 75 | €4,699 | €4,728 | +€29 | +0.6% |
| Financial charges | 65/66B | €1,037 | €956 | -€81 | -7.8% |
| Recurring financial charges | 65 | €1,037 | €956 | -€81 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €117,744 | €120,147 | +€2,403 | +2.0% |
| Transfer from deferred taxes | 780 | €234 | €234 | +€0 | 0.0% |
| Income taxes | 67/77 | €29,005 | €32,772 | +€3,767 | +13.0% |
| Profit (loss) for the period | 9904 | €88,972 | €87,608 | -€1,364 | -1.5% |
| Transfer from tax-exempt reserves | 789 | €183 | €183 | +€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €89,155 | €87,792 | -€1,364 | -1.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.