Beriat: 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.
Beriat
Largest movements
- Receivables within one year -€4,256
down €4,256 (-38.3%), from €11,113 to €6,858
of which Other amounts receivable: -€5,726
- Intangible fixed assets -€1,415
down €1,415 (-14.7%), from €9,614 to €8,199
- Cash +€591
up €591 (+14.5%), from €4,075 to €4,666
mainly Receivables within one year (+€4,256) and Trade debts (+€2,203)
- Profit (loss) carried forward -€10,160
down €10,160 (-67.3%), from -€15,101 to -€25,261
- Trade debts +€2,203
up €2,203 (+84.1%), from €2,619 to €4,822
- Advances received +€1,415
new in 2025: €1,415
- Tax, wage and social debts +€1,352
up €1,352 (+4.5%), from €29,869 to €31,220
of which Taxes: +€1,248
- Staff costs -€5,234
down €5,234 (-4.5%), from €117,317 to €112,083
- Depreciation -€1,295
down €1,295 (-38.2%), from €3,392 to €2,097
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 | €27,387 | €22,197 | -€5,190 | -19.0% |
| Fixed assets | 21/28 | €12,140 | €10,539 | -€1,602 | -13.2% |
| Intangible fixed assets | 21 | €9,614 | €8,199 | -€1,415 | -14.7% |
| Tangible fixed assets | 22/27 | €2,526 | €2,340 | -€187 | -7.4% |
| Plant, machinery and equipment | 23 | - | €463 | +€463 | |
| Furniture and vehicles | 24 | €1,791 | €1,331 | -€459 | -25.7% |
| Other tangible fixed assets | 26 | €736 | €546 | -€190 | -25.8% |
| Current assets | 29/58 | €15,247 | €11,658 | -€3,589 | -23.5% |
| Stocks and contracts in progress | 3 | €33 | €102 | +€70 | +214.1% |
| Stocks | 30/36 | €33 | €102 | +€70 | +214.1% |
| Amounts receivable within one year | 40/41 | €11,113 | €6,858 | -€4,256 | -38.3% |
| Trade receivables | 40 | €148 | €1,618 | +€1,470 | +994.1% |
| Other amounts receivable | 41 | €10,965 | €5,239 | -€5,726 | -52.2% |
| Cash at bank and in hand | 54/58 | €4,075 | €4,666 | +€591 | +14.5% |
| Deferred charges and accrued income | 490/1 | €26 | €32 | +€6 | +22.3% |
| Total equity and liabilities | 10/49 | €27,387 | €22,197 | -€5,190 | -19.0% |
| Equity | 10/15 | -€5,101 | -€15,261 | -€10,160 | -199.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,101 | -€25,261 | -€10,160 | -67.3% |
| Amounts payable | 17/49 | €32,488 | €37,458 | +€4,970 | +15.3% |
| Amounts payable within one year | 42/48 | €32,488 | €37,458 | +€4,970 | +15.3% |
| Trade debts | 44 | €2,619 | €4,822 | +€2,203 | +84.1% |
| Suppliers | 440/4 | €2,619 | €4,822 | +€2,203 | +84.1% |
| Advances received on contracts in progress | 46 | - | €1,415 | +€1,415 | |
| Taxes, remuneration and social security | 45 | €29,869 | €31,220 | +€1,352 | +4.5% |
| Taxes | 450/3 | €8,878 | €10,126 | +€1,248 | +14.1% |
| Remuneration and social security | 454/9 | €20,991 | €21,095 | +€103 | +0.5% |
| Remuneration, social security and pensions | 62 | €117,317 | €112,083 | -€5,234 | -4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,392 | €2,097 | -€1,295 | -38.2% |
| Other operating charges | 640/8 | €390 | €376 | -€14 | -3.5% |
| Gross operating margin | 9900 | €107,142 | €106,540 | -€602 | -0.6% |
| Operating profit (loss) | 9901 | -€13,958 | -€8,017 | +€5,940 | +42.6% |
| Financial income | 75/76B | €423 | €439 | +€16 | +3.9% |
| Recurring financial income | 75 | €423 | €439 | +€16 | +3.9% |
| Financial charges | 65/66B | €1,566 | €2,582 | +€1,015 | +64.8% |
| Recurring financial charges | 65 | €1,566 | €2,582 | +€1,015 | +64.8% |
| Profit (loss) for the period before taxes | 9903 | -€15,101 | -€10,160 | +€4,941 | +32.7% |
| Profit (loss) for the period | 9904 | -€15,101 | -€10,160 | +€4,941 | +32.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,101 | -€10,160 | +€4,941 | +32.7% |
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 7 October 2026 via checked.be.