Beriom: 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.
What changed
Beriom
NACE 43.120, Site preparation
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€379,941
2024 · €160,088+€219,853
Equity
€1.4m
2024 · €1.0m+€379,941
Cash
€757,637
2024 · €623,061+€134,576
Balance sheet total
€2.1m
2024 · €1.8m+€314,031
Largest movements
Assets
- Cash +€134,576
up €134,576 (+21.6%), from €623,061 to €757,637
mainly Net result for the year (+€379,941) and Depreciation (+€162,420)
- Receivables after one year +€85,000
new in 2025: €85,000
- Receivables within one year +€67,274
up €67,274 (+27.7%), from €243,293 to €310,566
of which Trade receivables: +€89,512
- Tangible fixed assets +€24,727
up €24,727 (+2.7%), from €916,083 to €940,810
of which Plant, machinery and equipment: +€104,971
Equity and liabilities
- Profit (loss) carried forward +€249,232
new in 2025: €249,232
- Reserves +€130,709
up €130,709 (+13.3%), from €982,522 to €1.1m
of which Distributable reserves: +€113,287
- Debts after one year -€97,421
down €97,421 (-17.3%), from €563,267 to €465,846
- Tax, wage and social debts +€41,130
up €41,130 (+176%), from €23,337 to €64,467
of which Taxes: +€34,791
Income statement
- Gross operating margin +€319,215
up €319,215 (+77.5%), from €411,860 to €731,075
- Taxes +€61,657
up €61,657 (+89.2%), from €69,103 to €130,760
- Staff costs +€26,233
up €26,233 (+140%), from €18,738 to €44,970
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.
Result 2024
€160,088
Gross operating margin
+€319,215
Staff costs
-€26,233
Depreciation
-€6,019
Write-downs
-€4,244
Other operating charges
-€593
Other operating items
-€955
Financial income
+€4,249
Financial charges
+€1,896
Taxes
-€61,657
Deferred taxes and other
-€5,807
Result 2025
€379,941
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€419,954
Investment
-€186,899
Financing
-€98,480
Cash 2024
€623,061
From operations (derived)
+€419,954
Net result for the year
+€379,941
Depreciation
+€162,420
Receivables after one year
-€85,000
Receivables within one year
-€67,274
Deferred charges and accrued income
-€2,703
Provisions
+€5,807
Trade debts
-€11,544
Tax, wage and social debts
+€41,130
Other debts
-€4,014
Accrued charges and deferred income
+€1,190
Investment (derived)
-€186,899
Investment in fixed assets (net)
-€186,899
Financing
-€98,480
Debts after one year
-€97,421
Current portion of long-term debt
-€1,058
Cash 2025
€757,637
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,794,710 | €2,108,741 | +€314,031 | +17.5% |
| Fixed assets | 21/28 | €916,667 | €941,145 | +€24,479 | +2.7% |
| Tangible fixed assets | 22/27 | €916,083 | €940,810 | +€24,727 | +2.7% |
| Land and buildings | 22 | €622,075 | €590,784 | -€31,291 | -5.0% |
| Plant, machinery and equipment | 23 | €154,839 | €259,810 | +€104,971 | +67.8% |
| Furniture and vehicles | 24 | €139,169 | €90,216 | -€48,953 | -35.2% |
| Financial fixed assets | 28 | €584 | €335 | -€249 | -42.6% |
| Current assets | 29/58 | €878,044 | €1,167,596 | +€289,553 | +33.0% |
| Amounts receivable after more than one year | 29 | - | €85,000 | +€85,000 | |
| Other amounts receivable | 291 | - | €85,000 | +€85,000 | |
| Amounts receivable within one year | 40/41 | €243,293 | €310,566 | +€67,274 | +27.7% |
| Trade receivables | 40 | €195,459 | €284,971 | +€89,512 | +45.8% |
| Other amounts receivable | 41 | €47,833 | €25,595 | -€22,238 | -46.5% |
| Cash at bank and in hand | 54/58 | €623,061 | €757,637 | +€134,576 | +21.6% |
| Deferred charges and accrued income | 490/1 | €11,690 | €14,392 | +€2,703 | +23.1% |
| Total equity and liabilities | 10/49 | €1,794,710 | €2,108,741 | +€314,031 | +17.5% |
| Equity | 10/15 | €1,002,522 | €1,382,463 | +€379,941 | +37.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €982,522 | €1,113,231 | +€130,709 | +13.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | - | €17,422 | +€17,422 | |
| Distributable reserves | 133 | €982,522 | €1,095,809 | +€113,287 | +11.5% |
| Profit (loss) carried forward | 14 | - | €249,232 | +€249,232 | |
| Provisions and deferred taxes | 16 | - | €5,807 | +€5,807 | |
| Deferred taxes | 168 | - | €5,807 | +€5,807 | |
| Amounts payable | 17/49 | €792,188 | €720,471 | -€71,717 | -9.1% |
| Amounts payable after more than one year | 17 | €563,267 | €465,846 | -€97,421 | -17.3% |
| Financial debts | 170/4 | €563,267 | €465,846 | -€97,421 | -17.3% |
| Amounts payable within one year | 42/48 | €227,410 | €251,924 | +€24,514 | +10.8% |
| Current portion of amounts payable after more than one year | 42 | €106,040 | €104,981 | -€1,058 | -1.0% |
| Trade debts | 44 | €79,585 | €68,041 | -€11,544 | -14.5% |
| Suppliers | 440/4 | €79,585 | €68,041 | -€11,544 | -14.5% |
| Taxes, remuneration and social security | 45 | €23,337 | €64,467 | +€41,130 | +176% |
| Taxes | 450/3 | €23,337 | €58,128 | +€34,791 | +149% |
| Remuneration and social security | 454/9 | €0 | €6,339 | +€6,339 | |
| Other amounts payable | 47/48 | €18,449 | €14,435 | -€4,014 | -21.8% |
| Accrued charges and deferred income | 492/3 | €1,510 | €2,700 | +€1,190 | +78.8% |
| Remuneration, social security and pensions | 62 | €18,738 | €44,970 | +€26,233 | +140% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €156,401 | €162,420 | +€6,019 | +3.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€6,652 | -€2,408 | +€4,244 | +63.8% |
| Other operating charges | 640/8 | €5,474 | €6,068 | +€593 | +10.8% |
| Non-recurring operating charges | 66A | - | €955 | +€955 | |
| Gross operating margin | 9900 | €411,860 | €731,075 | +€319,215 | +77.5% |
| Operating profit (loss) | 9901 | €237,899 | €519,070 | +€281,172 | +118% |
| Financial income | 75/76B | €2,188 | €6,437 | +€4,249 | +194% |
| Recurring financial income | 75 | €2,188 | €6,437 | +€4,249 | +194% |
| Financial charges | 65/66B | €10,895 | €8,999 | -€1,896 | -17.4% |
| Recurring financial charges | 65 | €10,895 | €8,999 | -€1,896 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €229,191 | €516,508 | +€287,317 | +125% |
| Transfer from deferred taxes | 780 | - | €318 | +€318 | |
| Transfer to deferred taxes | 680 | - | €6,125 | +€6,125 | |
| Income taxes | 67/77 | €69,103 | €130,760 | +€61,657 | +89.2% |
| Profit (loss) for the period | 9904 | €160,088 | €379,941 | +€219,853 | +137% |
| Transfer from tax-exempt reserves | 789 | - | €953 | +€953 | |
| Transfer to tax-exempt reserves | 689 | - | €18,375 | +€18,375 | |
| Profit (loss) for the period to be appropriated | 9905 | €160,088 | €362,519 | +€202,431 | +126% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.