BERISHA: 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.
BERISHA
Largest movements
- Stocks and contracts -€17,500
no longer reported in 2025 (was €17,500)
- Receivables within one year +€14,073
up €14,073 (+77.2%), from €18,234 to €32,307
of which Trade receivables: +€18,227
- Cash -€13,724
down €13,724 (-97.7%), from €14,044 to €321
mainly Other debts (-€38,389) and Receivables within one year (-€14,073)
- Tangible fixed assets -€13,252
down €13,252 (-35.1%), from €37,799 to €24,547
of which Furniture and vehicles: -€12,523
- Deferred charges and accrued income -€1,626
down €1,626 (-74.7%), from €2,176 to €550
- Other debts -€38,389
down €38,389 (-63.3%), from €60,608 to €22,219
- Profit (loss) carried forward +€15,009
up €15,009 (+89.6%), from -€16,750 to -€1,741
- Debts after one year -€6,569
down €6,569 (-23.8%), from €27,647 to €21,078
- Trade debts -€3,650
no longer reported in 2025 (was €3,650)
- Tax, wage and social debts +€1,354
up €1,354 (+41.7%), from €3,246 to €4,600
- Gross operating margin +€58,022
up €58,022, from -€25,033 to €32,990
- Depreciation +€11,507
up €11,507 (+660%), from €1,744 to €13,252
- Financial charges +€1,143
up €1,143 (+264%), from €434 to €1,576
- Other operating charges +€1,005
up €1,005 (+60.1%), from €1,672 to €2,677
- Taxes +€535
up €535 (+367%), from €146 to €681
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 | €89,754 | €57,725 | -€32,029 | -35.7% |
| Fixed assets | 21/28 | €37,799 | €24,547 | -€13,252 | -35.1% |
| Tangible fixed assets | 22/27 | €37,799 | €24,547 | -€13,252 | -35.1% |
| Plant, machinery and equipment | 23 | €1,224 | €495 | -€728 | -59.5% |
| Furniture and vehicles | 24 | €36,575 | €24,052 | -€12,523 | -34.2% |
| Current assets | 29/58 | €51,955 | €33,178 | -€18,777 | -36.1% |
| Stocks and contracts in progress | 3 | €17,500 | - | -€17,500 | |
| Stocks | 30/36 | €17,500 | - | -€17,500 | |
| Amounts receivable within one year | 40/41 | €18,234 | €32,307 | +€14,073 | +77.2% |
| Trade receivables | 40 | €10,320 | €28,548 | +€18,227 | +177% |
| Other amounts receivable | 41 | €7,914 | €3,759 | -€4,155 | -52.5% |
| Cash at bank and in hand | 54/58 | €14,044 | €321 | -€13,724 | -97.7% |
| Deferred charges and accrued income | 490/1 | €2,176 | €550 | -€1,626 | -74.7% |
| Total equity and liabilities | 10/49 | €89,754 | €57,725 | -€32,029 | -35.7% |
| Equity | 10/15 | -€11,750 | €3,259 | +€15,009 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,750 | -€1,741 | +€15,009 | +89.6% |
| Amounts payable | 17/49 | €101,503 | €54,466 | -€47,037 | -46.3% |
| Amounts payable after more than one year | 17 | €27,647 | €21,078 | -€6,569 | -23.8% |
| Financial debts | 170/4 | €27,647 | €21,078 | -€6,569 | -23.8% |
| Amounts payable within one year | 42/48 | €73,856 | €33,388 | -€40,468 | -54.8% |
| Current portion of amounts payable after more than one year | 42 | €6,353 | €6,569 | +€216 | +3.4% |
| Trade debts | 44 | €3,650 | - | -€3,650 | |
| Suppliers | 440/4 | €3,650 | - | -€3,650 | |
| Taxes, remuneration and social security | 45 | €3,246 | €4,600 | +€1,354 | +41.7% |
| Taxes | 450/3 | €3,246 | €4,600 | +€1,354 | +41.7% |
| Other amounts payable | 47/48 | €60,608 | €22,219 | -€38,389 | -63.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,744 | €13,252 | +€11,507 | +660% |
| Other operating charges | 640/8 | €1,672 | €2,677 | +€1,005 | +60.1% |
| Gross operating margin | 9900 | -€25,033 | €32,990 | +€58,022 | |
| Operating profit (loss) | 9901 | -€28,450 | €17,061 | +€45,510 | |
| Financial income | 75/76B | - | €205 | +€205 | |
| Recurring financial income | 75 | - | €205 | +€205 | |
| Financial charges | 65/66B | €434 | €1,576 | +€1,143 | +264% |
| Recurring financial charges | 65 | €434 | €1,576 | +€1,143 | +264% |
| Profit (loss) for the period before taxes | 9903 | -€28,883 | €15,690 | +€44,573 | |
| Income taxes | 67/77 | €146 | €681 | +€535 | +367% |
| Profit (loss) for the period | 9904 | -€29,029 | €15,009 | +€44,038 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,029 | €15,009 | +€44,038 |
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 18 October 2026 via checked.be.