Berita: 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.
Berita
Largest movements
- Receivables within one year +€38,584
up €38,584 (+12.9%), from €300,206 to €338,790
- Cash -€10,765
down €10,765 (-35.6%), from €30,215 to €19,451
mainly Receivables within one year (-€38,584)
- Deferred charges and accrued income -€8,861
down €8,861 (-40.9%), from €21,673 to €12,813
- Reserves +€17,974
up €17,974 (+5.7%), from €316,943 to €334,917
of which Distributable reserves: +€17,974
- Gross operating margin -€10,981
down €10,981 (-53.7%), from €20,436 to €9,455
- Taxes -€2,631
down €2,631 (-30.5%), from €8,616 to €5,985
- Financial income +€227
up €227 (+1.3%), from €17,648 to €17,875
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 | €380,123 | €399,082 | +€18,959 | +5.0% |
| Fixed assets | 21/28 | €28,029 | €28,029 | = | 0.0% |
| Tangible fixed assets | 22/27 | €27,841 | €27,841 | = | 0.0% |
| Land and buildings | 22 | €27,841 | €27,841 | = | 0.0% |
| Financial fixed assets | 28 | €188 | €188 | = | 0.0% |
| Current assets | 29/58 | €352,095 | €371,053 | +€18,959 | +5.4% |
| Amounts receivable within one year | 40/41 | €300,206 | €338,790 | +€38,584 | +12.9% |
| Other amounts receivable | 41 | €300,206 | €338,790 | +€38,584 | +12.9% |
| Cash at bank and in hand | 54/58 | €30,215 | €19,451 | -€10,765 | -35.6% |
| Deferred charges and accrued income | 490/1 | €21,673 | €12,813 | -€8,861 | -40.9% |
| Total equity and liabilities | 10/49 | €380,123 | €399,082 | +€18,959 | +5.0% |
| Equity | 10/15 | €379,443 | €397,417 | +€17,974 | +4.7% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €316,943 | €334,917 | +€17,974 | +5.7% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,000 | €9,000 | = | 0.0% |
| Distributable reserves | 133 | €301,693 | €319,667 | +€17,974 | +6.0% |
| Amounts payable | 17/49 | €680 | €1,665 | +€985 | +145% |
| Amounts payable within one year | 42/48 | €680 | €1,665 | +€985 | +145% |
| Trade debts | 44 | - | €685 | +€685 | |
| Suppliers | 440/4 | - | €685 | +€685 | |
| Taxes, remuneration and social security | 45 | €680 | €980 | +€300 | +44.1% |
| Taxes | 450/3 | €680 | €980 | +€300 | +44.1% |
| Other operating charges | 640/8 | €3,302 | €3,326 | +€25 | +0.7% |
| Gross operating margin | 9900 | €20,436 | €9,455 | -€10,981 | -53.7% |
| Operating profit (loss) | 9901 | €17,134 | €6,129 | -€11,005 | -64.2% |
| Financial income | 75/76B | €17,648 | €17,875 | +€227 | +1.3% |
| Recurring financial income | 75 | €17,648 | €17,875 | +€227 | +1.3% |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €34,739 | €23,959 | -€10,780 | -31.0% |
| Income taxes | 67/77 | €8,616 | €5,985 | -€2,631 | -30.5% |
| Profit (loss) for the period | 9904 | €26,123 | €17,974 | -€8,148 | -31.2% |
| Profit (loss) for the period to be appropriated | 9905 | €26,123 | €17,974 | -€8,148 | -31.2% |
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 21 October 2026 via checked.be.