Berunosa: 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.
Berunosa
Largest movements
- Cash -€397,833
down €397,833 (-76.7%), from €518,654 to €120,821
mainly Current investments (-€310,000) and Other debts (-€153,119)
- Current investments +€310,000
up €310,000 (+155.0%), from €200,000 to €510,000
- Receivables within one year +€129,123
up €129,123 (+239.1%), from €53,993 to €183,116
of which Trade receivables: +€111,153
- Tangible fixed assets -€45,873
down €45,873 (-6.1%), from €753,299 to €707,426
of which Furniture and vehicles: -€30,076
- Reserves +€270,214
up €270,214 (+27.8%), from €973,100 to €1.2m
- Other debts -€153,119
down €153,119 (-71.6%), from €213,755 to €60,636
- Tax, wage and social debts -€64,101
down €64,101 (-64.9%), from €98,721 to €34,620
- Debts after one year -€58,973
down €58,973 (-32.6%), from €181,146 to €122,173
- Gross operating margin -€127,444
down €127,444 (-24.5%), from €520,812 to €393,368
- Taxes -€27,223
down €27,223 (-23.9%), from €114,033 to €86,810
- Financial income +€11,180
up €11,180 (+148.1%), from €7,550 to €18,730
- Depreciation +€10,238
up €10,238 (+28.7%), from €35,636 to €45,874
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 | €1,526,299 | €1,521,716 | -€4,583 | -0.3% |
| Fixed assets | 21/28 | €753,299 | €707,426 | -€45,873 | -6.1% |
| Tangible fixed assets | 22/27 | €753,299 | €707,426 | -€45,873 | -6.1% |
| Land and buildings | 22 | €622,028 | €608,440 | -€13,588 | -2.2% |
| Plant, machinery and equipment | 23 | €6,499 | €4,290 | -€2,209 | -34.0% |
| Furniture and vehicles | 24 | €124,772 | €94,696 | -€30,076 | -24.1% |
| Current assets | 29/58 | €773,000 | €814,290 | +€41,290 | +5.3% |
| Amounts receivable within one year | 40/41 | €53,993 | €183,116 | +€129,123 | +239.1% |
| Trade receivables | 40 | €47,578 | €158,731 | +€111,153 | +233.6% |
| Other amounts receivable | 41 | €6,415 | €24,385 | +€17,970 | +280.1% |
| Current investments | 50/53 | €200,000 | €510,000 | +€310,000 | +155.0% |
| Cash at bank and in hand | 54/58 | €518,654 | €120,821 | -€397,833 | -76.7% |
| Deferred charges and accrued income | 490/1 | €353 | €353 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,526,299 | €1,521,716 | -€4,583 | -0.3% |
| Equity | 10/15 | €975,069 | €1,245,283 | +€270,214 | +27.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €973,100 | €1,243,314 | +€270,214 | +27.8% |
| Distributable reserves | 133 | €973,100 | €1,243,314 | +€270,214 | +27.8% |
| Profit (loss) carried forward | 14 | €969 | €969 | = | 0.0% |
| Amounts payable | 17/49 | €551,230 | €276,433 | -€274,797 | -49.9% |
| Amounts payable after more than one year | 17 | €181,146 | €122,173 | -€58,973 | -32.6% |
| Financial debts | 170/4 | €181,146 | €122,173 | -€58,973 | -32.6% |
| Amounts payable within one year | 42/48 | €370,084 | €154,260 | -€215,824 | -58.3% |
| Current portion of amounts payable after more than one year | 42 | €57,608 | €58,973 | +€1,365 | +2.4% |
| Trade debts | 44 | - | €31 | +€31 | |
| Suppliers | 440/4 | - | €31 | +€31 | |
| Taxes, remuneration and social security | 45 | €98,721 | €34,620 | -€64,101 | -64.9% |
| Taxes | 450/3 | €98,721 | €34,620 | -€64,101 | -64.9% |
| Other amounts payable | 47/48 | €213,755 | €60,636 | -€153,119 | -71.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,636 | €45,874 | +€10,238 | +28.7% |
| Other operating charges | 640/8 | €2,465 | €3,240 | +€775 | +31.4% |
| Non-recurring operating charges | 66A | €4,709 | - | -€4,709 | |
| Gross operating margin | 9900 | €520,812 | €393,368 | -€127,444 | -24.5% |
| Operating profit (loss) | 9901 | €478,002 | €344,254 | -€133,748 | -28.0% |
| Financial income | 75/76B | €7,550 | €18,730 | +€11,180 | +148.1% |
| Recurring financial income | 75 | €7,550 | €18,730 | +€11,180 | +148.1% |
| Financial charges | 65/66B | €7,277 | €5,959 | -€1,318 | -18.1% |
| Recurring financial charges | 65 | €7,277 | €5,959 | -€1,318 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €478,275 | €357,025 | -€121,250 | -25.4% |
| Income taxes | 67/77 | €114,033 | €86,810 | -€27,223 | -23.9% |
| Profit (loss) for the period | 9904 | €364,242 | €270,215 | -€94,027 | -25.8% |
| Profit (loss) for the period to be appropriated | 9905 | €364,242 | €270,215 | -€94,027 | -25.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.