BERWARI: 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.
BERWARI
Largest movements
- Cash +€11,817
up €11,817 (+60.3%), from €19,590 to €31,407
mainly Net result for the year (+€32,718) and Other debts (+€15,000)
- Receivables within one year +€8,527
up €8,527 (+30.8%), from €27,681 to €36,208
of which Other amounts receivable: +€11,230
- Profit (loss) carried forward +€17,718
up €17,718 (+124.9%), from €14,190 to €31,908
- Other debts +€15,000
new in 2024: €15,000
- Tax, wage and social debts -€12,644
down €12,644 (-47.2%), from €26,810 to €14,166
of which Taxes: -€6,643
- Gross operating margin +€21,414
up €21,414 (+83.2%), from €25,749 to €47,163
- Staff costs -€8,642
down €8,642 (-48.8%), from €17,705 to €9,063
- Taxes +€3,130
up €3,130 (+182.0%), from €1,720 to €4,850
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €52,527 | €72,871 | +€20,344 | +38.7% |
| Current assets | 29/58 | €52,527 | €72,871 | +€20,344 | +38.7% |
| Stocks and contracts in progress | 3 | €5,256 | €5,256 | = | 0.0% |
| Stocks | 30/36 | €5,256 | €5,256 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €27,681 | €36,208 | +€8,527 | +30.8% |
| Trade receivables | 40 | €16,794 | €14,091 | -€2,703 | -16.1% |
| Other amounts receivable | 41 | €10,886 | €22,116 | +€11,230 | +103.2% |
| Cash at bank and in hand | 54/58 | €19,590 | €31,407 | +€11,817 | +60.3% |
| Total equity and liabilities | 10/49 | €52,527 | €72,871 | +€20,344 | +38.7% |
| Equity | 10/15 | €18,190 | €35,908 | +€17,718 | +97.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,190 | €31,908 | +€17,718 | +124.9% |
| Amounts payable | 17/49 | €34,337 | €36,963 | +€2,626 | +7.6% |
| Amounts payable within one year | 42/48 | €34,337 | €36,963 | +€2,626 | +7.6% |
| Trade debts | 44 | €7,527 | €7,797 | +€270 | +3.6% |
| Suppliers | 440/4 | €7,527 | €7,797 | +€270 | +3.6% |
| Taxes, remuneration and social security | 45 | €26,810 | €14,166 | -€12,644 | -47.2% |
| Taxes | 450/3 | €19,236 | €12,594 | -€6,643 | -34.5% |
| Remuneration and social security | 454/9 | €7,573 | €1,572 | -€6,001 | -79.2% |
| Other amounts payable | 47/48 | - | €15,000 | +€15,000 | |
| Remuneration, social security and pensions | 62 | €17,705 | €9,063 | -€8,642 | -48.8% |
| Other operating charges | 640/8 | €109 | €307 | +€198 | +182.0% |
| Gross operating margin | 9900 | €25,749 | €47,163 | +€21,414 | +83.2% |
| Operating profit (loss) | 9901 | €7,936 | €37,793 | +€29,857 | +376.2% |
| Financial charges | 65/66B | €215 | €225 | +€10 | +4.9% |
| Recurring financial charges | 65 | €215 | €225 | +€10 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | €7,721 | €37,568 | +€29,847 | +386.6% |
| Income taxes | 67/77 | €1,720 | €4,850 | +€3,130 | +182.0% |
| Profit (loss) for the period | 9904 | €6,001 | €32,718 | +€26,717 | +445.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,001 | €32,718 | +€26,717 | +445.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.