GORICA BERAT: 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.
GORICA BERAT
Largest movements
- Cash +€4,246
up €4,246 (+23.5%), from €18,041 to €22,287
mainly Net result for the year (+€4,920) and Depreciation (+€3,214)
- Stocks and contracts +€1,982
up €1,982 (+41.3%), from €4,804 to €6,785
- Tangible fixed assets -€1,927
down €1,927 (-43.5%), from €4,431 to €2,504
of which Plant, machinery and equipment: -€1,556
- Deferred charges and accrued income -€1,543
down €1,543 (-66.8%), from €2,309 to €766
- Receivables within one year +€1,300
up €1,300 (+7.1%), from €18,225 to €19,526
of which Other amounts receivable: +€855
- Profit (loss) carried forward +€4,920
up €4,920 (+18.2%), from €27,088 to €32,008
- Tax, wage and social debts -€1,241
down €1,241 (-12.6%), from €9,849 to €8,609
of which Remuneration and social security: -€3,479
- Financial income -€1,081
down €1,081 (-99.5%), from €1,087 to €6
- Gross operating margin -€1,041
down €1,041 (-5.1%), from €20,249 to €19,208
- Taxes -€638
down €638 (-13.8%), from €4,634 to €3,996
- Depreciation +€392
up €392 (+13.9%), from €2,822 to €3,214
- Other operating charges +€322
up €322 (+18.2%), from €1,765 to €2,087
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 | €50,591 | €53,817 | +€3,225 | +6.4% |
| Fixed assets | 21/28 | €7,212 | €4,452 | -€2,760 | -38.3% |
| Intangible fixed assets | 21 | €2,501 | €1,667 | -€833 | -33.3% |
| Tangible fixed assets | 22/27 | €4,431 | €2,504 | -€1,927 | -43.5% |
| Plant, machinery and equipment | 23 | €3,333 | €1,776 | -€1,556 | -46.7% |
| Furniture and vehicles | 24 | €1,098 | €728 | -€371 | -33.7% |
| Financial fixed assets | 28 | €281 | €281 | = | 0.0% |
| Current assets | 29/58 | €43,379 | €49,364 | +€5,985 | +13.8% |
| Stocks and contracts in progress | 3 | €4,804 | €6,785 | +€1,982 | +41.3% |
| Stocks | 30/36 | €4,804 | €6,785 | +€1,982 | +41.3% |
| Amounts receivable within one year | 40/41 | €18,225 | €19,526 | +€1,300 | +7.1% |
| Trade receivables | 40 | - | €446 | +€446 | |
| Other amounts receivable | 41 | €18,225 | €19,080 | +€855 | +4.7% |
| Cash at bank and in hand | 54/58 | €18,041 | €22,287 | +€4,246 | +23.5% |
| Deferred charges and accrued income | 490/1 | €2,309 | €766 | -€1,543 | -66.8% |
| Total equity and liabilities | 10/49 | €50,591 | €53,817 | +€3,225 | +6.4% |
| Equity | 10/15 | €40,288 | €45,208 | +€4,920 | +12.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,088 | €32,008 | +€4,920 | +18.2% |
| Amounts payable | 17/49 | €10,303 | €8,609 | -€1,695 | -16.4% |
| Amounts payable within one year | 42/48 | €10,303 | €8,609 | -€1,695 | -16.4% |
| Trade debts | 44 | €454 | - | -€454 | |
| Suppliers | 440/4 | €454 | - | -€454 | |
| Taxes, remuneration and social security | 45 | €9,849 | €8,609 | -€1,241 | -12.6% |
| Taxes | 450/3 | €6,371 | €8,609 | +€2,238 | +35.1% |
| Remuneration and social security | 454/9 | €3,479 | - | -€3,479 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,822 | €3,214 | +€392 | +13.9% |
| Other operating charges | 640/8 | €1,765 | €2,087 | +€322 | +18.2% |
| Gross operating margin | 9900 | €20,249 | €19,208 | -€1,041 | -5.1% |
| Operating profit (loss) | 9901 | €15,662 | €13,908 | -€1,754 | -11.2% |
| Financial income | 75/76B | €1,087 | €6 | -€1,081 | -99.5% |
| Recurring financial income | 75 | €1,087 | €6 | -€1,081 | -99.5% |
| Financial charges | 65/66B | €4,841 | €4,998 | +€156 | +3.2% |
| Recurring financial charges | 65 | €4,841 | €4,998 | +€156 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €11,907 | €8,916 | -€2,991 | -25.1% |
| Income taxes | 67/77 | €4,634 | €3,996 | -€638 | -13.8% |
| Profit (loss) for the period | 9904 | €7,273 | €4,920 | -€2,353 | -32.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,273 | €4,920 | -€2,353 | -32.4% |
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 23 October 2026 via checked.be.