BERAECO: 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.
BERAECO
Largest movements
- Receivables within one year -€188,326
down €188,326 (-30.2%), from €624,064 to €435,738
- Stocks and contracts +€183,582
up €183,582 (+30.7%), from €598,200 to €781,782
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€10,809
down €10,809 (-43.2%), from €25,012 to €14,202
- Taxes -€2,886
down €2,886 (-73.7%), from €3,914 to €1,028
- Gross operating margin -€531
down €531 (-7.1%), from -€7,503 to -€8,034
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 | €1,222,275 | €1,225,805 | +€3,530 | +0.3% |
| Current assets | 29/58 | €1,222,275 | €1,225,805 | +€3,530 | +0.3% |
| Stocks and contracts in progress | 3 | €598,200 | €781,782 | +€183,582 | +30.7% |
| Stocks | 30/36 | €598,200 | €781,782 | +€183,582 | +30.7% |
| Amounts receivable within one year | 40/41 | €624,064 | €435,738 | -€188,326 | -30.2% |
| Other amounts receivable | 41 | €624,064 | €435,738 | -€188,326 | -30.2% |
| Cash at bank and in hand | 54/58 | €11 | €8,285 | +€8,274 | +74,807% |
| Total equity and liabilities | 10/49 | €1,222,275 | €1,225,805 | +€3,530 | +0.3% |
| Equity | 10/15 | €1,214,413 | €1,217,497 | +€3,084 | +0.3% |
| Contributions | 10/11 | €1,196,400 | €1,196,400 | = | 0.0% |
| Capital | 10 | €1,196,400 | €1,196,400 | = | 0.0% |
| Issued capital | 100 | €1,196,400 | €1,196,400 | = | 0.0% |
| Reserves | 13 | €18,013 | €21,097 | +€3,084 | +17.1% |
| Non-distributable reserves | 130/1 | €18,013 | €21,097 | +€3,084 | +17.1% |
| Legal reserve | 130 | €18,013 | €21,097 | +€3,084 | +17.1% |
| Amounts payable | 17/49 | €7,862 | €8,308 | +€446 | +5.7% |
| Amounts payable within one year | 42/48 | €7,862 | €8,308 | +€446 | +5.7% |
| Trade debts | 44 | €7,862 | €8,308 | +€446 | +5.7% |
| Suppliers | 440/4 | €7,862 | €8,308 | +€446 | +5.7% |
| Other operating charges | 640/8 | €1,394 | €1,426 | +€33 | +2.4% |
| Gross operating margin | 9900 | -€7,503 | -€8,034 | -€531 | -7.1% |
| Operating profit (loss) | 9901 | -€8,897 | -€9,461 | -€564 | -6.3% |
| Financial income | 75/76B | €25,012 | €14,202 | -€10,809 | -43.2% |
| Recurring financial income | 75 | €25,012 | €14,202 | -€10,809 | -43.2% |
| Financial charges | 65/66B | €616 | €629 | +€14 | +2.2% |
| Recurring financial charges | 65 | €616 | €629 | +€14 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | €15,499 | €4,112 | -€11,387 | -73.5% |
| Income taxes | 67/77 | €3,914 | €1,028 | -€2,886 | -73.7% |
| Profit (loss) for the period | 9904 | €11,585 | €3,084 | -€8,501 | -73.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,585 | €3,084 | -€8,501 | -73.4% |
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.