BERHAT: 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.
BERHAT
Largest movements
- Receivables within one year -€37,474
down €37,474 (-50.4%), from €74,286 to €36,812
of which Trade receivables: -€45,022
- Cash -€9,136
down €9,136 (-54.0%), from €16,930 to €7,793
mainly Trade debts (-€99,098) and Net result for the year (-€253)
- Trade debts -€99,098
down €99,098 (-57.1%), from €173,668 to €74,570
- Tax, wage and social debts +€34,084
up €34,084 (+104%), from €32,923 to €67,007
of which Taxes: +€20,352
- Other debts +€14,772
up €14,772 (+369%), from €4,000 to €18,772
- Advances received +€3,600
new in 2024: €3,600
- Gross operating margin +€115,661
up €115,661 (+310%), from €37,334 to €152,995
- Staff costs -€21,682
down €21,682 (-15.8%), from €137,656 to €115,975
- Taxes +€5,491
up €5,491, from €0 to €5,491
- Other operating charges +€5,318
up €5,318 (+30.4%), from €17,503 to €22,821
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.
Derived cash bridge
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 | €109,941 | €63,047 | -€46,894 | -42.7% |
| Fixed assets | 21/28 | €1,807 | €1,347 | -€460 | -25.5% |
| Tangible fixed assets | 22/27 | €1,807 | €1,347 | -€460 | -25.5% |
| Furniture and vehicles | 24 | €1,807 | €1,347 | -€460 | -25.5% |
| Current assets | 29/58 | €108,134 | €61,700 | -€46,434 | -42.9% |
| Stocks and contracts in progress | 3 | €16,918 | €16,918 | = | 0.0% |
| Stocks | 30/36 | €16,918 | €16,918 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €74,286 | €36,812 | -€37,474 | -50.4% |
| Trade receivables | 40 | €45,045 | €23 | -€45,022 | -99.9% |
| Other amounts receivable | 41 | €29,241 | €36,789 | +€7,548 | +25.8% |
| Cash at bank and in hand | 54/58 | €16,930 | €7,793 | -€9,136 | -54.0% |
| Deferred charges and accrued income | 490/1 | €0 | €176 | +€176 | |
| Total equity and liabilities | 10/49 | €109,941 | €63,047 | -€46,894 | -42.7% |
| Equity | 10/15 | -€100,649 | -€100,902 | -€253 | -0.3% |
| Profit (loss) carried forward | 14 | -€100,649 | -€100,902 | -€253 | -0.3% |
| Amounts payable | 17/49 | €210,590 | €163,949 | -€46,641 | -22.1% |
| Amounts payable within one year | 42/48 | €210,590 | €163,949 | -€46,641 | -22.1% |
| Trade debts | 44 | €173,668 | €74,570 | -€99,098 | -57.1% |
| Suppliers | 440/4 | €173,668 | €74,570 | -€99,098 | -57.1% |
| Advances received on contracts in progress | 46 | - | €3,600 | +€3,600 | |
| Taxes, remuneration and social security | 45 | €32,923 | €67,007 | +€34,084 | +104% |
| Taxes | 450/3 | €9,195 | €29,547 | +€20,352 | +221% |
| Remuneration and social security | 454/9 | €23,728 | €37,460 | +€13,732 | +57.9% |
| Other amounts payable | 47/48 | €4,000 | €18,772 | +€14,772 | +369% |
| Remuneration, social security and pensions | 62 | €137,656 | €115,975 | -€21,682 | -15.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33 | €460 | +€427 | +1,304% |
| Other operating charges | 640/8 | €17,503 | €22,821 | +€5,318 | +30.4% |
| Non-recurring operating charges | 66A | - | -€594 | -€594 | |
| Gross operating margin | 9900 | €37,334 | €152,995 | +€115,661 | +310% |
| Operating profit (loss) | 9901 | -€117,857 | €14,334 | +€132,191 | |
| Financial income | 75/76B | €1 | €7 | +€6 | +469% |
| Recurring financial income | 75 | €1 | €7 | +€6 | +469% |
| Financial charges | 65/66B | €8,450 | €9,102 | +€653 | +7.7% |
| Recurring financial charges | 65 | €8,450 | €9,102 | +€653 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | -€126,306 | €5,239 | +€131,544 | |
| Income taxes | 67/77 | €0 | €5,491 | +€5,491 | |
| Profit (loss) for the period | 9904 | -€126,306 | -€253 | +€126,053 | +99.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€126,306 | -€253 | +€126,053 | +99.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.