Berican: 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.
Berican
Largest movements
- Current investments +€75,000
new in 2025: €75,000
- Cash -€22,943
down €22,943 (-20.5%), from €112,058 to €89,115
mainly Current investments (-€75,000) and Tax, wage and social debts (-€9,232)
- Tangible fixed assets -€5,529
down €5,529 (-29.2%), from €18,918 to €13,389
of which Furniture and vehicles: -€3,500
- Deferred charges and accrued income +€3,782
up €3,782 (+26.0%), from €14,546 to €18,328
- Receivables within one year +€2,577
new in 2025: €2,577
- Reserves +€73,000
up €73,000 (+81.1%), from €90,000 to €163,000
- Tax, wage and social debts -€9,232
down €9,232 (-24.5%), from €37,701 to €28,470
of which Taxes: -€9,232
- Other debts -€8,219
down €8,219 (-100.0%), from €8,219 to €0
- Current portion of long-term debt -€3,694
down €3,694 (-100.0%), from €3,694 to €0
- Gross operating margin -€30,577
down €30,577 (-22.1%), from €138,488 to €107,911
- Taxes -€8,908
down €8,908 (-23.6%), from €37,701 to €28,793
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 | €145,522 | €198,409 | +€52,887 | +36.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €18,918 | €13,389 | -€5,529 | -29.2% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €18,918 | €13,389 | -€5,529 | -29.2% |
| Plant, machinery and equipment | 23 | €3,242 | €1,213 | -€2,029 | -62.6% |
| Furniture and vehicles | 24 | €15,676 | €12,176 | -€3,500 | -22.3% |
| Current assets | 29/58 | €126,604 | €185,019 | +€58,416 | +46.1% |
| Amounts receivable within one year | 40/41 | - | €2,577 | +€2,577 | |
| Other amounts receivable | 41 | - | €2,577 | +€2,577 | |
| Current investments | 50/53 | - | €75,000 | +€75,000 | |
| Cash at bank and in hand | 54/58 | €112,058 | €89,115 | -€22,943 | -20.5% |
| Deferred charges and accrued income | 490/1 | €14,546 | €18,328 | +€3,782 | +26.0% |
| Total equity and liabilities | 10/49 | €145,522 | €198,409 | +€52,887 | +36.3% |
| Equity | 10/15 | €94,237 | €167,492 | +€73,255 | +77.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €90,000 | €163,000 | +€73,000 | +81.1% |
| Distributable reserves | 133 | €90,000 | €163,000 | +€73,000 | +81.1% |
| Profit (loss) carried forward | 14 | €1,737 | €1,992 | +€255 | +14.7% |
| Amounts payable | 17/49 | €51,284 | €30,916 | -€20,368 | -39.7% |
| Amounts payable after more than one year | 17 | €0 | €0 | = | |
| Financial debts | 170/4 | €0 | €0 | = | |
| Amounts payable within one year | 42/48 | €51,284 | €30,916 | -€20,368 | -39.7% |
| Current portion of amounts payable after more than one year | 42 | €3,694 | €0 | -€3,694 | -100.0% |
| Trade debts | 44 | €1,669 | €2,447 | +€778 | +46.6% |
| Suppliers | 440/4 | €1,669 | €2,447 | +€778 | +46.6% |
| Taxes, remuneration and social security | 45 | €37,701 | €28,470 | -€9,232 | -24.5% |
| Taxes | 450/3 | €37,701 | €28,470 | -€9,232 | -24.5% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €8,219 | €0 | -€8,219 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,814 | €5,529 | -€285 | -4.9% |
| Other operating charges | 640/8 | €1,420 | €826 | -€594 | -41.8% |
| Gross operating margin | 9900 | €138,488 | €107,911 | -€30,577 | -22.1% |
| Operating profit (loss) | 9901 | €131,254 | €101,556 | -€29,698 | -22.6% |
| Financial income | 75/76B | €100 | €1,078 | +€978 | +977.6% |
| Recurring financial income | 75 | €100 | €1,078 | +€978 | +977.6% |
| Financial charges | 65/66B | €1,116 | €586 | -€529 | -47.5% |
| Recurring financial charges | 65 | €1,116 | €586 | -€529 | -47.5% |
| Profit (loss) for the period before taxes | 9903 | €130,239 | €102,048 | -€28,191 | -21.6% |
| Income taxes | 67/77 | €37,701 | €28,793 | -€8,908 | -23.6% |
| Profit (loss) for the period | 9904 | €92,537 | €73,255 | -€19,283 | -20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €92,537 | €73,255 | -€19,283 | -20.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.