BERA BELGIUM: 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.
BERA BELGIUM
Largest movements
- Receivables within one year +€15,094
up €15,094 (+1,669%), from €905 to €15,999
of which Trade receivables: +€15,999
- Cash +€10,351
up €10,351 (+110%), from €9,373 to €19,725
mainly Other debts (+€35,000) and Trade debts (+€11,708)
- Stocks and contracts +€9,953
up €9,953 (+18.0%), from €55,204 to €65,156
- Tangible fixed assets +€1,742
new in 2022: €1,742
- Other debts +€35,000
new in 2022: €35,000
- Profit (loss) carried forward -€13,091
down €13,091, from €7,153 to -€5,938
- Trade debts +€11,708
up €11,708 (+193%), from €6,067 to €17,776
- Tax, wage and social debts +€3,523
up €3,523 (+10.5%), from €33,620 to €37,143
of which Taxes: +€5,173
- Gross operating margin -€13,958
down €13,958, from €1,852 to -€12,106
- Turnover -€7,223
down €7,223 (-11.5%), from €62,972 to €55,749
- Purchases and services +€6,716
up €6,716 (+11.0%), from €61,139 to €67,855
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,481 | €102,621 | +€37,140 | +56.7% |
| Fixed assets | 21/28 | - | €1,742 | +€1,742 | |
| Tangible fixed assets | 22/27 | - | €1,742 | +€1,742 | |
| Leasing and similar rights | 25 | - | €1,742 | +€1,742 | |
| Current assets | 29/58 | €65,481 | €100,880 | +€35,398 | +54.1% |
| Stocks and contracts in progress | 3 | €55,204 | €65,156 | +€9,953 | +18.0% |
| Stocks | 30/36 | €55,204 | €65,156 | +€9,953 | +18.0% |
| Amounts receivable within one year | 40/41 | €905 | €15,999 | +€15,094 | +1,669% |
| Trade receivables | 40 | - | €15,999 | +€15,999 | |
| Other amounts receivable | 41 | €905 | - | -€905 | |
| Cash at bank and in hand | 54/58 | €9,373 | €19,725 | +€10,351 | +110% |
| Total equity and liabilities | 10/49 | €65,481 | €102,621 | +€37,140 | +56.7% |
| Equity | 10/15 | €25,794 | €12,703 | -€13,091 | -50.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €41 | €41 | = | 0.0% |
| Non-distributable reserves | 130/1 | €41 | €41 | = | 0.0% |
| Legal reserve | 130 | €41 | - | -€41 | |
| Reserves not available under the articles | 1311 | - | €41 | +€41 | |
| Profit (loss) carried forward | 14 | €7,153 | -€5,938 | -€13,091 | |
| Amounts payable | 17/49 | €39,687 | €89,918 | +€50,231 | +127% |
| Amounts payable within one year | 42/48 | €39,687 | €89,918 | +€50,231 | +127% |
| Trade debts | 44 | €6,067 | €17,776 | +€11,708 | +193% |
| Suppliers | 440/4 | €6,067 | €17,776 | +€11,708 | +193% |
| Taxes, remuneration and social security | 45 | €33,620 | €37,143 | +€3,523 | +10.5% |
| Taxes | 450/3 | - | €5,173 | +€5,173 | |
| Remuneration and social security | 454/9 | €33,620 | €31,970 | -€1,650 | -4.9% |
| Other amounts payable | 47/48 | - | €35,000 | +€35,000 | |
| Turnover | 70 | €62,972 | €55,749 | -€7,223 | -11.5% |
| Non-recurring operating income | 76A | €19 | - | -€19 | |
| Goods, raw materials, services and sundry goods | 60/61 | €61,139 | €67,855 | +€6,716 | +11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €458 | +€458 | |
| Other operating charges | 640/8 | €348 | - | -€348 | |
| Gross operating margin | 9900 | €1,852 | -€12,106 | -€13,958 | |
| Operating profit (loss) | 9901 | €1,505 | -€12,564 | -€14,069 | |
| Financial income | 75/76B | €2 | €0 | -€2 | -94.9% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -94.9% |
| Financial charges | 65/66B | €687 | €527 | -€160 | -23.3% |
| Recurring financial charges | 65 | €686 | €527 | -€159 | -23.2% |
| Non-recurring financial charges | 66B | €1 | - | -€1 | |
| Profit (loss) for the period before taxes | 9903 | €819 | -€13,091 | -€13,911 | |
| Profit (loss) for the period | 9904 | €819 | -€13,091 | -€13,911 | |
| Profit (loss) for the period to be appropriated | 9905 | €819 | -€13,091 | -€13,911 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.