Béra Solutions: 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.
Béra Solutions
Largest movements
- Cash +€69,482
up €69,482 (+451%), from €15,405 to €84,886
mainly Net result for the year (+€50,165) and Tax, wage and social debts (+€17,373)
- Receivables within one year -€15,071
down €15,071 (-96.1%), from €15,680 to €609
- Tangible fixed assets +€5,051
up €5,051 (+416%), from €1,214 to €6,264
of which Plant, machinery and equipment: +€3,998
- Formation expenses -€2,062
no longer reported in 2025 (was €2,062)
- Profit (loss) carried forward +€50,165
up €50,165 (+830%), from €6,047 to €56,212
- Tax, wage and social debts +€17,373
up €17,373 (+319%), from €5,454 to €22,827
- Other debts -€10,574
down €10,574 (-53.6%), from €19,734 to €9,160
- Gross operating margin +€64,054
up €64,054 (+718%), from €8,926 to €72,980
- Taxes +€13,958
up €13,958 (+810%), from €1,723 to €15,682
- Other operating charges +€2,652
up €2,652 (+3,539%), from €75 to €2,727
- Depreciation +€2,099
up €2,099 (+295%), from €712 to €2,811
- Financial charges +€1,226
up €1,226 (+332%), from €369 to €1,595
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 | €35,717 | €93,341 | +€57,624 | +161% |
| Formation expenses | 20 | €2,062 | - | -€2,062 | |
| Fixed assets | 21/28 | €1,214 | €6,264 | +€5,051 | +416% |
| Tangible fixed assets | 22/27 | €1,214 | €6,264 | +€5,051 | +416% |
| Plant, machinery and equipment | 23 | - | €3,998 | +€3,998 | |
| Furniture and vehicles | 24 | €1,214 | €2,267 | +€1,053 | +86.8% |
| Current assets | 29/58 | €32,441 | €87,076 | +€54,635 | +168% |
| Amounts receivable within one year | 40/41 | €15,680 | €609 | -€15,071 | -96.1% |
| Trade receivables | 40 | €15,680 | €609 | -€15,071 | -96.1% |
| Cash at bank and in hand | 54/58 | €15,405 | €84,886 | +€69,482 | +451% |
| Deferred charges and accrued income | 490/1 | €1,357 | €1,581 | +€224 | +16.5% |
| Total equity and liabilities | 10/49 | €35,717 | €93,341 | +€57,624 | +161% |
| Equity | 10/15 | €9,047 | €59,212 | +€50,165 | +555% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,047 | €56,212 | +€50,165 | +830% |
| Amounts payable | 17/49 | €26,670 | €34,129 | +€7,459 | +28.0% |
| Amounts payable within one year | 42/48 | €26,649 | €34,129 | +€7,480 | +28.1% |
| Trade debts | 44 | €1,461 | €2,142 | +€681 | +46.6% |
| Suppliers | 440/4 | €1,461 | €2,142 | +€681 | +46.6% |
| Taxes, remuneration and social security | 45 | €5,454 | €22,827 | +€17,373 | +319% |
| Taxes | 450/3 | €5,454 | €22,827 | +€17,373 | +319% |
| Other amounts payable | 47/48 | €19,734 | €9,160 | -€10,574 | -53.6% |
| Accrued charges and deferred income | 492/3 | €21 | - | -€21 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €712 | €2,811 | +€2,099 | +295% |
| Other operating charges | 640/8 | €75 | €2,727 | +€2,652 | +3,539% |
| Gross operating margin | 9900 | €8,926 | €72,980 | +€64,054 | +718% |
| Operating profit (loss) | 9901 | €8,139 | €67,441 | +€59,302 | +729% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €369 | €1,595 | +€1,226 | +332% |
| Recurring financial charges | 65 | €369 | €1,595 | +€1,226 | +332% |
| Profit (loss) for the period before taxes | 9903 | €7,770 | €65,846 | +€58,077 | +747% |
| Income taxes | 67/77 | €1,723 | €15,682 | +€13,958 | +810% |
| Profit (loss) for the period | 9904 | €6,047 | €50,165 | +€44,118 | +730% |
| Profit (loss) for the period to be appropriated | 9905 | €6,047 | €50,165 | +€44,118 | +730% |
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 13 October 2026 via checked.be.