BeRare: 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.
BeRare
Largest movements
- Receivables within one year +€7,451
up €7,451 (+73.3%), from €10,166 to €17,618
of which Trade receivables: +€16,865
- Cash +€6,120
up €6,120 (+12.8%), from €47,699 to €53,819
mainly Net result for the year (+€13,848) and Tax, wage and social debts (+€4,658)
- Deferred charges and accrued income -€2,001
down €2,001 (-78.6%), from €2,545 to €544
- Tangible fixed assets -€856
down €856 (-32.7%), from €2,614 to €1,758
of which Furniture and vehicles: -€511
- Reserves +€13,848
up €13,848 (+31.0%), from €44,729 to €58,577
- Other debts -€7,361
down €7,361 (-47.9%), from €15,376 to €8,015
- Tax, wage and social debts +€4,658
new in 2025: €4,658
- Gross operating margin +€11,063
up €11,063 (+46.4%), from €23,864 to €34,927
- Depreciation -€3,707
down €3,707 (-81.2%), from €4,562 to €856
- Taxes +€3,032
up €3,032 (+350.9%), from €864 to €3,895
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 | €63,024 | €73,739 | +€10,715 | +17.0% |
| Fixed assets | 21/28 | €2,614 | €1,758 | -€856 | -32.7% |
| Tangible fixed assets | 22/27 | €2,614 | €1,758 | -€856 | -32.7% |
| Plant, machinery and equipment | 23 | €584 | €239 | -€344 | -59.0% |
| Furniture and vehicles | 24 | €2,031 | €1,519 | -€511 | -25.2% |
| Current assets | 29/58 | €60,410 | €71,981 | +€11,571 | +19.2% |
| Amounts receivable within one year | 40/41 | €10,166 | €17,618 | +€7,451 | +73.3% |
| Trade receivables | 40 | €649 | €17,513 | +€16,865 | +2600.3% |
| Other amounts receivable | 41 | €9,518 | €105 | -€9,413 | -98.9% |
| Cash at bank and in hand | 54/58 | €47,699 | €53,819 | +€6,120 | +12.8% |
| Deferred charges and accrued income | 490/1 | €2,545 | €544 | -€2,001 | -78.6% |
| Total equity and liabilities | 10/49 | €63,024 | €73,739 | +€10,715 | +17.0% |
| Equity | 10/15 | €45,729 | €59,577 | +€13,848 | +30.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €44,729 | €58,577 | +€13,848 | +31.0% |
| Distributable reserves | 133 | €44,729 | €58,577 | +€13,848 | +31.0% |
| Amounts payable | 17/49 | €17,295 | €14,162 | -€3,133 | -18.1% |
| Amounts payable within one year | 42/48 | €17,295 | €13,962 | -€3,333 | -19.3% |
| Trade debts | 44 | €1,919 | €1,289 | -€629 | -32.8% |
| Suppliers | 440/4 | €1,919 | €1,289 | -€629 | -32.8% |
| Taxes, remuneration and social security | 45 | - | €4,658 | +€4,658 | |
| Taxes | 450/3 | - | €4,658 | +€4,658 | |
| Other amounts payable | 47/48 | €15,376 | €8,015 | -€7,361 | -47.9% |
| Accrued charges and deferred income | 492/3 | - | €200 | +€200 | |
| Remuneration, social security and pensions | 62 | €58 | - | -€58 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,562 | €856 | -€3,707 | -81.2% |
| Other operating charges | 640/8 | €16,312 | €16,110 | -€202 | -1.2% |
| Gross operating margin | 9900 | €23,864 | €34,927 | +€11,063 | +46.4% |
| Operating profit (loss) | 9901 | €2,931 | €17,961 | +€15,029 | +512.7% |
| Financial income | 75/76B | €150 | €10 | -€140 | -93.3% |
| Recurring financial income | 75 | €150 | €10 | -€140 | -93.3% |
| Financial charges | 65/66B | €193 | €227 | +€34 | +17.5% |
| Recurring financial charges | 65 | €193 | €227 | +€34 | +17.5% |
| Profit (loss) for the period before taxes | 9903 | €2,888 | €17,743 | +€14,855 | +514.4% |
| Income taxes | 67/77 | €864 | €3,895 | +€3,032 | +350.9% |
| Profit (loss) for the period | 9904 | €2,024 | €13,848 | +€11,824 | +584.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,024 | €13,848 | +€11,824 | +584.2% |
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 9 October 2026 via checked.be.