BERE: 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.
BERE
Largest movements
- Receivables within one year -€17,049
down €17,049 (-76.4%), from €22,316 to €5,267
of which Trade receivables: -€19,738
- Tangible fixed assets +€7,430
up €7,430 (+47.0%), from €15,819 to €23,249
of which Furniture and vehicles: +€8,099
- Cash -€7,054
down €7,054 (-20.3%), from €34,797 to €27,742
mainly Tax, wage and social debts (-€14,431) and Investment in fixed assets (net) (-€13,631)
- Deferred charges and accrued income +€1,550
up €1,550 (+81.6%), from €1,899 to €3,449
- Tax, wage and social debts -€14,431
down €14,431 (-70.2%), from €20,551 to €6,120
- Reserves -€8,278
down €8,278 (-16.6%), from €49,726 to €41,448
- Trade debts +€4,876
up €4,876 (+5879.3%), from €83 to €4,959
- Other debts +€2,709
up €2,709 (+575.4%), from €471 to €3,180
- Gross operating margin -€44,118
down €44,118 (-98.6%), from €44,743 to €625
- Taxes -€8,568
down €8,568 (-98.7%), from €8,677 to €109
- Depreciation +€4,113
up €4,113 (+196.8%), from €2,089 to €6,202
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 | €74,831 | €59,707 | -€15,124 | -20.2% |
| Fixed assets | 21/28 | €15,819 | €23,249 | +€7,430 | +47.0% |
| Tangible fixed assets | 22/27 | €15,819 | €23,249 | +€7,430 | +47.0% |
| Plant, machinery and equipment | 23 | €6,468 | €5,799 | -€669 | -10.3% |
| Furniture and vehicles | 24 | €9,351 | €17,449 | +€8,099 | +86.6% |
| Current assets | 29/58 | €59,012 | €36,458 | -€22,554 | -38.2% |
| Amounts receivable within one year | 40/41 | €22,316 | €5,267 | -€17,049 | -76.4% |
| Trade receivables | 40 | €22,224 | €2,487 | -€19,738 | -88.8% |
| Other amounts receivable | 41 | €91 | €2,780 | +€2,689 | +2942.6% |
| Cash at bank and in hand | 54/58 | €34,797 | €27,742 | -€7,054 | -20.3% |
| Deferred charges and accrued income | 490/1 | €1,899 | €3,449 | +€1,550 | +81.6% |
| Total equity and liabilities | 10/49 | €74,831 | €59,707 | -€15,124 | -20.2% |
| Equity | 10/15 | €53,726 | €45,448 | -€8,278 | -15.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €49,726 | €41,448 | -€8,278 | -16.6% |
| Distributable reserves | 133 | €49,726 | €41,448 | -€8,278 | -16.6% |
| Amounts payable | 17/49 | €21,104 | €14,258 | -€6,846 | -32.4% |
| Amounts payable within one year | 42/48 | €21,104 | €14,258 | -€6,846 | -32.4% |
| Trade debts | 44 | €83 | €4,959 | +€4,876 | +5879.3% |
| Suppliers | 440/4 | €83 | €4,959 | +€4,876 | +5879.3% |
| Taxes, remuneration and social security | 45 | €20,551 | €6,120 | -€14,431 | -70.2% |
| Taxes | 450/3 | €20,551 | €6,120 | -€14,431 | -70.2% |
| Other amounts payable | 47/48 | €471 | €3,180 | +€2,709 | +575.4% |
| Non-recurring operating income | 76A | €1,430 | - | -€1,430 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,089 | €6,202 | +€4,113 | +196.8% |
| Other operating charges | 640/8 | €535 | €971 | +€437 | +81.7% |
| Gross operating margin | 9900 | €44,743 | €625 | -€44,118 | -98.6% |
| Operating profit (loss) | 9901 | €42,119 | -€6,548 | -€48,667 | |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €1,815 | €1,621 | -€194 | -10.7% |
| Recurring financial charges | 65 | €1,815 | €1,621 | -€194 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €40,311 | -€8,169 | -€48,480 | |
| Income taxes | 67/77 | €8,677 | €109 | -€8,568 | -98.7% |
| Profit (loss) for the period | 9904 | €31,633 | -€8,278 | -€39,911 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,633 | -€8,278 | -€39,911 |
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.