Beric Solutions: 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.
Beric Solutions
Largest movements
- Cash -€8,268
down €8,268 (-88.7%), from €9,316 to €1,049
mainly Tax, wage and social debts (-€5,610) and Net result for the year (-€4,935)
- Deferred charges and accrued income +€1,378
up €1,378 (+349.4%), from €394 to €1,772
- Tangible fixed assets -€894
down €894 (-14.4%), from €6,213 to €5,319
of which Furniture and vehicles: -€534
- Tax, wage and social debts -€5,610
no longer reported in 2025 (was €5,610)
- Profit (loss) carried forward -€4,935
down €4,935 (-29.2%), from €16,924 to €11,989
- Other debts +€3,261
up €3,261 (+118.7%), from €2,747 to €6,008
- Accrued charges and deferred income -€561
down €561 (-92.7%), from €605 to €44
- Gross operating margin -€39,746
down €39,746, from €39,138 to -€609
- Taxes -€5,545
down €5,545 (-97.1%), from €5,710 to €165
- Depreciation +€998
up €998 (+42.1%), from €2,371 to €3,369
- Other operating charges +€501
up €501 (+129.3%), from €387 to €888
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 | €29,774 | €21,719 | -€8,056 | -27.1% |
| Fixed assets | 21/28 | €6,213 | €5,319 | -€894 | -14.4% |
| Tangible fixed assets | 22/27 | €6,213 | €5,319 | -€894 | -14.4% |
| Plant, machinery and equipment | 23 | €4,971 | €4,611 | -€360 | -7.2% |
| Furniture and vehicles | 24 | €1,242 | €708 | -€534 | -43.0% |
| Current assets | 29/58 | €23,561 | €16,400 | -€7,161 | -30.4% |
| Amounts receivable within one year | 40/41 | €13,851 | €13,579 | -€271 | -2.0% |
| Trade receivables | 40 | €12,970 | €4,097 | -€8,874 | -68.4% |
| Other amounts receivable | 41 | €880 | €9,482 | +€8,602 | +977.1% |
| Cash at bank and in hand | 54/58 | €9,316 | €1,049 | -€8,268 | -88.7% |
| Deferred charges and accrued income | 490/1 | €394 | €1,772 | +€1,378 | +349.4% |
| Total equity and liabilities | 10/49 | €29,774 | €21,719 | -€8,056 | -27.1% |
| Equity | 10/15 | €19,424 | €14,489 | -€4,935 | -25.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,924 | €11,989 | -€4,935 | -29.2% |
| Amounts payable | 17/49 | €10,351 | €7,230 | -€3,121 | -30.1% |
| Amounts payable within one year | 42/48 | €9,746 | €7,186 | -€2,559 | -26.3% |
| Trade debts | 44 | €1,389 | €1,179 | -€210 | -15.1% |
| Suppliers | 440/4 | €1,389 | €1,179 | -€210 | -15.1% |
| Taxes, remuneration and social security | 45 | €5,610 | - | -€5,610 | |
| Taxes | 450/3 | €5,610 | - | -€5,610 | |
| Other amounts payable | 47/48 | €2,747 | €6,008 | +€3,261 | +118.7% |
| Accrued charges and deferred income | 492/3 | €605 | €44 | -€561 | -92.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,371 | €3,369 | +€998 | +42.1% |
| Other operating charges | 640/8 | €387 | €888 | +€501 | +129.3% |
| Gross operating margin | 9900 | €39,138 | -€609 | -€39,746 | |
| Operating profit (loss) | 9901 | €36,379 | -€4,865 | -€41,245 | |
| Financial income | 75/76B | €31 | €136 | +€105 | +339.6% |
| Recurring financial income | 75 | €31 | €136 | +€105 | +339.6% |
| Financial charges | 65/66B | €146 | €40 | -€106 | -72.4% |
| Recurring financial charges | 65 | €146 | €40 | -€106 | -72.4% |
| Profit (loss) for the period before taxes | 9903 | €36,264 | -€4,770 | -€41,034 | |
| Income taxes | 67/77 | €5,710 | €165 | -€5,545 | -97.1% |
| Profit (loss) for the period | 9904 | €30,554 | -€4,935 | -€35,489 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,554 | -€4,935 | -€35,489 |
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 1 October 2026 via checked.be.