BERO: 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.
BERO
Largest movements
- Cash -€55,302
down €55,302 (-96.3%), from €57,454 to €2,152
mainly Receivables within one year (-€42,517) and Debts after one year (-€30,000)
- Receivables within one year +€42,517
up €42,517 (+4,252%), from €1,000 to €43,517
of which Trade receivables: +€26,250
- Reserves +€32,675
up €32,675 (+12.4%), from €262,685 to €295,359
of which Distributable reserves: +€35,675
- Debts after one year -€30,000
down €30,000 (-60.0%), from €50,000 to €20,000
- Tax, wage and social debts -€13,743
down €13,743 (-57.4%), from €23,939 to €10,196
- Gross operating margin -€124,662
down €124,662 (-72.3%), from €172,446 to €47,783
- Taxes -€32,234
down €32,234 (-73.3%), from €43,973 to €11,740
- Financial income +€2,507
new in 2024: €2,507
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €492,386 | €479,601 | -€12,785 | -2.6% |
| Fixed assets | 21/28 | €432,170 | €432,170 | = | 0.0% |
| Financial fixed assets | 28 | €432,170 | €432,170 | = | 0.0% |
| Current assets | 29/58 | €60,216 | €47,431 | -€12,785 | -21.2% |
| Amounts receivable within one year | 40/41 | €1,000 | €43,517 | +€42,517 | +4,252% |
| Trade receivables | 40 | €0 | €26,250 | +€26,250 | |
| Other amounts receivable | 41 | €1,000 | €17,267 | +€16,267 | +1,627% |
| Cash at bank and in hand | 54/58 | €57,454 | €2,152 | -€55,302 | -96.3% |
| Deferred charges and accrued income | 490/1 | €1,762 | €1,762 | = | 0.0% |
| Total equity and liabilities | 10/49 | €492,386 | €479,601 | -€12,785 | -2.6% |
| Equity | 10/15 | €292,685 | €325,359 | +€32,675 | +11.2% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €262,685 | €295,359 | +€32,675 | +12.4% |
| Non-distributable reserves | 130/1 | €3,000 | €0 | -€3,000 | -100% |
| Reserves not available under the articles | 1311 | €3,000 | €0 | -€3,000 | -100% |
| Distributable reserves | 133 | €259,685 | €295,359 | +€35,675 | +13.7% |
| Amounts payable | 17/49 | €199,701 | €154,241 | -€45,460 | -22.8% |
| Amounts payable after more than one year | 17 | €50,000 | €20,000 | -€30,000 | -60.0% |
| Financial debts | 170/4 | €50,000 | €20,000 | -€30,000 | -60.0% |
| Amounts payable within one year | 42/48 | €149,701 | €134,241 | -€15,460 | -10.3% |
| Trade debts | 44 | €1,737 | €1,563 | -€174 | -10.0% |
| Suppliers | 440/4 | €1,737 | €1,563 | -€174 | -10.0% |
| Taxes, remuneration and social security | 45 | €23,939 | €10,196 | -€13,743 | -57.4% |
| Taxes | 450/3 | €23,939 | €10,196 | -€13,743 | -57.4% |
| Other amounts payable | 47/48 | €124,025 | €122,483 | -€1,542 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €1,147 | €1,072 | -€76 | -6.6% |
| Gross operating margin | 9900 | €172,446 | €47,783 | -€124,662 | -72.3% |
| Operating profit (loss) | 9901 | €171,298 | €46,711 | -€124,587 | -72.7% |
| Financial income | 75/76B | - | €2,507 | +€2,507 | |
| Recurring financial income | 75 | - | €2,507 | +€2,507 | |
| Financial charges | 65/66B | €3,214 | €4,804 | +€1,590 | +49.5% |
| Recurring financial charges | 65 | €3,214 | €4,804 | +€1,590 | +49.5% |
| Profit (loss) for the period before taxes | 9903 | €168,084 | €44,414 | -€123,670 | -73.6% |
| Income taxes | 67/77 | €43,973 | €11,740 | -€32,234 | -73.3% |
| Profit (loss) for the period | 9904 | €124,111 | €32,675 | -€91,436 | -73.7% |
| Profit (loss) for the period to be appropriated | 9905 | €124,111 | €32,675 | -€91,436 | -73.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.