BeRo: 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.
BeRo
Largest movements
- Receivables within one year -€3,021
down €3,021 (-16.0%), from €18,924 to €15,903
of which Trade receivables: -€3,039
- Intangible fixed assets -€739
down €739 (-56.1%), from €1,318 to €579
- Tangible fixed assets -€666
down €666 (-45.8%), from €1,453 to €787
- Cash +€353
up €353 (+25.0%), from €1,409 to €1,761
mainly Receivables within one year (+€3,021) and Depreciation (+€1,405)
- Profit (loss) carried forward -€5,545
down €5,545 (-36.6%), from €15,167 to €9,622
- Trade debts +€1,131
up €1,131 (+505.3%), from €224 to €1,355
- Tax, wage and social debts +€470
up €470 (+41.8%), from €1,124 to €1,594
- Gross operating margin -€3,868
down €3,868, from €2,436 to -€1,433
- Financial charges -€687
down €687 (-32.0%), from €2,150 to €1,463
- Other operating charges -€205
down €205 (-31.2%), from €656 to €451
- Taxes -€75
down €75 (-4.7%), from €1,620 to €1,545
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 | €24,089 | €20,149 | -€3,940 | -16.4% |
| Fixed assets | 21/28 | €2,771 | €1,367 | -€1,405 | -50.7% |
| Intangible fixed assets | 21 | €1,318 | €579 | -€739 | -56.1% |
| Tangible fixed assets | 22/27 | €1,453 | €787 | -€666 | -45.8% |
| Furniture and vehicles | 24 | €1,453 | €787 | -€666 | -45.8% |
| Current assets | 29/58 | €21,317 | €18,782 | -€2,535 | -11.9% |
| Amounts receivable within one year | 40/41 | €18,924 | €15,903 | -€3,021 | -16.0% |
| Trade receivables | 40 | €6,390 | €3,351 | -€3,039 | -47.6% |
| Other amounts receivable | 41 | €12,534 | €12,552 | +€18 | +0.1% |
| Cash at bank and in hand | 54/58 | €1,409 | €1,761 | +€353 | +25.0% |
| Deferred charges and accrued income | 490/1 | €984 | €1,118 | +€133 | +13.6% |
| Total equity and liabilities | 10/49 | €24,089 | €20,149 | -€3,940 | -16.4% |
| Equity | 10/15 | €21,367 | €15,822 | -€5,545 | -25.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,167 | €9,622 | -€5,545 | -36.6% |
| Amounts payable | 17/49 | €2,722 | €4,326 | +€1,605 | +59.0% |
| Amounts payable within one year | 42/48 | €2,722 | €4,326 | +€1,605 | +59.0% |
| Trade debts | 44 | €224 | €1,355 | +€1,131 | +505.3% |
| Suppliers | 440/4 | €224 | €1,355 | +€1,131 | +505.3% |
| Taxes, remuneration and social security | 45 | €1,124 | €1,594 | +€470 | +41.8% |
| Taxes | 450/3 | €1,124 | €1,594 | +€470 | +41.8% |
| Other amounts payable | 47/48 | €1,373 | €1,377 | +€3 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,405 | €1,405 | = | 0.0% |
| Other operating charges | 640/8 | €656 | €451 | -€205 | -31.2% |
| Gross operating margin | 9900 | €2,436 | -€1,433 | -€3,868 | |
| Operating profit (loss) | 9901 | €375 | -€3,288 | -€3,664 | |
| Financial income | 75/76B | €769 | €751 | -€19 | -2.4% |
| Recurring financial income | 75 | €769 | €751 | -€19 | -2.4% |
| Financial charges | 65/66B | €2,150 | €1,463 | -€687 | -32.0% |
| Recurring financial charges | 65 | €2,150 | €1,463 | -€687 | -32.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,005 | -€4,000 | -€2,995 | -298.0% |
| Income taxes | 67/77 | €1,620 | €1,545 | -€75 | -4.7% |
| Profit (loss) for the period | 9904 | -€2,625 | -€5,545 | -€2,920 | -111.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,625 | -€5,545 | -€2,920 | -111.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.