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
- Tangible fixed assets -€15,940
down €15,940 (-3.2%), from €496,142 to €480,203
of which Land and buildings: -€14,312
- Receivables within one year -€15,516
down €15,516 (-58.1%), from €26,722 to €11,206
of which Other amounts receivable: -€11,932
- Tax, wage and social debts -€54,764
down €54,764 (-75.6%), from €72,481 to €17,717
of which Taxes: -€56,409
- Advances received +€34,255
new in 2024: €34,255
- Other debts +€20,316
up €20,316 (+40.9%), from €49,677 to €69,994
- Profit (loss) carried forward -€10,612
down €10,612 (-46.6%), from -€22,780 to -€33,392
- Debts after one year -€10,303
down €10,303 (-4.9%), from €211,560 to €201,257
- Financial charges +€57,631
up €57,631, from -€45,784 to €11,847
- Write-downs -€53,114
new in 2024: -€53,114
- Gross operating margin -€33,395
down €33,395, from €317 to -€33,077
- Depreciation -€1,555
down €1,555 (-8.9%), from €17,495 to €15,940
- Financial income -€1,247
down €1,247 (-10.9%), from €11,494 to €10,247
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.
Cash bridge derived
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 | €526,066 | €494,936 | -€31,130 | -5.9% |
| Fixed assets | 21/28 | €497,592 | €481,653 | -€15,940 | -3.2% |
| Tangible fixed assets | 22/27 | €496,142 | €480,203 | -€15,940 | -3.2% |
| Land and buildings | 22 | €491,465 | €477,153 | -€14,312 | -2.9% |
| Furniture and vehicles | 24 | €4,678 | €3,050 | -€1,628 | -34.8% |
| Financial fixed assets | 28 | €1,450 | €1,450 | = | 0.0% |
| Current assets | 29/58 | €28,474 | €13,284 | -€15,190 | -53.3% |
| Amounts receivable within one year | 40/41 | €26,722 | €11,206 | -€15,516 | -58.1% |
| Trade receivables | 40 | €9,705 | €6,120 | -€3,585 | -36.9% |
| Other amounts receivable | 41 | €17,017 | €5,086 | -€11,932 | -70.1% |
| Cash at bank and in hand | 54/58 | €949 | €1,284 | +€335 | +35.3% |
| Deferred charges and accrued income | 490/1 | €802 | €793 | -€9 | -1.1% |
| Total equity and liabilities | 10/49 | €526,066 | €494,936 | -€31,130 | -5.9% |
| Equity | 10/15 | €100,266 | €84,770 | -€15,496 | -15.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €118,046 | €113,162 | -€4,884 | -4.1% |
| Tax-exempt reserves | 132 | €118,046 | €113,162 | -€4,884 | -4.1% |
| Profit (loss) carried forward | 14 | -€22,780 | -€33,392 | -€10,612 | -46.6% |
| Provisions and deferred taxes | 16 | €39,349 | €37,721 | -€1,628 | -4.1% |
| Deferred taxes | 168 | €39,349 | €37,721 | -€1,628 | -4.1% |
| Amounts payable | 17/49 | €386,452 | €372,446 | -€14,006 | -3.6% |
| Amounts payable after more than one year | 17 | €211,560 | €201,257 | -€10,303 | -4.9% |
| Financial debts | 170/4 | €211,560 | €201,257 | -€10,303 | -4.9% |
| Amounts payable within one year | 42/48 | €174,208 | €171,009 | -€3,199 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | €9,430 | €10,303 | +€874 | +9.3% |
| Trade debts | 44 | €42,620 | €38,739 | -€3,881 | -9.1% |
| Suppliers | 440/4 | €42,620 | €38,739 | -€3,881 | -9.1% |
| Advances received on contracts in progress | 46 | - | €34,255 | +€34,255 | |
| Taxes, remuneration and social security | 45 | €72,481 | €17,717 | -€54,764 | -75.6% |
| Taxes | 450/3 | €68,445 | €12,036 | -€56,409 | -82.4% |
| Remuneration and social security | 454/9 | €4,036 | €5,681 | +€1,645 | +40.8% |
| Other amounts payable | 47/48 | €49,677 | €69,994 | +€20,316 | +40.9% |
| Accrued charges and deferred income | 492/3 | €684 | €180 | -€504 | -73.7% |
| Non-recurring operating income | 76A | €500 | €0 | -€500 | -100.0% |
| Remuneration, social security and pensions | 62 | €12,714 | €13,589 | +€875 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,495 | €15,940 | -€1,555 | -8.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€53,114 | -€53,114 | |
| Other operating charges | 640/8 | €5,083 | €5,844 | +€760 | +15.0% |
| Gross operating margin | 9900 | €317 | -€33,077 | -€33,395 | |
| Operating profit (loss) | 9901 | -€34,975 | -€15,335 | +€19,640 | +56.2% |
| Financial income | 75/76B | €11,494 | €10,247 | -€1,247 | -10.9% |
| Recurring financial income | 75 | €11,494 | €10,247 | -€1,247 | -10.9% |
| Financial charges | 65/66B | -€45,784 | €11,847 | +€57,631 | |
| Recurring financial charges | 65 | -€45,784 | €11,847 | +€57,631 | |
| Profit (loss) for the period before taxes | 9903 | €22,303 | -€16,936 | -€39,238 | |
| Transfer from deferred taxes | 780 | €3,230 | €1,628 | -€1,602 | -49.6% |
| Income taxes | 67/77 | €244 | €188 | -€56 | -22.8% |
| Profit (loss) for the period | 9904 | €25,289 | -€15,496 | -€40,785 | |
| Transfer from tax-exempt reserves | 789 | €9,690 | €4,884 | -€4,806 | -49.6% |
| Profit (loss) for the period to be appropriated | 9905 | €34,979 | -€10,612 | -€45,591 |
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 9 October 2026 via checked.be.