BERO Consult: 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 Consult
Largest movements
- Tangible fixed assets +€38,550
up €38,550 (+53.5%), from €72,081 to €110,630
of which Furniture and vehicles: +€39,962
- Current investments -€19,055
down €19,055 (-17.6%), from €108,062 to €89,007
- Cash -€16,416
down €16,416 (-9.6%), from €171,343 to €154,927
mainly Investment in fixed assets (net) (-€59,149) and Contributions, distributions and other (-€34,552)
- Reserves +€24,593
up €24,593 (+7.4%), from €332,661 to €357,253
- Tax, wage and social debts -€18,265
down €18,265 (-96.9%), from €18,850 to €585
- Gross operating margin -€15,261
down €15,261 (-13.3%), from €114,422 to €99,161
- Financial income +€8,988
up €8,988 (+316%), from €2,843 to €11,831
of which Non-recurring financial income: +€8,067
- Depreciation +€5,817
up €5,817 (+39.3%), from €14,783 to €20,600
- Financial charges +€5,634
up €5,634 (+1,400%), from €402 to €6,036
of which Non-recurring financial charges: +€5,191
- Taxes -€3,989
down €3,989 (-14.0%), from €28,575 to €24,587
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.
Derived cash bridge
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 | €368,989 | €374,488 | +€5,499 | +1.5% |
| Fixed assets | 21/28 | €72,081 | €110,630 | +€38,550 | +53.5% |
| Tangible fixed assets | 22/27 | €72,081 | €110,630 | +€38,550 | +53.5% |
| Plant, machinery and equipment | 23 | €1,230 | €617 | -€614 | -49.9% |
| Furniture and vehicles | 24 | €64,071 | €104,033 | +€39,962 | +62.4% |
| Other tangible fixed assets | 26 | €6,780 | €5,981 | -€799 | -11.8% |
| Current assets | 29/58 | €296,908 | €263,858 | -€33,050 | -11.1% |
| Amounts receivable within one year | 40/41 | €17,503 | €19,924 | +€2,421 | +13.8% |
| Trade receivables | 40 | €17,503 | €18,515 | +€1,012 | +5.8% |
| Other amounts receivable | 41 | - | €1,409 | +€1,409 | |
| Current investments | 50/53 | €108,062 | €89,007 | -€19,055 | -17.6% |
| Cash at bank and in hand | 54/58 | €171,343 | €154,927 | -€16,416 | -9.6% |
| Total equity and liabilities | 10/49 | €368,989 | €374,488 | +€5,499 | +1.5% |
| Equity | 10/15 | €332,761 | €357,353 | +€24,593 | +7.4% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €332,661 | €357,253 | +€24,593 | +7.4% |
| Distributable reserves | 133 | €332,661 | €357,253 | +€24,593 | +7.4% |
| Amounts payable | 17/49 | €36,228 | €17,135 | -€19,093 | -52.7% |
| Amounts payable within one year | 42/48 | €36,228 | €17,135 | -€19,093 | -52.7% |
| Trade debts | 44 | €5,766 | €3,578 | -€2,188 | -37.9% |
| Suppliers | 440/4 | €5,766 | €3,578 | -€2,188 | -37.9% |
| Taxes, remuneration and social security | 45 | €18,850 | €585 | -€18,265 | -96.9% |
| Taxes | 450/3 | €18,850 | €585 | -€18,265 | -96.9% |
| Other amounts payable | 47/48 | €11,612 | €12,971 | +€1,359 | +11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,783 | €20,600 | +€5,817 | +39.3% |
| Other operating charges | 640/8 | €483 | €625 | +€142 | +29.3% |
| Gross operating margin | 9900 | €114,422 | €99,161 | -€15,261 | -13.3% |
| Operating profit (loss) | 9901 | €99,156 | €77,936 | -€21,220 | -21.4% |
| Financial income | 75/76B | €2,843 | €11,831 | +€8,988 | +316% |
| Recurring financial income | 75 | €2,843 | €3,764 | +€921 | +32.4% |
| Non-recurring financial income | 76B | - | €8,067 | +€8,067 | |
| Financial charges | 65/66B | €402 | €6,036 | +€5,634 | +1,400% |
| Recurring financial charges | 65 | €402 | €845 | +€443 | +110% |
| Non-recurring financial charges | 66B | - | €5,191 | +€5,191 | |
| Profit (loss) for the period before taxes | 9903 | €101,597 | €83,731 | -€17,866 | -17.6% |
| Income taxes | 67/77 | €28,575 | €24,587 | -€3,989 | -14.0% |
| Profit (loss) for the period | 9904 | €73,022 | €59,144 | -€13,878 | -19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €73,022 | €59,144 | -€13,878 | -19.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.