BERO CONSULTING: 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 CONSULTING
Largest movements
- Tangible fixed assets -€22,208
down €22,208 (-28.1%), from €78,904 to €56,696
of which Furniture and vehicles: -€14,434
- Current investments +€10,024
up €10,024 (+11.0%), from €91,020 to €101,044
- Cash -€3,199
down €3,199 (-5.2%), from €61,595 to €58,396
mainly Current investments (-€10,024) and Tax, wage and social debts (-€6,024)
- Tax, wage and social debts -€6,024
down €6,024 (-61.9%), from €9,733 to €3,709
- Other debts -€4,185
down €4,185 (-70.3%), from €5,952 to €1,768
- Profit (loss) carried forward -€2,999
down €2,999 (-17.0%), from €17,653 to €14,653
- Trade debts -€2,650
down €2,650 (-10.6%), from €25,074 to €22,425
- Gross operating margin -€42,053
down €42,053 (-62.7%), from €67,116 to €25,063
- Taxes -€36,030
down €36,030 (-91.6%), from €39,349 to €3,319
- Financial income -€2,002
down €2,002 (-89.1%), from €2,247 to €244
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 | €254,639 | €238,781 | -€15,858 | -6.2% |
| Fixed assets | 21/28 | €78,904 | €56,696 | -€22,208 | -28.1% |
| Tangible fixed assets | 22/27 | €78,904 | €56,696 | -€22,208 | -28.1% |
| Land and buildings | 22 | €45,000 | €37,500 | -€7,500 | -16.7% |
| Plant, machinery and equipment | 23 | €672 | €398 | -€275 | -40.9% |
| Furniture and vehicles | 24 | €33,232 | €18,798 | -€14,434 | -43.4% |
| Current assets | 29/58 | €175,734 | €182,085 | +€6,350 | +3.6% |
| Amounts receivable within one year | 40/41 | €21,988 | €21,475 | -€513 | -2.3% |
| Trade receivables | 40 | €13,769 | - | -€13,769 | |
| Other amounts receivable | 41 | €8,220 | €21,475 | +€13,256 | +161.3% |
| Current investments | 50/53 | €91,020 | €101,044 | +€10,024 | +11.0% |
| Cash at bank and in hand | 54/58 | €61,595 | €58,396 | -€3,199 | -5.2% |
| Deferred charges and accrued income | 490/1 | €1,131 | €1,169 | +€38 | +3.3% |
| Total equity and liabilities | 10/49 | €254,639 | €238,781 | -€15,858 | -6.2% |
| Equity | 10/15 | €213,879 | €210,879 | -€2,999 | -1.4% |
| Contributions | 10/11 | €178,973 | €178,973 | = | 0.0% |
| Capital | 10 | €178,973 | €178,973 | = | 0.0% |
| Issued capital | 100 | €178,973 | €178,973 | = | 0.0% |
| Reserves | 13 | €17,253 | €17,253 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,401 | €2,401 | = | 0.0% |
| Legal reserve | 130 | €2,401 | €2,401 | = | 0.0% |
| Distributable reserves | 133 | €14,852 | €14,852 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,653 | €14,653 | -€2,999 | -17.0% |
| Amounts payable | 17/49 | €40,760 | €27,901 | -€12,859 | -31.5% |
| Amounts payable within one year | 42/48 | €40,760 | €27,901 | -€12,859 | -31.5% |
| Trade debts | 44 | €25,074 | €22,425 | -€2,650 | -10.6% |
| Suppliers | 440/4 | €25,074 | €22,425 | -€2,650 | -10.6% |
| Taxes, remuneration and social security | 45 | €9,733 | €3,709 | -€6,024 | -61.9% |
| Taxes | 450/3 | €9,733 | €3,709 | -€6,024 | -61.9% |
| Other amounts payable | 47/48 | €5,952 | €1,768 | -€4,185 | -70.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,369 | €22,789 | -€579 | -2.5% |
| Other operating charges | 640/8 | €2,039 | €2,158 | +€119 | +5.8% |
| Gross operating margin | 9900 | €67,116 | €25,063 | -€42,053 | -62.7% |
| Operating profit (loss) | 9901 | €41,709 | €116 | -€41,593 | -99.7% |
| Financial income | 75/76B | €2,247 | €244 | -€2,002 | -89.1% |
| Recurring financial income | 75 | €2,247 | €244 | -€2,002 | -89.1% |
| Financial charges | 65/66B | €127 | €41 | -€86 | -67.9% |
| Recurring financial charges | 65 | €127 | €41 | -€86 | -67.9% |
| Profit (loss) for the period before taxes | 9903 | €43,829 | €320 | -€43,509 | -99.3% |
| Income taxes | 67/77 | €39,349 | €3,319 | -€36,030 | -91.6% |
| Profit (loss) for the period | 9904 | €4,479 | -€2,999 | -€7,479 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,479 | -€2,999 | -€7,479 |
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 8 October 2026 via checked.be.