BERO TRANS: 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 TRANS
Largest movements
- Current investments +€65,250
up €65,250 (+256.3%), from €25,459 to €90,710
- Receivables within one year -€60,516
down €60,516 (-72.9%), from €82,976 to €22,460
of which Trade receivables: -€58,003
- Tangible fixed assets -€27,400
down €27,400 (-27.5%), from €99,670 to €72,270
of which Leasing and similar rights: -€26,235
- Cash -€15,739
down €15,739 (-55.4%), from €28,389 to €12,651
mainly Current investments (-€65,250) and Contributions, distributions and other (-€25,000)
- Deferred charges and accrued income -€3,198
down €3,198 (-22.9%), from €13,969 to €10,771
- Debts after one year -€23,998
down €23,998 (-40.8%), from €58,845 to €34,847
- Tax, wage and social debts -€16,512
down €16,512 (-65.3%), from €25,280 to €8,768
of which Remuneration and social security: -€9,269
- Other debts -€6,902
down €6,902 (-21.6%), from €31,902 to €25,000
- Reserves +€5,054
up €5,054 (+6.7%), from €75,731 to €80,785
of which Distributable reserves: +€5,054
- Staff costs -€121,519
down €121,519, from €120,716 to -€802
- Gross operating margin -€88,140
down €88,140 (-52.5%), from €167,822 to €79,682
- Taxes +€12,569
up €12,569 (+431.6%), from €2,912 to €15,481
- Other operating charges -€3,076
down €3,076 (-48.5%), from €6,337 to €3,261
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 | €250,464 | €208,861 | -€41,602 | -16.6% |
| Fixed assets | 21/28 | €99,670 | €72,270 | -€27,400 | -27.5% |
| Tangible fixed assets | 22/27 | €99,670 | €72,270 | -€27,400 | -27.5% |
| Plant, machinery and equipment | 23 | €5,666 | €5,718 | +€52 | +0.9% |
| Furniture and vehicles | 24 | €3,870 | €2,653 | -€1,217 | -31.4% |
| Leasing and similar rights | 25 | €90,135 | €63,899 | -€26,235 | -29.1% |
| Current assets | 29/58 | €150,793 | €136,591 | -€14,202 | -9.4% |
| Amounts receivable within one year | 40/41 | €82,976 | €22,460 | -€60,516 | -72.9% |
| Trade receivables | 40 | €72,372 | €14,369 | -€58,003 | -80.1% |
| Other amounts receivable | 41 | €10,604 | €8,091 | -€2,513 | -23.7% |
| Current investments | 50/53 | €25,459 | €90,710 | +€65,250 | +256.3% |
| Cash at bank and in hand | 54/58 | €28,389 | €12,651 | -€15,739 | -55.4% |
| Deferred charges and accrued income | 490/1 | €13,969 | €10,771 | -€3,198 | -22.9% |
| Total equity and liabilities | 10/49 | €250,464 | €208,861 | -€41,602 | -16.6% |
| Equity | 10/15 | €95,231 | €100,285 | +€5,054 | +5.3% |
| Contributions | 10/11 | €19,500 | €19,500 | = | 0.0% |
| Reserves | 13 | €75,731 | €80,785 | +€5,054 | +6.7% |
| Non-distributable reserves | 130/1 | €1,950 | €1,950 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Other | 1319 | €91 | €91 | = | 0.0% |
| Distributable reserves | 133 | €73,781 | €78,835 | +€5,054 | +6.8% |
| Amounts payable | 17/49 | €155,232 | €108,576 | -€46,656 | -30.1% |
| Amounts payable after more than one year | 17 | €58,845 | €34,847 | -€23,998 | -40.8% |
| Financial debts | 170/4 | €58,845 | €34,847 | -€23,998 | -40.8% |
| Amounts payable within one year | 42/48 | €96,387 | €73,729 | -€22,658 | -23.5% |
| Current portion of amounts payable after more than one year | 42 | €23,054 | €23,998 | +€944 | +4.1% |
| Financial debts | 43 | €7,061 | €7,037 | -€24 | -0.3% |
| Other loans | 439 | €7,061 | €7,037 | -€24 | -0.3% |
| Trade debts | 44 | €9,090 | €8,926 | -€163 | -1.8% |
| Suppliers | 440/4 | €9,090 | €8,926 | -€163 | -1.8% |
| Taxes, remuneration and social security | 45 | €25,280 | €8,768 | -€16,512 | -65.3% |
| Taxes | 450/3 | €15,007 | €7,764 | -€7,243 | -48.3% |
| Remuneration and social security | 454/9 | €10,273 | €1,004 | -€9,269 | -90.2% |
| Other amounts payable | 47/48 | €31,902 | €25,000 | -€6,902 | -21.6% |
| Non-recurring operating income | 76A | - | €24,130 | +€24,130 | |
| Remuneration, social security and pensions | 62 | €120,716 | -€802 | -€121,519 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,150 | €26,986 | -€1,165 | -4.1% |
| Other operating charges | 640/8 | €6,337 | €3,261 | -€3,076 | -48.5% |
| Non-recurring operating charges | 66A | - | €635 | +€635 | |
| Gross operating margin | 9900 | €167,822 | €79,682 | -€88,140 | -52.5% |
| Operating profit (loss) | 9901 | €12,618 | €49,603 | +€36,985 | +293.1% |
| Financial income | 75/76B | €111 | €361 | +€250 | +226.4% |
| Recurring financial income | 75 | €111 | €361 | +€250 | +226.4% |
| Financial charges | 65/66B | €5,401 | €4,429 | -€972 | -18.0% |
| Recurring financial charges | 65 | €5,401 | €4,429 | -€972 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €7,328 | €45,535 | +€38,207 | +521.4% |
| Income taxes | 67/77 | €2,912 | €15,481 | +€12,569 | +431.6% |
| Profit (loss) for the period | 9904 | €4,415 | €30,054 | +€25,638 | +580.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,415 | €30,054 | +€25,638 | +580.7% |
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 6 October 2026 via checked.be.