BeRoAn: 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.
BeRoAn
Largest movements
- Cash +€33,447
up €33,447 (+149.6%), from €22,362 to €55,808
mainly Net result for the year (+€53,603) and Receivables within one year (+€8,002)
- Current investments +€10,000
new in 2025: €10,000
- Receivables within one year -€8,002
down €8,002 (-24.2%), from €33,008 to €25,006
of which Trade receivables: -€11,457
- Deferred charges and accrued income -€3,957
down €3,957 (-27.7%), from €14,271 to €10,314
- Tangible fixed assets +€3,899
up €3,899 (+21.3%), from €18,305 to €22,203
of which Other tangible fixed assets: +€5,323
- Profit (loss) carried forward +€53,603
up €53,603 (+36.9%), from €145,448 to €199,051
- Trade debts -€13,336
down €13,336 (-87.0%), from €15,333 to €1,997
- Tax, wage and social debts -€3,701
down €3,701 (-27.7%), from €13,384 to €9,683
- Gross operating margin -€37,786
down €37,786 (-33.7%), from €112,126 to €74,339
- Taxes -€8,563
down €8,563 (-37.1%), from €23,110 to €14,547
- Depreciation +€2,636
up €2,636 (+138.0%), from €1,910 to €4,545
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 | €177,945 | €213,732 | +€35,787 | +20.1% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €18,305 | €22,603 | +€4,299 | +23.5% |
| Tangible fixed assets | 22/27 | €18,305 | €22,203 | +€3,899 | +21.3% |
| Plant, machinery and equipment | 23 | €854 | €1,475 | +€621 | +72.7% |
| Furniture and vehicles | 24 | €4,948 | €2,902 | -€2,046 | -41.3% |
| Other tangible fixed assets | 26 | €12,503 | €17,826 | +€5,323 | +42.6% |
| Financial fixed assets | 28 | - | €400 | +€400 | |
| Current assets | 29/58 | €159,640 | €191,128 | +€31,488 | +19.7% |
| Amounts receivable after more than one year | 29 | €90,000 | €90,000 | = | 0.0% |
| Other amounts receivable | 291 | €90,000 | €90,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €33,008 | €25,006 | -€8,002 | -24.2% |
| Trade receivables | 40 | €31,118 | €19,661 | -€11,457 | -36.8% |
| Other amounts receivable | 41 | €1,890 | €5,345 | +€3,455 | +182.8% |
| Current investments | 50/53 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €22,362 | €55,808 | +€33,447 | +149.6% |
| Deferred charges and accrued income | 490/1 | €14,271 | €10,314 | -€3,957 | -27.7% |
| Total equity and liabilities | 10/49 | €177,945 | €213,732 | +€35,787 | +20.1% |
| Equity | 10/15 | €148,448 | €202,051 | +€53,603 | +36.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €145,448 | €199,051 | +€53,603 | +36.9% |
| Amounts payable | 17/49 | €29,497 | €11,681 | -€17,816 | -60.4% |
| Amounts payable within one year | 42/48 | €29,497 | €11,681 | -€17,816 | -60.4% |
| Trade debts | 44 | €15,333 | €1,997 | -€13,336 | -87.0% |
| Suppliers | 440/4 | €15,333 | €1,997 | -€13,336 | -87.0% |
| Taxes, remuneration and social security | 45 | €13,384 | €9,683 | -€3,701 | -27.7% |
| Taxes | 450/3 | €13,384 | €9,683 | -€3,701 | -27.7% |
| Other amounts payable | 47/48 | €780 | €0 | -€780 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,910 | €4,545 | +€2,636 | +138.0% |
| Other operating charges | 640/8 | €253 | €1,172 | +€919 | +363.2% |
| Gross operating margin | 9900 | €112,126 | €74,339 | -€37,786 | -33.7% |
| Operating profit (loss) | 9901 | €109,963 | €68,622 | -€41,341 | -37.6% |
| Financial income | 75/76B | €1,195 | €2,253 | +€1,057 | +88.4% |
| Recurring financial income | 75 | €1,195 | €2,253 | +€1,057 | +88.4% |
| Financial charges | 65/66B | €2,567 | €2,725 | +€158 | +6.1% |
| Recurring financial charges | 65 | €2,567 | €2,725 | +€158 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €108,591 | €68,150 | -€40,442 | -37.2% |
| Income taxes | 67/77 | €23,110 | €14,547 | -€8,563 | -37.1% |
| Profit (loss) for the period | 9904 | €85,482 | €53,603 | -€31,879 | -37.3% |
| Profit (loss) for the period to be appropriated | 9905 | €85,482 | €53,603 | -€31,879 | -37.3% |
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 12 October 2026 via checked.be.