BEROIL: 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.
BEROIL
Largest movements
- Receivables within one year -€309,714
down €309,714 (-30.1%), from €1.0m to €720,637
of which Trade receivables: -€415,348
- Stocks and contracts +€115,355
up €115,355 (+9.4%), from €1.2m to €1.3m
- Tangible fixed assets -€59,579
down €59,579 (-20.5%), from €290,129 to €230,551
- Cash +€42,506
up €42,506 (+162%), from €26,199 to €68,704
mainly Receivables within one year (+€309,714) and Net result for the year (+€75,840)
- Trade debts -€300,069
down €300,069 (-21.2%), from €1.4m to €1.1m
- Debts after one year -€100,289
down €100,289 (-92.2%), from €108,748 to €8,459
- Reserves +€75,840
up €75,840 (+18.4%), from €413,270 to €489,110
of which Distributable reserves: +€75,840
- Current portion of long-term debt +€57,744
up €57,744 (+136%), from €42,544 to €100,289
- Short-term financial debts +€55,000
up €55,000 (+13.6%), from €405,000 to €460,000
- Gross operating margin +€40,236
up €40,236 (+6.9%), from €584,704 to €624,940
- Staff costs -€25,747
down €25,747 (-6.1%), from €425,286 to €399,540
- Taxes +€17,292
up €17,292 (+131%), from €13,193 to €30,485
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 | €2,594,880 | €2,380,624 | -€214,256 | -8.3% |
| Fixed assets | 21/28 | €290,129 | €230,551 | -€59,579 | -20.5% |
| Tangible fixed assets | 22/27 | €290,129 | €230,551 | -€59,579 | -20.5% |
| Plant, machinery and equipment | 23 | €58,892 | €38,429 | -€20,463 | -34.7% |
| Furniture and vehicles | 24 | €23,945 | €12,820 | -€11,125 | -46.5% |
| Leasing and similar rights | 25 | €207,292 | €179,301 | -€27,991 | -13.5% |
| Current assets | 29/58 | €2,304,751 | €2,150,074 | -€154,677 | -6.7% |
| Stocks and contracts in progress | 3 | €1,230,066 | €1,345,422 | +€115,355 | +9.4% |
| Stocks | 30/36 | €1,230,066 | €1,345,422 | +€115,355 | +9.4% |
| Amounts receivable within one year | 40/41 | €1,030,352 | €720,637 | -€309,714 | -30.1% |
| Trade receivables | 40 | €1,002,855 | €587,506 | -€415,348 | -41.4% |
| Other amounts receivable | 41 | €27,497 | €133,131 | +€105,634 | +384% |
| Cash at bank and in hand | 54/58 | €26,199 | €68,704 | +€42,506 | +162% |
| Deferred charges and accrued income | 490/1 | €18,134 | €15,311 | -€2,824 | -15.6% |
| Total equity and liabilities | 10/49 | €2,594,880 | €2,380,624 | -€214,256 | -8.3% |
| Equity | 10/15 | €513,270 | €589,110 | +€75,840 | +14.8% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €413,270 | €489,110 | +€75,840 | +18.4% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €403,270 | €479,110 | +€75,840 | +18.8% |
| Amounts payable | 17/49 | €2,081,610 | €1,791,514 | -€290,096 | -13.9% |
| Amounts payable after more than one year | 17 | €108,748 | €8,459 | -€100,289 | -92.2% |
| Financial debts | 170/4 | €108,748 | €8,459 | -€100,289 | -92.2% |
| Amounts payable within one year | 42/48 | €1,972,862 | €1,783,055 | -€189,807 | -9.6% |
| Current portion of amounts payable after more than one year | 42 | €42,544 | €100,289 | +€57,744 | +136% |
| Financial debts | 43 | €405,000 | €460,000 | +€55,000 | +13.6% |
| Credit institutions | 430/8 | €405,000 | €460,000 | +€55,000 | +13.6% |
| Trade debts | 44 | €1,415,655 | €1,115,586 | -€300,069 | -21.2% |
| Suppliers | 440/4 | €1,415,655 | €1,115,586 | -€300,069 | -21.2% |
| Taxes, remuneration and social security | 45 | €105,788 | €107,180 | +€1,393 | +1.3% |
| Taxes | 450/3 | €43,558 | €71,860 | +€28,302 | +65.0% |
| Remuneration and social security | 454/9 | €62,230 | €35,320 | -€26,910 | -43.2% |
| Other amounts payable | 47/48 | €3,875 | - | -€3,875 | |
| Remuneration, social security and pensions | 62 | €425,286 | €399,540 | -€25,747 | -6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,620 | €56,965 | -€2,654 | -4.5% |
| Other operating charges | 640/8 | €10,957 | €12,778 | +€1,821 | +16.6% |
| Non-recurring operating charges | 66A | €1,143 | - | -€1,143 | |
| Gross operating margin | 9900 | €584,704 | €624,940 | +€40,236 | +6.9% |
| Operating profit (loss) | 9901 | €87,698 | €155,656 | +€67,959 | +77.5% |
| Financial income | 75/76B | €6,423 | €7,043 | +€619 | +9.6% |
| Recurring financial income | 75 | €6,423 | €7,043 | +€619 | +9.6% |
| Financial charges | 65/66B | €54,345 | €56,374 | +€2,029 | +3.7% |
| Recurring financial charges | 65 | €53,272 | €56,374 | +€3,102 | +5.8% |
| Non-recurring financial charges | 66B | €1,074 | - | -€1,074 | |
| Profit (loss) for the period before taxes | 9903 | €39,776 | €106,325 | +€66,549 | +167% |
| Income taxes | 67/77 | €13,193 | €30,485 | +€17,292 | +131% |
| Profit (loss) for the period | 9904 | €26,583 | €75,840 | +€49,257 | +185% |
| Profit (loss) for the period to be appropriated | 9905 | €26,583 | €75,840 | +€49,257 | +185% |
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 25 October 2026 via checked.be.