BEROM: 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.
BEROM
Largest movements
- Receivables within one year -€21,593
down €21,593 (-84.7%), from €25,482 to €3,889
of which Other amounts receivable: -€13,600
- Cash +€1,114
new in 2025: €1,114
mainly Receivables within one year (+€21,593)
- Trade debts -€16,031
down €16,031 (-93.0%), from €17,231 to €1,200
- Tax, wage and social debts -€2,288
down €2,288 (-76.8%), from €2,981 to €692
- Profit (loss) carried forward -€2,159
down €2,159 (-77.9%), from €2,770 to €611
- Gross operating margin -€6,783
down €6,783, from €4,383 to -€2,400
- Depreciation -€1,375
no longer reported in 2025 (was €1,375)
- Taxes -€692
no longer reported in 2025 (was €692)
- Other operating charges +€118
new in 2025: €118
- Financial income -€95
down €95 (-20.9%), from €454 to €359
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 | €25,482 | €5,003 | -€20,478 | -80.4% |
| Current assets | 29/58 | €25,482 | €5,003 | -€20,478 | -80.4% |
| Amounts receivable within one year | 40/41 | €25,482 | €3,889 | -€21,593 | -84.7% |
| Trade receivables | 40 | €7,993 | - | -€7,993 | |
| Other amounts receivable | 41 | €17,489 | €3,889 | -€13,600 | -77.8% |
| Cash at bank and in hand | 54/58 | - | €1,114 | +€1,114 | |
| Total equity and liabilities | 10/49 | €25,482 | €5,003 | -€20,478 | -80.4% |
| Equity | 10/15 | €5,270 | €3,111 | -€2,159 | -41.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,770 | €611 | -€2,159 | -77.9% |
| Amounts payable | 17/49 | €20,212 | €1,892 | -€18,320 | -90.6% |
| Amounts payable within one year | 42/48 | €20,212 | €1,892 | -€18,320 | -90.6% |
| Trade debts | 44 | €17,231 | €1,200 | -€16,031 | -93.0% |
| Suppliers | 440/4 | €17,231 | €1,200 | -€16,031 | -93.0% |
| Taxes, remuneration and social security | 45 | €2,981 | €692 | -€2,288 | -76.8% |
| Taxes | 450/3 | €2,981 | €692 | -€2,288 | -76.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,375 | - | -€1,375 | |
| Other operating charges | 640/8 | - | €118 | +€118 | |
| Gross operating margin | 9900 | €4,383 | -€2,400 | -€6,783 | |
| Operating profit (loss) | 9901 | €3,008 | -€2,518 | -€5,526 | |
| Financial income | 75/76B | €454 | €359 | -€95 | -20.9% |
| Recurring financial income | 75 | €454 | €359 | -€95 | -20.9% |
| Profit (loss) for the period before taxes | 9903 | €3,462 | -€2,159 | -€5,621 | |
| Income taxes | 67/77 | €692 | - | -€692 | |
| Profit (loss) for the period | 9904 | €2,770 | -€2,159 | -€4,928 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,770 | -€2,159 | -€4,928 |
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 3 October 2026 via checked.be.