BEROMA: 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.
BEROMA
Largest movements
- Cash +€11,077
up €11,077 (+928.6%), from €1,193 to €12,270
mainly Net result for the year (+€10,882) and Depreciation (+€10,752)
- Tangible fixed assets -€8,257
down €8,257 (-23.5%), from €35,164 to €26,906
of which Leasing and similar rights: -€10,500
- Receivables within one year -€3,650
down €3,650 (-28.1%), from €12,984 to €9,335
of which Trade receivables: -€2,412
- Deferred charges and accrued income +€1,715
up €1,715 (+125.0%), from €1,372 to €3,087
- Profit (loss) carried forward +€10,882
up €10,882 (+3.5%), from -€309,540 to -€298,658
- Debts after one year -€5,024
down €5,024 (-23.0%), from €21,861 to €16,837
- Other debts -€3,170
down €3,170 (-2.5%), from €126,823 to €123,653
- Current portion of long-term debt -€1,163
down €1,163 (-15.1%), from €7,705 to €6,542
- Trade debts -€1,040
down €1,040 (-91.1%), from €1,141 to €102
- Gross operating margin +€12,807
up €12,807 (+89.5%), from €14,315 to €27,121
- Taxes +€650
up €650 (+26.1%), from €2,496 to €3,146
- Other operating charges -€375
down €375 (-34.9%), from €1,075 to €699
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 | €50,712 | €51,597 | +€885 | +1.7% |
| Fixed assets | 21/28 | €35,164 | €26,906 | -€8,257 | -23.5% |
| Tangible fixed assets | 22/27 | €35,164 | €26,906 | -€8,257 | -23.5% |
| Furniture and vehicles | 24 | €96 | €2,339 | +€2,243 | +2325.5% |
| Leasing and similar rights | 25 | €35,067 | €24,567 | -€10,500 | -29.9% |
| Current assets | 29/58 | €15,549 | €24,691 | +€9,142 | +58.8% |
| Amounts receivable within one year | 40/41 | €12,984 | €9,335 | -€3,650 | -28.1% |
| Trade receivables | 40 | €7,840 | €5,428 | -€2,412 | -30.8% |
| Other amounts receivable | 41 | €5,144 | €3,906 | -€1,238 | -24.1% |
| Cash at bank and in hand | 54/58 | €1,193 | €12,270 | +€11,077 | +928.6% |
| Deferred charges and accrued income | 490/1 | €1,372 | €3,087 | +€1,715 | +125.0% |
| Total equity and liabilities | 10/49 | €50,712 | €51,597 | +€885 | +1.7% |
| Equity | 10/15 | -€108,418 | -€97,537 | +€10,882 | +10.0% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €126,121 | €126,121 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €118,621 | €118,621 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€309,540 | -€298,658 | +€10,882 | +3.5% |
| Amounts payable | 17/49 | €159,131 | €149,134 | -€9,997 | -6.3% |
| Amounts payable after more than one year | 17 | €21,861 | €16,837 | -€5,024 | -23.0% |
| Financial debts | 170/4 | €21,861 | €16,837 | -€5,024 | -23.0% |
| Amounts payable within one year | 42/48 | €137,270 | €132,297 | -€4,973 | -3.6% |
| Current portion of amounts payable after more than one year | 42 | €7,705 | €6,542 | -€1,163 | -15.1% |
| Trade debts | 44 | €1,141 | €102 | -€1,040 | -91.1% |
| Suppliers | 440/4 | €1,141 | €102 | -€1,040 | -91.1% |
| Taxes, remuneration and social security | 45 | €1,600 | €2,000 | +€400 | +25.0% |
| Taxes | 450/3 | - | €400 | +€400 | |
| Remuneration and social security | 454/9 | €1,600 | €1,600 | = | 0.0% |
| Other amounts payable | 47/48 | €126,823 | €123,653 | -€3,170 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,722 | €10,752 | +€30 | +0.3% |
| Other operating charges | 640/8 | €1,075 | €699 | -€375 | -34.9% |
| Gross operating margin | 9900 | €14,315 | €27,121 | +€12,807 | +89.5% |
| Operating profit (loss) | 9901 | €2,518 | €15,670 | +€13,152 | +522.3% |
| Financial income | 75/76B | €5 | €0 | -€5 | -93.8% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -93.8% |
| Financial charges | 65/66B | €1,730 | €1,642 | -€88 | -5.1% |
| Recurring financial charges | 65 | €1,730 | €1,642 | -€88 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €793 | €14,028 | +€13,235 | +1668.9% |
| Income taxes | 67/77 | €2,496 | €3,146 | +€650 | +26.1% |
| Profit (loss) for the period | 9904 | -€1,703 | €10,882 | +€12,585 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,703 | €10,882 | +€12,585 |
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.