BERON: 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.
BERON
Largest movements
- Financial fixed assets -€54,581
down €54,581 (-92.4%), from €59,081 to €4,500
- Cash +€11,298
up €11,298 (+39.2%), from €28,817 to €40,115
mainly Investment in fixed assets (net) (+€53,375) and Net result for the year (+€10,589)
- Stocks and contracts +€1,828
up €1,828 (+51.6%), from €3,542 to €5,371
- Reserves -€18,911
down €18,911 (-38.3%), from €49,387 to €30,476
of which Distributable reserves: -€18,911
- Contributions -€18,600
down €18,600 (-100%), from €18,600 to €0
- Accrued charges and deferred income -€2,026
down €2,026 (-77.1%), from €2,629 to €603
- Tax, wage and social debts -€1,609
down €1,609 (-7.5%), from €21,399 to €19,790
of which Taxes: -€2,038
- Trade debts -€1,565
down €1,565 (-27.4%), from €5,708 to €4,143
- Staff costs +€26,250
up €26,250 (+24.5%), from €107,352 to €133,601
- Gross operating margin +€17,587
up €17,587 (+12.9%), from €136,849 to €154,436
- Other operating charges +€2,960
up €2,960 (+355%), from €833 to €3,793
- Taxes -€2,108
down €2,108 (-30.0%), from €7,038 to €4,930
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 | €97,723 | €55,012 | -€42,711 | -43.7% |
| Fixed assets | 21/28 | €62,461 | €7,330 | -€55,131 | -88.3% |
| Tangible fixed assets | 22/27 | €3,380 | €2,830 | -€550 | -16.3% |
| Plant, machinery and equipment | 23 | €2,600 | €1,233 | -€1,368 | -52.6% |
| Other tangible fixed assets | 26 | €780 | €1,597 | +€817 | +105% |
| Financial fixed assets | 28 | €59,081 | €4,500 | -€54,581 | -92.4% |
| Current assets | 29/58 | €35,261 | €47,682 | +€12,420 | +35.2% |
| Stocks and contracts in progress | 3 | €3,542 | €5,371 | +€1,828 | +51.6% |
| Stocks | 30/36 | €3,542 | €5,371 | +€1,828 | +51.6% |
| Amounts receivable within one year | 40/41 | €663 | €0 | -€663 | -100% |
| Trade receivables | 40 | €663 | €0 | -€663 | -100% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €28,817 | €40,115 | +€11,298 | +39.2% |
| Deferred charges and accrued income | 490/1 | €2,239 | €2,196 | -€43 | -1.9% |
| Total equity and liabilities | 10/49 | €97,723 | €55,012 | -€42,711 | -43.7% |
| Equity | 10/15 | €67,987 | €30,476 | -€37,511 | -55.2% |
| Contributions | 10/11 | €18,600 | €0 | -€18,600 | -100% |
| Reserves | 13 | €49,387 | €30,476 | -€18,911 | -38.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €49,387 | €30,476 | -€18,911 | -38.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €29,736 | €24,536 | -€5,200 | -17.5% |
| Amounts payable within one year | 42/48 | €27,107 | €23,933 | -€3,174 | -11.7% |
| Trade debts | 44 | €5,708 | €4,143 | -€1,565 | -27.4% |
| Suppliers | 440/4 | €5,708 | €4,143 | -€1,565 | -27.4% |
| Taxes, remuneration and social security | 45 | €21,399 | €19,790 | -€1,609 | -7.5% |
| Taxes | 450/3 | €4,518 | €2,480 | -€2,038 | -45.1% |
| Remuneration and social security | 454/9 | €16,881 | €17,309 | +€428 | +2.5% |
| Accrued charges and deferred income | 492/3 | €2,629 | €603 | -€2,026 | -77.1% |
| Remuneration, social security and pensions | 62 | €107,352 | €133,601 | +€26,250 | +24.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,549 | €1,756 | -€793 | -31.1% |
| Other operating charges | 640/8 | €833 | €3,793 | +€2,960 | +355% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €136,849 | €154,436 | +€17,587 | +12.9% |
| Operating profit (loss) | 9901 | €26,115 | €15,286 | -€10,829 | -41.5% |
| Financial income | 75/76B | €679 | €366 | -€313 | -46.1% |
| Recurring financial income | 75 | €679 | €366 | -€313 | -46.1% |
| Financial charges | 65/66B | €100 | €133 | +€33 | +32.9% |
| Recurring financial charges | 65 | €100 | €133 | +€33 | +32.9% |
| Profit (loss) for the period before taxes | 9903 | €26,695 | €15,519 | -€11,175 | -41.9% |
| Income taxes | 67/77 | €7,038 | €4,930 | -€2,108 | -30.0% |
| Profit (loss) for the period | 9904 | €19,657 | €10,589 | -€9,067 | -46.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,657 | €10,589 | -€9,067 | -46.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.