BERON & XS: 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 & XS
Largest movements
- Cash +€6,746
up €6,746 (+16,470%), from €41 to €6,787
mainly Net result for the year (+€12,352) and Tax, wage and social debts (+€2,279)
- Tangible fixed assets +€3,750
new in 2025: €3,750
- Receivables within one year +€2,116
up €2,116 (+61.3%), from €3,450 to €5,566
of which Trade receivables: +€5,566
- Deferred charges and accrued income +€1,351
new in 2025: €1,351
- Profit (loss) carried forward +€6,916
no longer reported in 2025 (was -€6,916)
- Reserves +€5,437
up €5,437 (+292%), from €1,859 to €7,296
- Tax, wage and social debts +€2,279
new in 2025: €2,279
- Trade debts -€955
down €955 (-41.9%), from €2,282 to €1,327
- Other debts +€286
new in 2025: €286
- Gross operating margin +€15,326
up €15,326, from -€1,404 to €13,922
- Depreciation +€750
new in 2025: €750
- Other operating charges +€245
up €245 (+44.4%), from €553 to €798
- Financial income -€156
down €156 (-68.3%), from €228 to €72
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 | €3,491 | €17,454 | +€13,962 | +400% |
| Fixed assets | 21/28 | - | €3,750 | +€3,750 | |
| Tangible fixed assets | 22/27 | - | €3,750 | +€3,750 | |
| Furniture and vehicles | 24 | - | €3,750 | +€3,750 | |
| Current assets | 29/58 | €3,491 | €13,704 | +€10,212 | +292% |
| Amounts receivable within one year | 40/41 | €3,450 | €5,566 | +€2,116 | +61.3% |
| Trade receivables | 40 | - | €5,566 | +€5,566 | |
| Other amounts receivable | 41 | €3,450 | - | -€3,450 | |
| Cash at bank and in hand | 54/58 | €41 | €6,787 | +€6,746 | +16,470% |
| Deferred charges and accrued income | 490/1 | - | €1,351 | +€1,351 | |
| Total equity and liabilities | 10/49 | €3,491 | €17,454 | +€13,962 | +400% |
| Equity | 10/15 | €1,144 | €13,496 | +€12,352 | +1,080% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,859 | €7,296 | +€5,437 | +292% |
| Distributable reserves | 133 | €1,859 | €7,296 | +€5,437 | +292% |
| Profit (loss) carried forward | 14 | -€6,916 | - | +€6,916 | |
| Amounts payable | 17/49 | €2,348 | €3,958 | +€1,610 | +68.6% |
| Amounts payable within one year | 42/48 | €2,282 | €3,891 | +€1,609 | +70.5% |
| Trade debts | 44 | €2,282 | €1,327 | -€955 | -41.9% |
| Suppliers | 440/4 | €2,282 | €1,327 | -€955 | -41.9% |
| Taxes, remuneration and social security | 45 | - | €2,279 | +€2,279 | |
| Taxes | 450/3 | - | €2,279 | +€2,279 | |
| Other amounts payable | 47/48 | - | €286 | +€286 | |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €750 | +€750 | |
| Other operating charges | 640/8 | €553 | €798 | +€245 | +44.4% |
| Gross operating margin | 9900 | -€1,404 | €13,922 | +€15,326 | |
| Operating profit (loss) | 9901 | -€1,957 | €12,374 | +€14,331 | |
| Financial income | 75/76B | €228 | €72 | -€156 | -68.3% |
| Recurring financial income | 75 | €228 | €72 | -€156 | -68.3% |
| Financial charges | 65/66B | €24 | €29 | +€5 | +20.0% |
| Recurring financial charges | 65 | €24 | €29 | +€5 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,753 | €12,417 | +€14,170 | |
| Income taxes | 67/77 | - | €65 | +€65 | |
| Profit (loss) for the period | 9904 | -€1,753 | €12,352 | +€14,105 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,753 | €12,352 | +€14,105 |
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.