BEROPARTS: 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.
BEROPARTS
Largest movements
- Intangible fixed assets -€23,868
down €23,868 (-84.5%), from €28,253 to €4,385
- Stocks and contracts +€12,959
up €12,959 (+4.2%), from €310,121 to €323,080
- Receivables within one year +€8,471
up €8,471 (+62.2%), from €13,612 to €22,083
- Tangible fixed assets -€7,826
down €7,826 (-40.1%), from €19,539 to €11,713
of which Furniture and vehicles: -€4,963
- Cash +€4,296
up €4,296 (+551.4%), from €779 to €5,075
mainly Depreciation (+€31,694) and Debts after one year (+€9,951)
- Profit (loss) carried forward -€32,432
down €32,432 (-35.2%), from -€92,065 to -€124,497
- Debts after one year +€9,951
up €9,951 (+2.7%), from €362,906 to €372,857
of which Financial debts: +€14,951
- Other debts +€7,788
up €7,788 (+37.3%), from €20,872 to €28,660
- Trade debts +€5,876
up €5,876 (+50.3%), from €11,675 to €17,551
- Depreciation -€3,933
down €3,933 (-11.0%), from €35,627 to €31,694
- Other operating charges -€2,084
down €2,084 (-77.3%), from €2,695 to €611
- Write-downs +€665
up €665, from -€665 to €0
- Financial charges -€530
down €530 (-35.6%), from €1,487 to €957
- Gross operating margin +€416
up €416 (+115.4%), from €361 to €777
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 | €372,304 | €366,336 | -€5,968 | -1.6% |
| Fixed assets | 21/28 | €47,792 | €16,098 | -€31,694 | -66.3% |
| Intangible fixed assets | 21 | €28,253 | €4,385 | -€23,868 | -84.5% |
| Tangible fixed assets | 22/27 | €19,539 | €11,713 | -€7,826 | -40.1% |
| Plant, machinery and equipment | 23 | €8,433 | €6,107 | -€2,326 | -27.6% |
| Furniture and vehicles | 24 | €9,924 | €4,961 | -€4,963 | -50.0% |
| Other tangible fixed assets | 26 | €1,183 | €645 | -€538 | -45.5% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €324,511 | €350,238 | +€25,727 | +7.9% |
| Stocks and contracts in progress | 3 | €310,121 | €323,080 | +€12,959 | +4.2% |
| Stocks | 30/36 | €310,121 | €323,080 | +€12,959 | +4.2% |
| Amounts receivable within one year | 40/41 | €13,612 | €22,083 | +€8,471 | +62.2% |
| Trade receivables | 40 | €13,612 | €22,083 | +€8,471 | +62.2% |
| Cash at bank and in hand | 54/58 | €779 | €5,075 | +€4,296 | +551.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €372,304 | €366,336 | -€5,968 | -1.6% |
| Equity | 10/15 | -€26,065 | -€58,497 | -€32,432 | -124.4% |
| Contributions | 10/11 | €66,000 | €66,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€92,065 | -€124,497 | -€32,432 | -35.2% |
| Amounts payable | 17/49 | €398,368 | €424,833 | +€26,464 | +6.6% |
| Amounts payable after more than one year | 17 | €362,906 | €372,857 | +€9,951 | +2.7% |
| Financial debts | 170/4 | €322,906 | €337,857 | +€14,951 | +4.6% |
| Other amounts payable | 178/9 | €40,000 | €35,000 | -€5,000 | -12.5% |
| Amounts payable within one year | 42/48 | €35,462 | €51,975 | +€16,513 | +46.6% |
| Financial debts | 43 | - | €61 | +€61 | |
| Credit institutions | 430/8 | - | €61 | +€61 | |
| Trade debts | 44 | €11,675 | €17,551 | +€5,876 | +50.3% |
| Suppliers | 440/4 | €11,675 | €17,551 | +€5,876 | +50.3% |
| Advances received on contracts in progress | 46 | - | €2,243 | +€2,243 | |
| Taxes, remuneration and social security | 45 | €2,915 | €3,461 | +€546 | +18.7% |
| Taxes | 450/3 | €2,915 | €3,461 | +€546 | +18.7% |
| Other amounts payable | 47/48 | €20,872 | €28,660 | +€7,788 | +37.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,627 | €31,694 | -€3,933 | -11.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€665 | €0 | +€665 | |
| Other operating charges | 640/8 | €2,695 | €611 | -€2,084 | -77.3% |
| Gross operating margin | 9900 | €361 | €777 | +€416 | +115.4% |
| Operating profit (loss) | 9901 | -€37,296 | -€31,528 | +€5,768 | +15.5% |
| Financial income | 75/76B | €103 | €482 | +€378 | +366.7% |
| Recurring financial income | 75 | €103 | €482 | +€378 | +366.7% |
| Financial charges | 65/66B | €1,487 | €957 | -€530 | -35.6% |
| Recurring financial charges | 65 | €1,487 | €957 | -€530 | -35.6% |
| Profit (loss) for the period before taxes | 9903 | -€38,680 | -€32,004 | +€6,677 | +17.3% |
| Income taxes | 67/77 | €333 | €428 | +€96 | +28.9% |
| Profit (loss) for the period | 9904 | -€39,013 | -€32,432 | +€6,581 | +16.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€39,013 | -€32,432 | +€6,581 | +16.9% |
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 6 October 2026 via checked.be.