BEROSE: 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.
BEROSE
Largest movements
- Cash -€36,392
down €36,392 (-49.9%), from €72,890 to €36,498
mainly Net result for the year (-€14,846) and Other debts (-€12,115)
- Receivables within one year +€7,666
up €7,666 (+3143.2%), from €244 to €7,910
- Tangible fixed assets -€884
down €884 (-57.1%), from €1,548 to €664
- Profit (loss) carried forward -€14,846
down €14,846 (-30.8%), from €48,136 to €33,290
- Other debts -€12,115
down €12,115 (-83.8%), from €14,462 to €2,347
- Tax, wage and social debts -€2,756
down €2,756 (-74.2%), from €3,716 to €960
- Gross operating margin -€27,069
down €27,069, from €14,063 to -€13,006
- Taxes -€3,169
no longer reported in 2025 (was €3,169)
- Financial income -€819
no longer reported in 2025 (was €819)
- Financial charges +€544
up €544 (+131.9%), from €412 to €956
- Other operating charges -€164
no longer reported in 2025 (was €164)
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 | €74,744 | €45,140 | -€29,604 | -39.6% |
| Fixed assets | 21/28 | €1,548 | €664 | -€884 | -57.1% |
| Tangible fixed assets | 22/27 | €1,548 | €664 | -€884 | -57.1% |
| Furniture and vehicles | 24 | €1,548 | €664 | -€884 | -57.1% |
| Current assets | 29/58 | €73,196 | €44,476 | -€28,720 | -39.2% |
| Amounts receivable within one year | 40/41 | €244 | €7,910 | +€7,666 | +3143.2% |
| Trade receivables | 40 | €244 | €7,910 | +€7,666 | +3143.2% |
| Cash at bank and in hand | 54/58 | €72,890 | €36,498 | -€36,392 | -49.9% |
| Deferred charges and accrued income | 490/1 | €62 | €68 | +€6 | +9.0% |
| Total equity and liabilities | 10/49 | €74,744 | €45,140 | -€29,604 | -39.6% |
| Equity | 10/15 | €56,136 | €41,290 | -€14,846 | -26.4% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,136 | €33,290 | -€14,846 | -30.8% |
| Amounts payable | 17/49 | €18,608 | €3,850 | -€14,758 | -79.3% |
| Amounts payable within one year | 42/48 | €18,608 | €3,850 | -€14,758 | -79.3% |
| Trade debts | 44 | €430 | €544 | +€113 | +26.3% |
| Suppliers | 440/4 | €430 | €544 | +€113 | +26.3% |
| Taxes, remuneration and social security | 45 | €3,716 | €960 | -€2,756 | -74.2% |
| Taxes | 450/3 | €3,716 | €960 | -€2,756 | -74.2% |
| Other amounts payable | 47/48 | €14,462 | €2,347 | -€12,115 | -83.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €884 | €884 | = | 0.0% |
| Other operating charges | 640/8 | €164 | - | -€164 | |
| Gross operating margin | 9900 | €14,063 | -€13,006 | -€27,069 | |
| Operating profit (loss) | 9901 | €13,015 | -€13,890 | -€26,905 | |
| Financial income | 75/76B | €819 | - | -€819 | |
| Recurring financial income | 75 | €819 | - | -€819 | |
| Financial charges | 65/66B | €412 | €956 | +€544 | +131.9% |
| Recurring financial charges | 65 | €412 | €956 | +€544 | +131.9% |
| Profit (loss) for the period before taxes | 9903 | €13,421 | -€14,846 | -€28,267 | |
| Income taxes | 67/77 | €3,169 | - | -€3,169 | |
| Profit (loss) for the period | 9904 | €10,253 | -€14,846 | -€25,098 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,253 | -€14,846 | -€25,098 |
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 28 September 2026 via checked.be.