BEROSEC: 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.
BEROSEC
Largest movements
- Receivables within one year -€49,196
down €49,196 (-99.2%), from €49,590 to €394
of which Trade receivables: -€49,196
- Cash -€9,235
down €9,235 (-6.0%), from €153,026 to €143,791
mainly Trade debts (-€50,012) and Net result for the year (-€6,844)
- Trade debts -€50,012
down €50,012 (-75.7%), from €66,034 to €16,022
- Reserves -€6,844
down €6,844 (-6.5%), from €105,241 to €98,397
of which Distributable reserves: -€6,844
- Tax, wage and social debts -€2,197
down €2,197 (-10.6%), from €20,718 to €18,520
- Gross operating margin -€46,934
down €46,934, from €41,701 to -€5,233
- Taxes -€11,957
no longer reported in 2024 (was €11,957)
- Financial charges -€1,009
down €1,009 (-69.3%), from €1,456 to €447
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €204,392 | €145,339 | -€59,053 | -28.9% |
| Fixed assets | 21/28 | €1,551 | €1,038 | -€513 | -33.1% |
| Tangible fixed assets | 22/27 | €1,361 | €848 | -€513 | -37.7% |
| Furniture and vehicles | 24 | €1,361 | €848 | -€513 | -37.7% |
| Financial fixed assets | 28 | €190 | €190 | = | 0.0% |
| Current assets | 29/58 | €202,842 | €144,302 | -€58,540 | -28.9% |
| Amounts receivable within one year | 40/41 | €49,590 | €394 | -€49,196 | -99.2% |
| Trade receivables | 40 | €49,196 | - | -€49,196 | |
| Other amounts receivable | 41 | €394 | €394 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €153,026 | €143,791 | -€9,235 | -6.0% |
| Deferred charges and accrued income | 490/1 | €226 | €117 | -€109 | -48.1% |
| Total equity and liabilities | 10/49 | €204,392 | €145,339 | -€59,053 | -28.9% |
| Equity | 10/15 | €117,641 | €110,797 | -€6,844 | -5.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €105,241 | €98,397 | -€6,844 | -6.5% |
| Non-distributable reserves | 130/1 | €1,870 | €1,870 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,870 | €1,870 | = | 0.0% |
| Distributable reserves | 133 | €103,371 | €96,527 | -€6,844 | -6.6% |
| Amounts payable | 17/49 | €86,752 | €34,543 | -€52,209 | -60.2% |
| Amounts payable within one year | 42/48 | €86,752 | €34,543 | -€52,209 | -60.2% |
| Trade debts | 44 | €66,034 | €16,022 | -€50,012 | -75.7% |
| Suppliers | 440/4 | €66,034 | €16,022 | -€50,012 | -75.7% |
| Taxes, remuneration and social security | 45 | €20,718 | €18,520 | -€2,197 | -10.6% |
| Taxes | 450/3 | €20,718 | €18,520 | -€2,197 | -10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €513 | €513 | = | 0.0% |
| Other operating charges | 640/8 | €586 | €651 | +€65 | +11.1% |
| Gross operating margin | 9900 | €41,701 | -€5,233 | -€46,934 | |
| Operating profit (loss) | 9901 | €40,602 | -€6,397 | -€46,999 | |
| Financial charges | 65/66B | €1,456 | €447 | -€1,009 | -69.3% |
| Recurring financial charges | 65 | €1,456 | €447 | -€1,009 | -69.3% |
| Profit (loss) for the period before taxes | 9903 | €39,146 | -€6,844 | -€45,990 | |
| Income taxes | 67/77 | €11,957 | - | -€11,957 | |
| Profit (loss) for the period | 9904 | €27,189 | -€6,844 | -€34,033 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,189 | -€6,844 | -€34,033 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.