BEROU IMMO: 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.
BEROU IMMO
Largest movements
- Tangible fixed assets -€135,098
down €135,098 (-13.1%), from €1.0m to €898,012
- Debts after one year -€316,084
down €316,084 (-36.3%), from €870,246 to €554,163
- Trade debts +€110,233
up €110,233 (+136.4%), from €80,805 to €191,038
- Other debts +€34,364
up €34,364 (+14.4%), from €239,213 to €273,577
- Profit (loss) carried forward +€29,007
up €29,007 (+6.8%), from €427,889 to €456,896
- Gross operating margin -€173,458
down €173,458 (-41.4%), from €419,075 to €245,617
- Financial charges -€19,159
down €19,159 (-29.1%), from €65,862 to €46,703
- Other operating charges +€6,125
up €6,125 (+24.0%), from €25,528 to €31,653
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,278,610 | €2,143,512 | -€135,098 | -5.9% |
| Fixed assets | 21/28 | €2,278,610 | €2,143,512 | -€135,098 | -5.9% |
| Tangible fixed assets | 22/27 | €1,033,110 | €898,012 | -€135,098 | -13.1% |
| Land and buildings | 22 | €1,033,110 | €898,012 | -€135,098 | -13.1% |
| Financial fixed assets | 28 | €1,245,500 | €1,245,500 | = | 0.0% |
| Total equity and liabilities | 10/49 | €2,278,610 | €2,143,512 | -€135,098 | -5.9% |
| Equity | 10/15 | €566,460 | €595,467 | +€29,007 | +5.1% |
| Contributions | 10/11 | €125,973 | €125,973 | = | 0.0% |
| Capital | 10 | €125,973 | €125,973 | = | 0.0% |
| Issued capital | 100 | €125,973 | €125,973 | = | 0.0% |
| Reserves | 13 | €12,597 | €12,597 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,597 | €12,597 | = | 0.0% |
| Legal reserve | 130 | €12,597 | €12,597 | = | 0.0% |
| Profit (loss) carried forward | 14 | €427,889 | €456,896 | +€29,007 | +6.8% |
| Provisions and deferred taxes | 16 | €205,258 | €205,258 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €205,258 | €205,258 | = | 0.0% |
| Major repairs and maintenance | 162 | €186,155 | €205,258 | +€19,103 | +10.3% |
| Other liabilities and charges | 164/5 | €19,103 | - | -€19,103 | |
| Amounts payable | 17/49 | €1,506,892 | €1,342,787 | -€164,105 | -10.9% |
| Amounts payable after more than one year | 17 | €870,246 | €554,163 | -€316,084 | -36.3% |
| Financial debts | 170/4 | €870,246 | €554,163 | -€316,084 | -36.3% |
| Amounts payable within one year | 42/48 | €636,646 | €788,625 | +€151,979 | +23.9% |
| Current portion of amounts payable after more than one year | 42 | €315,009 | €319,628 | +€4,619 | +1.5% |
| Financial debts | 43 | €1,619 | €1,226 | -€393 | -24.3% |
| Credit institutions | 430/8 | €1,619 | €1,226 | -€393 | -24.3% |
| Trade debts | 44 | €80,805 | €191,038 | +€110,233 | +136.4% |
| Suppliers | 440/4 | €80,805 | €191,038 | +€110,233 | +136.4% |
| Taxes, remuneration and social security | 45 | - | €3,155 | +€3,155 | |
| Taxes | 450/3 | - | €3,155 | +€3,155 | |
| Other amounts payable | 47/48 | €239,213 | €273,577 | +€34,364 | +14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €135,098 | €135,098 | = | 0.0% |
| Other operating charges | 640/8 | €25,528 | €31,653 | +€6,125 | +24.0% |
| Non-recurring operating charges | 66A | €205,258 | - | -€205,258 | |
| Gross operating margin | 9900 | €419,075 | €245,617 | -€173,458 | -41.4% |
| Operating profit (loss) | 9901 | €53,191 | €78,865 | +€25,674 | +48.3% |
| Financial charges | 65/66B | €65,862 | €46,703 | -€19,159 | -29.1% |
| Recurring financial charges | 65 | €65,862 | €46,703 | -€19,159 | -29.1% |
| Profit (loss) for the period before taxes | 9903 | -€12,671 | €32,162 | +€44,833 | |
| Income taxes | 67/77 | €67 | €3,155 | +€3,088 | +4628.9% |
| Profit (loss) for the period | 9904 | -€12,738 | €29,007 | +€41,745 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,738 | €29,007 | +€41,745 |
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 9 October 2026 via checked.be.