BERRO: 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.
BERRO
Largest movements
- Receivables within one year -€2,469
down €2,469 (-44.9%), from €5,492 to €3,023
of which Trade receivables: -€2,469
- Cash -€1,050
down €1,050 (-3.0%), from €35,215 to €34,165
mainly Net result for the year (-€8,389) and Trade debts (-€16)
- Profit (loss) carried forward -€8,389
down €8,389 (-62.3%), from €13,460 to €5,071
- Tax, wage and social debts +€4,537
up €4,537 (+116.0%), from €3,911 to €8,449
of which Remuneration and social security: +€6,533
- Gross operating margin -€163
down €163 (-2.3%), from -€7,063 to -€7,226
- Taxes -€136
down €136 (-49.3%), from €275 to €140
- Financial income +€92
up €92 (+61.4%), from €150 to €243
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 | €40,732 | €37,213 | -€3,519 | -8.6% |
| Fixed assets | 21/28 | €25 | €25 | = | 0.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €40,707 | €37,188 | -€3,519 | -8.6% |
| Amounts receivable within one year | 40/41 | €5,492 | €3,023 | -€2,469 | -44.9% |
| Trade receivables | 40 | €5,460 | €2,991 | -€2,469 | -45.2% |
| Other amounts receivable | 41 | €32 | €32 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €35,215 | €34,165 | -€1,050 | -3.0% |
| Total equity and liabilities | 10/49 | €40,732 | €37,213 | -€3,519 | -8.6% |
| Equity | 10/15 | €30,220 | €21,831 | -€8,389 | -27.8% |
| Contributions | 10/11 | €16,760 | €16,760 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,460 | €5,071 | -€8,389 | -62.3% |
| Amounts payable | 17/49 | €10,512 | €15,383 | +€4,871 | +46.3% |
| Amounts payable within one year | 42/48 | €10,512 | €15,383 | +€4,871 | +46.3% |
| Trade debts | 44 | €1,197 | €1,180 | -€16 | -1.4% |
| Suppliers | 440/4 | €1,197 | €1,180 | -€16 | -1.4% |
| Taxes, remuneration and social security | 45 | €3,911 | €8,449 | +€4,537 | +116.0% |
| Taxes | 450/3 | €3,911 | €1,916 | -€1,996 | -51.0% |
| Remuneration and social security | 454/9 | - | €6,533 | +€6,533 | |
| Other amounts payable | 47/48 | €5,404 | €5,754 | +€350 | +6.5% |
| Other operating charges | 640/8 | €987 | €988 | +€1 | +0.1% |
| Gross operating margin | 9900 | -€7,063 | -€7,226 | -€163 | -2.3% |
| Operating profit (loss) | 9901 | -€8,050 | -€8,214 | -€164 | -2.0% |
| Financial income | 75/76B | €150 | €243 | +€92 | +61.4% |
| Recurring financial income | 75 | €150 | €243 | +€92 | +61.4% |
| Financial charges | 65/66B | €313 | €278 | -€35 | -11.2% |
| Recurring financial charges | 65 | €313 | €278 | -€35 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,213 | -€8,250 | -€37 | -0.4% |
| Income taxes | 67/77 | €275 | €140 | -€136 | -49.3% |
| Profit (loss) for the period | 9904 | -€8,488 | -€8,389 | +€99 | +1.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,488 | -€8,389 | +€99 | +1.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.