Berro Pharma Consulting: 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.
Berro Pharma Consulting
Largest movements
- Cash +€55,727
up €55,727 (+164%), from €33,959 to €89,686
mainly Net result for the year (+€83,017) and Tax, wage and social debts (+€15,089)
- Receivables within one year +€45,665
up €45,665 (+51.9%), from €87,973 to €133,638
of which Other amounts receivable: +€36,969
- Reserves +€83,017
up €83,017 (+92.5%), from €89,775 to €172,792
- Tax, wage and social debts +€15,089
up €15,089 (+51.6%), from €29,265 to €44,354
of which Taxes: +€15,619
- Trade debts +€3,777
up €3,777 (+269%), from €1,404 to €5,182
- Gross operating margin +€39,887
up €39,887 (+49.4%), from €80,730 to €120,617
- Taxes +€14,165
up €14,165 (+64.1%), from €22,102 to €36,267
- Staff costs -€4,059
down €4,059 (-48.9%), from €8,309 to €4,250
- Financial income +€2,089
up €2,089 (+66.5%), from €3,143 to €5,232
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.
Derived cash bridge
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 | €124,445 | €226,328 | +€101,884 | +81.9% |
| Fixed assets | 21/28 | €1,450 | €707 | -€744 | -51.3% |
| Tangible fixed assets | 22/27 | €1,450 | €707 | -€744 | -51.3% |
| Plant, machinery and equipment | 23 | €1,450 | €707 | -€744 | -51.3% |
| Current assets | 29/58 | €122,994 | €225,621 | +€102,627 | +83.4% |
| Amounts receivable within one year | 40/41 | €87,973 | €133,638 | +€45,665 | +51.9% |
| Trade receivables | 40 | €10,890 | €19,587 | +€8,697 | +79.9% |
| Other amounts receivable | 41 | €77,083 | €114,051 | +€36,969 | +48.0% |
| Cash at bank and in hand | 54/58 | €33,959 | €89,686 | +€55,727 | +164% |
| Deferred charges and accrued income | 490/1 | €1,062 | €2,297 | +€1,235 | +116% |
| Total equity and liabilities | 10/49 | €124,445 | €226,328 | +€101,884 | +81.9% |
| Equity | 10/15 | €93,775 | €176,792 | +€83,017 | +88.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €89,775 | €172,792 | +€83,017 | +92.5% |
| Distributable reserves | 133 | €89,775 | €172,792 | +€83,017 | +92.5% |
| Amounts payable | 17/49 | €30,670 | €49,536 | +€18,866 | +61.5% |
| Amounts payable within one year | 42/48 | €30,670 | €49,536 | +€18,866 | +61.5% |
| Trade debts | 44 | €1,404 | €5,182 | +€3,777 | +269% |
| Suppliers | 440/4 | €1,404 | €5,182 | +€3,777 | +269% |
| Taxes, remuneration and social security | 45 | €29,265 | €44,354 | +€15,089 | +51.6% |
| Taxes | 450/3 | €28,736 | €44,354 | +€15,619 | +54.4% |
| Remuneration and social security | 454/9 | €529 | - | -€529 | |
| Remuneration, social security and pensions | 62 | €8,309 | €4,250 | -€4,059 | -48.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €744 | €744 | = | 0.0% |
| Other operating charges | 640/8 | €848 | €543 | -€305 | -35.9% |
| Non-recurring operating charges | 66A | - | €179 | +€179 | |
| Gross operating margin | 9900 | €80,730 | €120,617 | +€39,887 | +49.4% |
| Operating profit (loss) | 9901 | €70,830 | €114,901 | +€44,071 | +62.2% |
| Financial income | 75/76B | €3,143 | €5,232 | +€2,089 | +66.5% |
| Recurring financial income | 75 | €3,143 | €5,232 | +€2,089 | +66.5% |
| Financial charges | 65/66B | €997 | €849 | -€148 | -14.9% |
| Recurring financial charges | 65 | €997 | €849 | -€148 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €72,976 | €119,284 | +€46,309 | +63.5% |
| Income taxes | 67/77 | €22,102 | €36,267 | +€14,165 | +64.1% |
| Profit (loss) for the period | 9904 | €50,873 | €83,017 | +€32,144 | +63.2% |
| Profit (loss) for the period to be appropriated | 9905 | €50,873 | €83,017 | +€32,144 | +63.2% |
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 27 October 2026 via checked.be.