BERU: 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.
BERU
Largest movements
- Receivables within one year -€59,218
down €59,218 (-92.5%), from €64,010 to €4,792
of which Trade receivables: -€63,922
- Stocks and contracts -€4,904
down €4,904 (-100%), from €4,904 to €0
- Financial fixed assets -€2,250
down €2,250 (-100%), from €2,250 to €0
- Trade debts -€69,210
down €69,210 (-96.8%), from €71,493 to €2,283
- Other debts +€7,266
up €7,266 (+3.9%), from €186,105 to €193,371
- Profit (loss) carried forward -€5,553
down €5,553 (-2.7%), from -€205,482 to -€211,034
- Tax, wage and social debts +€978
up €978 (+168%), from €581 to €1,559
- Gross operating margin -€6,584
down €6,584, from €3,572 to -€3,011
- Other operating charges +€417
up €417 (+44.2%), from €944 to €1,362
- Financial charges +€132
up €132 (+61.0%), from €217 to €350
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 | €71,335 | €4,816 | -€66,519 | -93.2% |
| Fixed assets | 21/28 | €2,250 | €0 | -€2,250 | -100% |
| Financial fixed assets | 28 | €2,250 | €0 | -€2,250 | -100% |
| Current assets | 29/58 | €69,085 | €4,816 | -€64,269 | -93.0% |
| Stocks and contracts in progress | 3 | €4,904 | €0 | -€4,904 | -100% |
| Stocks | 30/36 | €4,904 | €0 | -€4,904 | -100% |
| Amounts receivable within one year | 40/41 | €64,010 | €4,792 | -€59,218 | -92.5% |
| Trade receivables | 40 | €63,922 | €0 | -€63,922 | -100% |
| Other amounts receivable | 41 | €88 | €4,792 | +€4,704 | +5,376% |
| Cash at bank and in hand | 54/58 | €171 | €25 | -€147 | -85.6% |
| Total equity and liabilities | 10/49 | €71,335 | €4,816 | -€66,519 | -93.2% |
| Equity | 10/15 | -€186,843 | -€192,396 | -€5,553 | -3.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €47 | €47 | = | 0.0% |
| Tax-exempt reserves | 132 | €47 | €47 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€205,482 | -€211,034 | -€5,553 | -2.7% |
| Amounts payable | 17/49 | €258,178 | €197,212 | -€60,966 | -23.6% |
| Amounts payable within one year | 42/48 | €258,178 | €197,212 | -€60,966 | -23.6% |
| Trade debts | 44 | €71,493 | €2,283 | -€69,210 | -96.8% |
| Suppliers | 440/4 | €71,493 | €2,283 | -€69,210 | -96.8% |
| Taxes, remuneration and social security | 45 | €581 | €1,559 | +€978 | +168% |
| Taxes | 450/3 | €581 | €1,559 | +€978 | +168% |
| Other amounts payable | 47/48 | €186,105 | €193,371 | +€7,266 | +3.9% |
| Other operating charges | 640/8 | €944 | €1,362 | +€417 | +44.2% |
| Non-recurring operating charges | 66A | €7,418 | €830 | -€6,588 | -88.8% |
| Gross operating margin | 9900 | €3,572 | -€3,011 | -€6,584 | |
| Operating profit (loss) | 9901 | -€4,790 | -€5,203 | -€413 | -8.6% |
| Financial charges | 65/66B | €217 | €350 | +€132 | +61.0% |
| Recurring financial charges | 65 | €217 | €350 | +€132 | +61.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,007 | -€5,553 | -€546 | -10.9% |
| Profit (loss) for the period | 9904 | -€5,007 | -€5,553 | -€546 | -10.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,007 | -€5,553 | -€546 | -10.9% |
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 15 October 2026 via checked.be.