BERBEN BIANCA: 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.
BERBEN BIANCA
Largest movements
- Tangible fixed assets -€11,956
down €11,956 (-42.5%), from €28,144 to €16,188
of which Furniture and vehicles: -€11,586
- Receivables within one year +€5,374
up €5,374 (+23.1%), from €23,308 to €28,682
of which Other amounts receivable: +€5,900
- Cash +€4,362
up €4,362 (+40.2%), from €10,845 to €15,206
mainly Depreciation (+€11,956) and Net result for the year (+€9,799)
- Deferred charges and accrued income -€717
down €717 (-100.0%), from €717 to €0
- Debts after one year -€10,047
down €10,047 (-70.1%), from €14,326 to €4,279
- Other debts +€9,799
new in 2025: €9,799
- Tax, wage and social debts -€3,030
down €3,030 (-100.0%), from €3,030 to €0
- Gross operating margin +€13,521
up €13,521 (+84.7%), from €15,971 to €29,491
- Taxes +€2,973
up €2,973 (+215.9%), from €1,377 to €4,350
- Staff costs +€1,295
new in 2025: €1,295
- Financial charges -€385
down €385 (-32.9%), from €1,168 to €783
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
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 | €63,014 | €60,076 | -€2,938 | -4.7% |
| Fixed assets | 21/28 | €28,144 | €16,188 | -€11,956 | -42.5% |
| Tangible fixed assets | 22/27 | €28,144 | €16,188 | -€11,956 | -42.5% |
| Plant, machinery and equipment | 23 | €909 | €539 | -€370 | -40.7% |
| Furniture and vehicles | 24 | €27,235 | €15,649 | -€11,586 | -42.5% |
| Current assets | 29/58 | €34,870 | €43,889 | +€9,019 | +25.9% |
| Amounts receivable within one year | 40/41 | €23,308 | €28,682 | +€5,374 | +23.1% |
| Trade receivables | 40 | €3,279 | €2,753 | -€527 | -16.1% |
| Other amounts receivable | 41 | €20,029 | €25,930 | +€5,900 | +29.5% |
| Cash at bank and in hand | 54/58 | €10,845 | €15,206 | +€4,362 | +40.2% |
| Deferred charges and accrued income | 490/1 | €717 | €0 | -€717 | -100.0% |
| Total equity and liabilities | 10/49 | €63,014 | €60,076 | -€2,938 | -4.7% |
| Equity | 10/15 | €35,681 | €35,681 | = | 0.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €36,349 | €36,349 | = | 0.0% |
| Distributable reserves | 133 | €36,349 | €36,349 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,168 | -€3,168 | = | 0.0% |
| Amounts payable | 17/49 | €27,332 | €24,395 | -€2,938 | -10.7% |
| Amounts payable after more than one year | 17 | €14,326 | €4,279 | -€10,047 | -70.1% |
| Financial debts | 170/4 | €14,326 | €4,279 | -€10,047 | -70.1% |
| Amounts payable within one year | 42/48 | €13,006 | €20,116 | +€7,110 | +54.7% |
| Current portion of amounts payable after more than one year | 42 | €9,741 | €10,047 | +€306 | +3.1% |
| Trade debts | 44 | €235 | €269 | +€34 | +14.6% |
| Suppliers | 440/4 | €235 | €269 | +€34 | +14.6% |
| Taxes, remuneration and social security | 45 | €3,030 | €0 | -€3,030 | -100.0% |
| Taxes | 450/3 | €3,030 | €0 | -€3,030 | -100.0% |
| Other amounts payable | 47/48 | - | €9,799 | +€9,799 | |
| Remuneration, social security and pensions | 62 | - | €1,295 | +€1,295 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,956 | €11,956 | = | 0.0% |
| Other operating charges | 640/8 | €1,115 | €1,308 | +€193 | +17.3% |
| Gross operating margin | 9900 | €15,971 | €29,491 | +€13,521 | +84.7% |
| Operating profit (loss) | 9901 | €2,899 | €14,932 | +€12,033 | +415.1% |
| Financial income | 75/76B | €2 | €0 | -€2 | -100.0% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100.0% |
| Financial charges | 65/66B | €1,168 | €783 | -€385 | -32.9% |
| Recurring financial charges | 65 | €1,168 | €783 | -€385 | -32.9% |
| Profit (loss) for the period before taxes | 9903 | €1,733 | €14,149 | +€12,416 | +716.5% |
| Income taxes | 67/77 | €1,377 | €4,350 | +€2,973 | +215.9% |
| Profit (loss) for the period | 9904 | €356 | €9,799 | +€9,444 | +2654.0% |
| Profit (loss) for the period to be appropriated | 9905 | €356 | €9,799 | +€9,444 | +2654.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.