BERBEN BV: 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 BV
Largest movements
- Cash -€39,250
down €39,250 (-68.9%), from €56,934 to €17,684
mainly Receivables within one year (-€38,605) and Investment in fixed assets (net) (-€19,306)
- Receivables within one year +€38,605
up €38,605 (+3117.4%), from €1,238 to €39,843
of which Trade receivables: +€27,226
- Tangible fixed assets +€10,865
up €10,865 (+37.9%), from €28,638 to €39,503
of which Furniture and vehicles: +€22,526
- Reserves +€17,577
new in 2025: €17,577
- Debts after one year -€16,985
down €16,985 (-74.8%), from €22,693 to €5,709
- Tax, wage and social debts +€4,620
up €4,620 (+44.4%), from €10,399 to €15,019
of which Remuneration and social security: +€2,404
- Current portion of long-term debt +€3,111
up €3,111 (+72.9%), from €4,269 to €7,380
- Trade debts +€2,409
up €2,409 (+28.6%), from €8,436 to €10,845
- Gross operating margin -€8,455
down €8,455 (-19.4%), from €43,577 to €35,122
- Depreciation -€1,105
down €1,105 (-11.6%), from €9,546 to €8,441
- Taxes +€645
up €645 (+11.6%), from €5,554 to €6,199
- Other operating charges -€544
down €544 (-41.3%), from €1,319 to €775
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 | €86,810 | €97,572 | +€10,762 | +12.4% |
| Fixed assets | 21/28 | €28,638 | €39,503 | +€10,865 | +37.9% |
| Tangible fixed assets | 22/27 | €28,638 | €39,503 | +€10,865 | +37.9% |
| Furniture and vehicles | 24 | - | €22,526 | +€22,526 | |
| Leasing and similar rights | 25 | €28,638 | €16,977 | -€11,661 | -40.7% |
| Current assets | 29/58 | €58,172 | €58,069 | -€103 | -0.2% |
| Amounts receivable within one year | 40/41 | €1,238 | €39,843 | +€38,605 | +3117.4% |
| Trade receivables | 40 | €1,238 | €28,465 | +€27,226 | +2198.5% |
| Other amounts receivable | 41 | - | €11,379 | +€11,379 | |
| Cash at bank and in hand | 54/58 | €56,934 | €17,684 | -€39,250 | -68.9% |
| Deferred charges and accrued income | 490/1 | - | €542 | +€542 | |
| Total equity and liabilities | 10/49 | €86,810 | €97,572 | +€10,762 | +12.4% |
| Equity | 10/15 | €39,166 | €56,743 | +€17,577 | +44.9% |
| Contributions | 10/11 | €14,000 | €14,000 | = | 0.0% |
| Reserves | 13 | - | €17,577 | +€17,577 | |
| Distributable reserves | 133 | - | €17,577 | +€17,577 | |
| Profit (loss) carried forward | 14 | €25,166 | €25,166 | = | 0.0% |
| Amounts payable | 17/49 | €47,645 | €40,829 | -€6,815 | -14.3% |
| Amounts payable after more than one year | 17 | €22,693 | €5,709 | -€16,985 | -74.8% |
| Financial debts | 170/4 | €22,693 | €5,709 | -€16,985 | -74.8% |
| Amounts payable within one year | 42/48 | €24,951 | €35,121 | +€10,170 | +40.8% |
| Current portion of amounts payable after more than one year | 42 | €4,269 | €7,380 | +€3,111 | +72.9% |
| Trade debts | 44 | €8,436 | €10,845 | +€2,409 | +28.6% |
| Suppliers | 440/4 | €8,436 | €10,845 | +€2,409 | +28.6% |
| Taxes, remuneration and social security | 45 | €10,399 | €15,019 | +€4,620 | +44.4% |
| Taxes | 450/3 | €10,399 | €12,615 | +€2,216 | +21.3% |
| Remuneration and social security | 454/9 | - | €2,404 | +€2,404 | |
| Other amounts payable | 47/48 | €1,847 | €1,877 | +€30 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,546 | €8,441 | -€1,105 | -11.6% |
| Other operating charges | 640/8 | €1,319 | €775 | -€544 | -41.3% |
| Gross operating margin | 9900 | €43,577 | €35,122 | -€8,455 | -19.4% |
| Operating profit (loss) | 9901 | €32,712 | €25,906 | -€6,806 | -20.8% |
| Financial income | 75/76B | €360 | €0 | -€360 | -100.0% |
| Recurring financial income | 75 | €360 | €0 | -€360 | -100.0% |
| Financial charges | 65/66B | €2,351 | €2,130 | -€221 | -9.4% |
| Recurring financial charges | 65 | €2,351 | €2,130 | -€221 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €30,720 | €23,776 | -€6,944 | -22.6% |
| Income taxes | 67/77 | €5,554 | €6,199 | +€645 | +11.6% |
| Profit (loss) for the period | 9904 | €25,166 | €17,577 | -€7,589 | -30.2% |
| Profit (loss) for the period to be appropriated | 9905 | €25,166 | €17,577 | -€7,589 | -30.2% |
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 4 October 2026 via checked.be.