BERBEN ORTHO: 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.
BERBEN ORTHO
Largest movements
- Cash +€469,052
up €469,052 (+18.7%), from €2.5m to €3.0m
mainly Net result for the year (+€551,910) and Other debts (+€168,556)
- Tangible fixed assets -€62,747
down €62,747 (-9.5%), from €657,124 to €594,376
of which Land and buildings: -€41,656
- Reserves +€345,259
up €345,259 (+16.5%), from €2.1m to €2.4m
- Other debts +€168,556
up €168,556 (+45.2%), from €373,000 to €541,556
- Tax, wage and social debts -€114,722
down €114,722 (-38.8%), from €295,295 to €180,573
of which Taxes: -€115,390
- Gross operating margin +€99,194
up €99,194 (+9.7%), from €1.0m to €1.1m
- Taxes +€58,734
up €58,734 (+30.3%), from €193,986 to €252,720
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 | €3,178,073 | €3,584,500 | +€406,427 | +12.8% |
| Fixed assets | 21/28 | €657,124 | €594,376 | -€62,747 | -9.5% |
| Tangible fixed assets | 22/27 | €657,124 | €594,376 | -€62,747 | -9.5% |
| Land and buildings | 22 | €459,089 | €417,432 | -€41,656 | -9.1% |
| Plant, machinery and equipment | 23 | €39,292 | €39,934 | +€643 | +1.6% |
| Furniture and vehicles | 24 | €53,528 | €39,216 | -€14,313 | -26.7% |
| Other tangible fixed assets | 26 | €105,215 | €97,794 | -€7,421 | -7.1% |
| Current assets | 29/58 | €2,520,949 | €2,990,123 | +€469,174 | +18.6% |
| Amounts receivable within one year | 40/41 | €2,945 | €2,945 | = | 0.0% |
| Other amounts receivable | 41 | €2,945 | €2,945 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,514,698 | €2,983,749 | +€469,052 | +18.7% |
| Deferred charges and accrued income | 490/1 | €3,307 | €3,429 | +€122 | +3.7% |
| Total equity and liabilities | 10/49 | €3,178,073 | €3,584,500 | +€406,427 | +12.8% |
| Equity | 10/15 | €2,477,088 | €2,822,347 | +€345,259 | +13.9% |
| Contributions | 10/11 | €361,866 | €361,866 | = | 0.0% |
| Reserves | 13 | €2,096,372 | €2,441,631 | +€345,259 | +16.5% |
| Distributable reserves | 133 | €2,096,372 | €2,441,631 | +€345,259 | +16.5% |
| Profit (loss) carried forward | 14 | €18,850 | €18,850 | = | 0.0% |
| Amounts payable | 17/49 | €700,985 | €762,152 | +€61,167 | +8.7% |
| Amounts payable within one year | 42/48 | €700,985 | €762,152 | +€61,167 | +8.7% |
| Trade debts | 44 | €32,690 | €40,023 | +€7,333 | +22.4% |
| Suppliers | 440/4 | €32,690 | €40,023 | +€7,333 | +22.4% |
| Taxes, remuneration and social security | 45 | €295,295 | €180,573 | -€114,722 | -38.8% |
| Taxes | 450/3 | €271,722 | €156,332 | -€115,390 | -42.5% |
| Remuneration and social security | 454/9 | €23,572 | €24,241 | +€668 | +2.8% |
| Other amounts payable | 47/48 | €373,000 | €541,556 | +€168,556 | +45.2% |
| Remuneration, social security and pensions | 62 | €214,590 | €218,893 | +€4,303 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €79,013 | €76,209 | -€2,804 | -3.5% |
| Other operating charges | 640/8 | €4,090 | €4,220 | +€130 | +3.2% |
| Gross operating margin | 9900 | €1,022,928 | €1,122,122 | +€99,194 | +9.7% |
| Operating profit (loss) | 9901 | €725,235 | €822,800 | +€97,565 | +13.5% |
| Financial income | 75/76B | €3,189 | €8,372 | +€5,183 | +163% |
| Recurring financial income | 75 | €3,189 | €8,372 | +€5,183 | +163% |
| Financial charges | 65/66B | €23,198 | €26,543 | +€3,345 | +14.4% |
| Recurring financial charges | 65 | €23,198 | €26,543 | +€3,345 | +14.4% |
| Profit (loss) for the period before taxes | 9903 | €705,226 | €804,630 | +€99,404 | +14.1% |
| Income taxes | 67/77 | €193,986 | €252,720 | +€58,734 | +30.3% |
| Profit (loss) for the period | 9904 | €511,240 | €551,910 | +€40,669 | +8.0% |
| Profit (loss) for the period to be appropriated | 9905 | €511,240 | €551,910 | +€40,669 | +8.0% |
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 23 October 2026 via checked.be.