BERBEN SERVICES: 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 SERVICES
Largest movements
- Cash -€30,041
down €30,041 (-7.4%), from €407,971 to €377,931
mainly Contributions, distributions and other (-€50,000) and Debts after one year (-€20,383)
- Tangible fixed assets -€29,882
down €29,882 (-8.4%), from €355,295 to €325,413
of which Furniture and vehicles: -€25,515
- Reserves -€55,010
down €55,010 (-6.3%), from €866,556 to €811,546
of which Distributable reserves: -€55,010
- Debts after one year -€20,383
no longer reported in 2025 (was €20,383)
- Gross operating margin +€41,915
up €41,915 (+48.7%), from €86,125 to €128,041
- Staff costs +€3,611
up €3,611 (+4.3%), from €83,230 to €86,842
- Financial charges -€1,930
down €1,930 (-34.6%), from €5,578 to €3,647
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 | €1,190,667 | €1,122,196 | -€68,471 | -5.8% |
| Fixed assets | 21/28 | €356,105 | €326,223 | -€29,882 | -8.4% |
| Tangible fixed assets | 22/27 | €355,295 | €325,413 | -€29,882 | -8.4% |
| Land and buildings | 22 | €243,552 | €241,089 | -€2,463 | -1.0% |
| Plant, machinery and equipment | 23 | €6,377 | €4,473 | -€1,904 | -29.9% |
| Furniture and vehicles | 24 | €105,366 | €79,851 | -€25,515 | -24.2% |
| Financial fixed assets | 28 | €810 | €810 | = | 0.0% |
| Current assets | 29/58 | €834,562 | €795,973 | -€38,589 | -4.6% |
| Stocks and contracts in progress | 3 | €64,735 | €65,999 | +€1,263 | +2.0% |
| Stocks | 30/36 | €64,735 | €65,999 | +€1,263 | +2.0% |
| Amounts receivable within one year | 40/41 | €77,815 | €69,670 | -€8,145 | -10.5% |
| Trade receivables | 40 | €67,667 | €52,576 | -€15,091 | -22.3% |
| Other amounts receivable | 41 | €10,148 | €17,094 | +€6,946 | +68.5% |
| Current investments | 50/53 | €277,310 | €277,146 | -€164 | -0.1% |
| Cash at bank and in hand | 54/58 | €407,971 | €377,931 | -€30,041 | -7.4% |
| Deferred charges and accrued income | 490/1 | €6,730 | €5,227 | -€1,503 | -22.3% |
| Total equity and liabilities | 10/49 | €1,190,667 | €1,122,196 | -€68,471 | -5.8% |
| Equity | 10/15 | €885,148 | €830,138 | -€55,010 | -6.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €866,556 | €811,546 | -€55,010 | -6.3% |
| Tax-exempt reserves | 132 | €37,845 | €37,845 | = | 0.0% |
| Distributable reserves | 133 | €828,711 | €773,701 | -€55,010 | -6.6% |
| Amounts payable | 17/49 | €305,519 | €292,058 | -€13,461 | -4.4% |
| Amounts payable after more than one year | 17 | €20,383 | - | -€20,383 | |
| Financial debts | 170/4 | €20,383 | - | -€20,383 | |
| Amounts payable within one year | 42/48 | €284,315 | €280,740 | -€3,576 | -1.3% |
| Current portion of amounts payable after more than one year | 42 | €23,493 | €20,383 | -€3,110 | -13.2% |
| Trade debts | 44 | €62,099 | €61,404 | -€695 | -1.1% |
| Suppliers | 440/4 | €62,099 | €61,404 | -€695 | -1.1% |
| Taxes, remuneration and social security | 45 | €8,746 | €3,233 | -€5,513 | -63.0% |
| Taxes | 450/3 | €8,746 | €3,233 | -€5,513 | -63.0% |
| Other amounts payable | 47/48 | €189,977 | €195,719 | +€5,742 | +3.0% |
| Accrued charges and deferred income | 492/3 | €820 | €11,318 | +€10,498 | +1280.3% |
| Remuneration, social security and pensions | 62 | €83,230 | €86,842 | +€3,611 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,768 | €38,522 | -€247 | -0.6% |
| Other operating charges | 640/8 | €6,058 | €4,882 | -€1,175 | -19.4% |
| Gross operating margin | 9900 | €86,125 | €128,041 | +€41,915 | +48.7% |
| Operating profit (loss) | 9901 | -€41,931 | -€2,205 | +€39,727 | +94.7% |
| Financial income | 75/76B | €2,282 | €1,319 | -€963 | -42.2% |
| Recurring financial income | 75 | €2,282 | €1,319 | -€963 | -42.2% |
| Financial charges | 65/66B | €5,578 | €3,647 | -€1,930 | -34.6% |
| Recurring financial charges | 65 | €5,578 | €3,647 | -€1,930 | -34.6% |
| Profit (loss) for the period before taxes | 9903 | -€45,227 | -€4,533 | +€40,694 | +90.0% |
| Income taxes | 67/77 | €508 | €477 | -€31 | -6.1% |
| Profit (loss) for the period | 9904 | -€45,735 | -€5,010 | +€40,725 | +89.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€45,735 | -€5,010 | +€40,725 | +89.0% |
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 5 October 2026 via checked.be.