BERBOSCH: 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.
BERBOSCH
Largest movements
- Receivables within one year +€119,112
up €119,112 (+234.2%), from €50,868 to €169,980
of which Trade receivables: +€146,184
- Tangible fixed assets -€25,446
down €25,446 (-5.6%), from €457,484 to €432,038
of which Furniture and vehicles: -€36,103
- Cash -€22,707
down €22,707 (-66.0%), from €34,425 to €11,718
mainly Receivables within one year (-€119,112) and Current portion of long-term debt (-€55,394)
- Receivables after one year +€16,855
up €16,855 (+11.8%), from €143,000 to €159,855
- Reserves +€83,845
up €83,845 (+96.3%), from €87,050 to €170,895
- Other debts +€66,656
up €66,656 (+18.1%), from €368,078 to €434,734
- Current portion of long-term debt -€55,394
down €55,394 (-52.5%), from €105,597 to €50,203
- Debts after one year -€43,697
down €43,697 (-96.7%), from €45,186 to €1,489
- Trade debts +€34,970
up €34,970 (+187.2%), from €18,678 to €53,648
- Provisions +€114,870
up €114,870, from -€114,870 to €0
- Other operating charges -€66,080
down €66,080 (-97.8%), from €67,564 to €1,483
- Gross operating margin -€41,564
down €41,564 (-14.6%), from €285,356 to €243,791
- Taxes +€28,337
up €28,337 (+69.4%), from €40,844 to €69,181
- Financial charges +€11,973
up €11,973 (+52.2%), from €22,926 to €34,898
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 | €954,147 | €1,041,224 | +€87,076 | +9.1% |
| Fixed assets | 21/28 | €681,268 | €655,822 | -€25,446 | -3.7% |
| Tangible fixed assets | 22/27 | €457,484 | €432,038 | -€25,446 | -5.6% |
| Land and buildings | 22 | €57,720 | €57,720 | = | 0.0% |
| Furniture and vehicles | 24 | €82,329 | €46,226 | -€36,103 | -43.9% |
| Other tangible fixed assets | 26 | €317,436 | €328,093 | +€10,657 | +3.4% |
| Financial fixed assets | 28 | €223,783 | €223,783 | = | 0.0% |
| Current assets | 29/58 | €272,879 | €385,402 | +€112,523 | +41.2% |
| Amounts receivable after more than one year | 29 | €143,000 | €159,855 | +€16,855 | +11.8% |
| Other amounts receivable | 291 | €143,000 | €159,855 | +€16,855 | +11.8% |
| Amounts receivable within one year | 40/41 | €50,868 | €169,980 | +€119,112 | +234.2% |
| Trade receivables | 40 | €19,890 | €166,074 | +€146,184 | +735.0% |
| Other amounts receivable | 41 | €30,978 | €3,906 | -€27,072 | -87.4% |
| Cash at bank and in hand | 54/58 | €34,425 | €11,718 | -€22,707 | -66.0% |
| Deferred charges and accrued income | 490/1 | €44,587 | €43,849 | -€738 | -1.7% |
| Total equity and liabilities | 10/49 | €954,147 | €1,041,224 | +€87,076 | +9.1% |
| Equity | 10/15 | €364,830 | €448,675 | +€83,845 | +23.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €87,050 | €170,895 | +€83,845 | +96.3% |
| Distributable reserves | 133 | €87,050 | €170,895 | +€83,845 | +96.3% |
| Profit (loss) carried forward | 14 | €257,780 | €257,780 | = | 0.0% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Pensions and similar obligations | 160 | €0 | - | = | |
| Amounts payable | 17/49 | €589,318 | €592,549 | +€3,231 | +0.5% |
| Amounts payable after more than one year | 17 | €45,186 | €1,489 | -€43,697 | -96.7% |
| Financial debts | 170/4 | €45,186 | €1,489 | -€43,697 | -96.7% |
| Amounts payable within one year | 42/48 | €544,132 | €591,060 | +€46,928 | +8.6% |
| Current portion of amounts payable after more than one year | 42 | €105,597 | €50,203 | -€55,394 | -52.5% |
| Financial debts | 43 | €22,623 | €29,167 | +€6,544 | +28.9% |
| Credit institutions | 430/8 | €22,623 | €29,167 | +€6,544 | +28.9% |
| Trade debts | 44 | €18,678 | €53,648 | +€34,970 | +187.2% |
| Suppliers | 440/4 | €18,678 | €53,648 | +€34,970 | +187.2% |
| Taxes, remuneration and social security | 45 | €29,156 | €23,309 | -€5,847 | -20.1% |
| Taxes | 450/3 | €23,115 | €16,046 | -€7,069 | -30.6% |
| Remuneration and social security | 454/9 | €6,041 | €7,263 | +€1,222 | +20.2% |
| Other amounts payable | 47/48 | €368,078 | €434,734 | +€66,656 | +18.1% |
| Non-recurring operating income | 76A | €38,597 | €35,387 | -€3,211 | -8.3% |
| Remuneration, social security and pensions | 62 | €22,348 | €22,605 | +€256 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,625 | €40,833 | -€5,792 | -12.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€114,870 | €0 | +€114,870 | |
| Other operating charges | 640/8 | €67,564 | €1,483 | -€66,080 | -97.8% |
| Non-recurring operating charges | 66A | €114,870 | €0 | -€114,870 | -100.0% |
| Gross operating margin | 9900 | €285,356 | €243,791 | -€41,564 | -14.6% |
| Operating profit (loss) | 9901 | €148,818 | €178,870 | +€30,052 | +20.2% |
| Financial income | 75/76B | €2 | €9,054 | +€9,053 | +580301.3% |
| Recurring financial income | 75 | €2 | €9,054 | +€9,053 | +580301.3% |
| Financial charges | 65/66B | €22,926 | €34,898 | +€11,973 | +52.2% |
| Recurring financial charges | 65 | €22,926 | €34,898 | +€11,973 | +52.2% |
| Profit (loss) for the period before taxes | 9903 | €125,894 | €153,026 | +€27,132 | +21.6% |
| Income taxes | 67/77 | €40,844 | €69,181 | +€28,337 | +69.4% |
| Profit (loss) for the period | 9904 | €85,050 | €83,845 | -€1,205 | -1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €85,050 | €83,845 | -€1,205 | -1.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.