BERM: 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.
What changed
BERM
NACE 86.104, Human health activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€3.6m
2024 · €961,193+€2.6m
Equity
€90.7m
2024 · €89.2m+€1.5m
Cash
€11.7m
2024 · €12.1m-€396,649
Balance sheet total
€210.7m
2024 · €191.8m+€18.9m
Largest movements
Assets
- Tangible fixed assets +€11.7m
up €11.7m (+13.3%), from €87.9m to €99.7m
of which Assets under construction and advance payments: +€15.6m
- Current investments +€7.6m
up €7.6m (+12.7%), from €59.8m to €67.4m
Equity and liabilities
- Reserves +€16.2m
up €16.2m (+38.9%), from €41.7m to €57.9m
- Debts after one year +€15.5m
up €15.5m (+57.6%), from €27.0m to €42.5m
of which Financial debts: +€15.6m
- Profit (loss) carried forward -€12.6m
down €12.6m (-88.4%), from €14.3m to €1.7m
- Debts within one year +€2.7m
up €2.7m (+3.9%), from €69.7m to €72.4m
Income statement
- Other operating income +€3.8m
up €3.8m (+17.4%), from €21.5m to €25.3m
- Staff costs +€2.4m
up €2.4m (+3.0%), from €80.3m to €82.6m
- Turnover +€1.9m
up €1.9m (+1.9%), from €96.5m to €98.4m
- Other operating charges +€1.2m
up €1.2m (+11.4%), from €10.9m to €12.2m
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.
Result 2024
€961,193
Turnover
+€1.9m
Other operating income
+€3.8m
Goods and materials
-€256,508
Services and other goods
-€884,598
Staff costs
-€2.4m
Depreciation
+€146,290
Write-downs
+€83,623
Other operating charges
-€1.2m
Other operating items
+€1.5m
Financial income
+€152,538
Financial charges
-€93,422
Result 2025
€3.6m
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.
From operations
+€12.7m
Investment
-€26.5m
Financing
+€13.4m
Cash 2024
€12.1m
From operations (derived)
+€12.7m
Net result for the year
+€3.6m
Depreciation
+€7.4m
Receivables after one year
+€1.3m
Stocks and contracts
-€15,924
Receivables within one year
-€1.3m
Deferred charges and accrued income
-€129,207
Provisions
-€618,475
Debts within one year
+€2.7m
Accrued charges and deferred income
-€233,077
Investment (derived)
-€26.5m
Investment in fixed assets (net)
-€18.9m
Current investments
-€7.6m
Financing
+€13.4m
Debts after one year
+€15.5m
Contributions, distributions and other
-€2.1m
Cash 2025
€11.7m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €191,764,593 | €210,680,900 | +€18.9m | +9.9% |
| Formation expenses | 20 | €16,690 | €6,973 | -€9,717 | -58.2% |
| Fixed assets | 21/28 | €88,783,782 | €100,374,217 | +€11.6m | +13.1% |
| Intangible fixed assets | 21 | €220,018 | €89,752 | -€130,266 | -59.2% |
| Tangible fixed assets | 22/27 | €87,937,554 | €99,658,399 | +€11.7m | +13.3% |
| Land and buildings | 22 | €51,957,770 | €49,159,654 | -€2.8m | -5.4% |
| Plant, machinery and equipment | 23 | €32,265 | €64,724 | +€32,458 | +100.6% |
| Furniture and vehicles | 24 | €4,957,510 | €5,185,714 | +€228,204 | +4.6% |
| Leasing and similar rights | 25 | €21,083,488 | €19,718,573 | -€1.4m | -6.5% |
| Other tangible fixed assets | 26 | €2,813,844 | €2,788,704 | -€25,140 | -0.9% |
| Assets under construction and advance payments | 27 | €7,092,676 | €22,741,030 | +€15.6m | +220.6% |
| Financial fixed assets | 28 | €626,210 | €626,066 | -€144 | 0.0% |
| Affiliated companies | 280/1 | €600,000 | €600,000 | = | 0.0% |
| Amounts receivable | 281 | €600,000 | €600,000 | = | 0.0% |
| Companies linked by participating interests | 282/3 | €25,000 | €25,000 | = | 0.0% |
| Participating interests | 282 | €25,000 | €25,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €1,210 | €1,066 | -€144 | -11.9% |
| Amounts receivable and cash guarantees | 285/8 | €1,210 | €1,066 | -€144 | -11.9% |
| Current assets | 29/58 | €102,964,121 | €110,299,710 | +€7.3m | +7.1% |
| Amounts receivable after more than one year | 29 | €7,972,678 | €6,715,322 | -€1.3m | -15.8% |
| Other amounts receivable | 291 | €7,972,678 | €6,715,322 | -€1.3m | -15.8% |
| Stocks and contracts in progress | 3 | €685,060 | €700,983 | +€15,924 | +2.3% |
| Stocks | 30/36 | €685,060 | €700,983 | +€15,924 | +2.3% |
| Goods purchased for resale | 34 | €685,060 | €700,983 | +€15,924 | +2.3% |
| Amounts receivable within one year | 40/41 | €21,859,989 | €23,110,399 | +€1.3m | +5.7% |
| Trade receivables | 40 | €18,101,109 | €19,092,559 | +€991,450 | +5.5% |
| Other amounts receivable | 41 | €3,758,880 | €4,017,840 | +€258,960 | +6.9% |
| Current investments | 50/53 | €59,763,958 | €67,358,011 | +€7.6m | +12.7% |
| Cash at bank and in hand | 54/58 | €12,138,054 | €11,741,405 | -€396,649 | -3.3% |
| Deferred charges and accrued income | 490/1 | €544,381 | €673,589 | +€129,207 | +23.7% |
| Total equity and liabilities | 10/49 | €191,764,593 | €210,680,900 | +€18.9m | +9.9% |
| Equity | 10/15 | €89,247,359 | €90,736,615 | +€1.5m | +1.7% |
| Contributions | 10/11 | €9,774,736 | €9,774,736 | = | 0.0% |
| Capital | 10 | €9,774,736 | €9,774,736 | = | 0.0% |
| Revaluation surpluses | 12 | €7,437 | €7,437 | = | 0.0% |
| Reserves | 13 | €41,662,440 | €57,871,711 | +€16.2m | +38.9% |
| Profit (loss) carried forward | 14 | €14,288,218 | €1,657,873 | -€12.6m | -88.4% |
| Investment grants | 15 | €23,514,529 | €21,424,859 | -€2.1m | -8.9% |
| Provisions and deferred taxes | 16 | €5,043,133 | €4,424,658 | -€618,475 | -12.3% |
| Provisions for liabilities and charges | 160/5 | €5,043,133 | €4,424,658 | -€618,475 | -12.3% |
| Pensions and similar obligations | 160 | €174,855 | €126,400 | -€48,455 | -27.7% |
| Major repairs and maintenance | 162 | €70,452 | €12,411 | -€58,041 | -82.4% |
| Other liabilities and charges | 164/5 | €4,797,826 | €4,285,847 | -€511,979 | -10.7% |
| Amounts payable | 17/49 | €97,474,101 | €115,519,627 | +€18.0m | +18.5% |
| Amounts payable after more than one year | 17 | €26,967,435 | €42,507,633 | +€15.5m | +57.6% |
| Financial debts | 170/4 | €21,626,674 | €37,220,655 | +€15.6m | +72.1% |
| Leasing and similar obligations | 172 | €973,110 | €933,266 | -€39,843 | -4.1% |
| Credit institutions | 173 | €20,653,564 | €36,287,389 | +€15.6m | +75.7% |
| Other amounts payable | 178/9 | €5,340,761 | €5,286,978 | -€53,783 | -1.0% |
| Amounts payable within one year | 42/48 | €69,704,128 | €72,442,533 | +€2.7m | +3.9% |
| Current portion of amounts payable after more than one year | 42 | €3,544,940 | €3,287,644 | -€257,297 | -7.3% |
| Trade debts | 44 | €50,498,358 | €51,698,027 | +€1.2m | +2.4% |
| Suppliers | 440/4 | €50,498,358 | €51,698,027 | +€1.2m | +2.4% |
| Taxes, remuneration and social security | 45 | €12,523,012 | €12,866,903 | +€343,891 | +2.7% |
| Taxes | 450/3 | €1,082,990 | €1,260,209 | +€177,219 | +16.4% |
| Remuneration and social security | 454/9 | €11,440,022 | €11,606,694 | +€166,672 | +1.5% |
| Accrued charges and deferred income | 492/3 | €802,538 | €569,461 | -€233,077 | -29.0% |
| Operating income | 70/76A | €119,453,459 | €124,829,290 | +€5.4m | +4.5% |
| Turnover | 70 | €96,524,658 | €98,401,697 | +€1.9m | +1.9% |
| Own construction capitalised | 72 | €139,575 | €64,404 | -€75,171 | -53.9% |
| Other operating income | 74 | €21,530,633 | €25,283,064 | +€3.8m | +17.4% |
| Non-recurring operating income | 76A | €1,258,594 | €1,080,126 | -€178,468 | -14.2% |
| Operating charges | 60/66A | €123,742,590 | €126,530,826 | +€2.8m | +2.3% |
| Goods for resale, raw materials and consumables | 60 | €7,019,919 | €7,276,426 | +€256,508 | +3.7% |
| Purchases | 600/8 | €6,960,872 | €7,273,784 | +€312,912 | +4.5% |
| Change in stocks: decrease (increase) | 609 | €59,047 | €2,642 | -€56,405 | -95.5% |
| Services and other goods | 61 | €16,132,777 | €17,017,375 | +€884,598 | +5.5% |
| Remuneration, social security and pensions | 62 | €80,250,696 | €82,630,735 | +€2.4m | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,501,285 | €7,354,995 | -€146,290 | -2.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€5,818 | -€89,441 | -€83,623 | -1437.4% |
| Other operating charges | 640/8 | €10,917,369 | €12,163,621 | +€1.2m | +11.4% |
| Non-recurring operating charges | 66A | €405,012 | €789,645 | +€384,633 | +95.0% |
| Operating profit (loss) | 9901 | -€4,289,131 | -€1,701,536 | +€2.6m | +60.3% |
| Financial income | 75/76B | €6,231,987 | €6,384,525 | +€152,538 | +2.4% |
| Recurring financial income | 75 | €6,231,987 | €6,384,525 | +€152,538 | +2.4% |
| Income from current assets | 751 | €1,179,583 | €1,194,946 | +€15,363 | +1.3% |
| Other financial income | 752/9 | €5,052,404 | €5,189,579 | +€137,175 | +2.7% |
| Financial charges | 65/66B | €981,663 | €1,075,085 | +€93,422 | +9.5% |
| Recurring financial charges | 65 | €981,663 | €1,075,085 | +€93,422 | +9.5% |
| Debt charges | 650 | €710,853 | €885,564 | +€174,711 | +24.6% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | -€342,444 | -€31,662 | +€310,782 | +90.8% |
| Other financial charges | 652/9 | €613,253 | €221,183 | -€392,070 | -63.9% |
| Profit (loss) for the period before taxes | 9903 | €961,193 | €3,607,904 | +€2.6m | +275.4% |
| Profit (loss) for the period | 9904 | €961,193 | €3,607,904 | +€2.6m | +275.4% |
| Profit (loss) for the period to be appropriated | 9905 | €961,193 | €3,607,904 | +€2.6m | +275.4% |
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 8 October 2026 via checked.be.