BERYVE: 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.
What changed
BERYVE
NACE 86.220, Specialist medical practice
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€2,577
2024 · €3,939-€1,361
Equity
-€202,398
2024 · -€204,975+€2,577
Cash
€27,027
2024 · €18,074+€8,953
Balance sheet total
€2.0m
2024 · €2.2m-€193,200
Largest movements
Assets
- Receivables within one year -€114,911
down €114,911 (-86.7%), from €132,532 to €17,621
of which Trade receivables: -€118,775
- Tangible fixed assets -€84,530
down €84,530 (-4.2%), from €2.0m to €1.9m
of which Land and buildings: -€48,984
Equity and liabilities
- Debts after one year -€149,348
down €149,348 (-7.8%), from €1.9m to €1.8m
- Trade debts -€46,997
down €46,997 (-71.9%), from €65,378 to €18,381
Income statement
- Gross operating margin +€17,809
up €17,809 (+5.9%), from €299,645 to €317,454
- Staff costs +€10,480
up €10,480 (+7.1%), from €147,675 to €158,155
- Depreciation +€8,514
up €8,514 (+9.2%), from €92,391 to €100,905
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
€3,939
Gross operating margin
+€17,809
Staff costs
-€10,480
Depreciation
-€8,514
Other operating charges
-€3,129
Financial income
+€483
Financial charges
+€2,682
Taxes
-€211
Result 2025
€2,577
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
+€179,106
Investment
-€18,544
Financing
-€151,609
Cash 2024
€18,074
From operations (derived)
+€179,106
Net result for the year
+€2,577
Depreciation
+€100,905
Stocks and contracts
+€5,612
Receivables within one year
+€114,911
Deferred charges and accrued income
-€731
Trade debts
-€46,997
Tax, wage and social debts
+€14,861
Other debts
-€13,604
Accrued charges and deferred income
+€1,572
Investment (derived)
-€18,544
Investment in fixed assets (net)
-€18,544
Financing
-€151,609
Debts after one year
-€149,348
Current portion of long-term debt
-€2,261
Cash 2025
€27,027
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,220,188 | €2,026,988 | -€193,200 | -8.7% |
| Fixed assets | 21/28 | €2,012,647 | €1,930,286 | -€82,361 | -4.1% |
| Intangible fixed assets | 21 | - | €2,168 | +€2,168 | |
| Tangible fixed assets | 22/27 | €2,012,647 | €1,928,118 | -€84,530 | -4.2% |
| Land and buildings | 22 | €1,575,091 | €1,526,107 | -€48,984 | -3.1% |
| Plant, machinery and equipment | 23 | €8,706 | €20,318 | +€11,612 | +133.4% |
| Furniture and vehicles | 24 | €428,850 | €381,693 | -€47,158 | -11.0% |
| Current assets | 29/58 | €207,541 | €96,702 | -€110,839 | -53.4% |
| Stocks and contracts in progress | 3 | €47,806 | €42,194 | -€5,612 | -11.7% |
| Stocks | 30/36 | €47,806 | €42,194 | -€5,612 | -11.7% |
| Amounts receivable within one year | 40/41 | €132,532 | €17,621 | -€114,911 | -86.7% |
| Trade receivables | 40 | €132,478 | €13,702 | -€118,775 | -89.7% |
| Other amounts receivable | 41 | €54 | €3,918 | +€3,864 | +7172.3% |
| Cash at bank and in hand | 54/58 | €18,074 | €27,027 | +€8,953 | +49.5% |
| Deferred charges and accrued income | 490/1 | €9,130 | €9,860 | +€731 | +8.0% |
| Total equity and liabilities | 10/49 | €2,220,188 | €2,026,988 | -€193,200 | -8.7% |
| Equity | 10/15 | -€204,975 | -€202,398 | +€2,577 | +1.3% |
| Contributions | 10/11 | €51,000 | €51,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€255,975 | -€253,398 | +€2,577 | +1.0% |
| Amounts payable | 17/49 | €2,425,163 | €2,229,386 | -€195,778 | -8.1% |
| Amounts payable after more than one year | 17 | €1,916,112 | €1,766,764 | -€149,348 | -7.8% |
| Financial debts | 170/4 | €1,916,112 | €1,766,764 | -€149,348 | -7.8% |
| Amounts payable within one year | 42/48 | €508,250 | €460,249 | -€48,001 | -9.4% |
| Current portion of amounts payable after more than one year | 42 | €163,574 | €161,313 | -€2,261 | -1.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €65,378 | €18,381 | -€46,997 | -71.9% |
| Suppliers | 440/4 | €65,378 | €18,381 | -€46,997 | -71.9% |
| Taxes, remuneration and social security | 45 | €26,804 | €41,665 | +€14,861 | +55.4% |
| Taxes | 450/3 | €9,181 | €19,956 | +€10,775 | +117.4% |
| Remuneration and social security | 454/9 | €17,623 | €21,709 | +€4,086 | +23.2% |
| Other amounts payable | 47/48 | €252,495 | €238,891 | -€13,604 | -5.4% |
| Accrued charges and deferred income | 492/3 | €801 | €2,373 | +€1,572 | +196.1% |
| Remuneration, social security and pensions | 62 | €147,675 | €158,155 | +€10,480 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,391 | €100,905 | +€8,514 | +9.2% |
| Other operating charges | 640/8 | €3,144 | €6,273 | +€3,129 | +99.5% |
| Gross operating margin | 9900 | €299,645 | €317,454 | +€17,809 | +5.9% |
| Operating profit (loss) | 9901 | €56,435 | €52,121 | -€4,314 | -7.6% |
| Financial income | 75/76B | €7 | €489 | +€483 | +7183.0% |
| Recurring financial income | 75 | €7 | €489 | +€483 | +7183.0% |
| Financial charges | 65/66B | €52,503 | €49,822 | -€2,682 | -5.1% |
| Recurring financial charges | 65 | €52,503 | €49,822 | -€2,682 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €3,939 | €2,788 | -€1,150 | -29.2% |
| Income taxes | 67/77 | - | €211 | +€211 | |
| Profit (loss) for the period | 9904 | €3,939 | €2,577 | -€1,361 | -34.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,939 | €2,577 | -€1,361 | -34.6% |
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 10 October 2026 via checked.be.