Ber-Chem: 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.
Ber-Chem
Largest movements
- Tangible fixed assets +€21,623
up €21,623 (+10.6%), from €204,148 to €225,771
of which Land and buildings: +€22,678
- Cash +€8,220
up €8,220, from €0 to €8,220
mainly Net result for the year (+€36,160) and Depreciation (+€25,124)
- Stocks and contracts +€4,945
up €4,945 (+26.2%), from €18,854 to €23,799
- Receivables within one year +€4,318
up €4,318 (+12.2%), from €35,306 to €39,624
of which Other amounts receivable: +€3,739
- Intangible fixed assets +€4,183
up €4,183 (+47.4%), from €8,817 to €13,000
- Reserves +€21,854
up €21,854 (+47.6%), from €45,905 to €67,759
- Tax, wage and social debts +€20,625
up €20,625 (+9,532%), from €216 to €20,841
- Trade debts +€10,129
up €10,129 (+18,551%), from €55 to €10,184
- Short-term financial debts -€7,259
down €7,259 (-100%), from €7,259 to €0
- Gross operating margin +€61,092
up €61,092 (+267%), from €22,853 to €83,945
- Depreciation +€16,845
up €16,845 (+203%), from €8,279 to €25,124
- Taxes +€10,593
up €10,593 (+4,896%), from €216 to €10,809
- Financial charges +€5,486
up €5,486 (+129%), from €4,259 to €9,745
- Other operating charges -€853
down €853 (-31.4%), from €2,714 to €1,861
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 | €267,659 | €312,596 | +€44,938 | +16.8% |
| Fixed assets | 21/28 | €212,965 | €238,771 | +€25,807 | +12.1% |
| Intangible fixed assets | 21 | €8,817 | €13,000 | +€4,183 | +47.4% |
| Tangible fixed assets | 22/27 | €204,148 | €225,771 | +€21,623 | +10.6% |
| Land and buildings | 22 | €161,504 | €184,182 | +€22,678 | +14.0% |
| Plant, machinery and equipment | 23 | €36,145 | €34,146 | -€1,999 | -5.5% |
| Furniture and vehicles | 24 | €6,499 | €7,443 | +€944 | +14.5% |
| Current assets | 29/58 | €54,694 | €73,825 | +€19,131 | +35.0% |
| Stocks and contracts in progress | 3 | €18,854 | €23,799 | +€4,945 | +26.2% |
| Stocks | 30/36 | €18,854 | €23,799 | +€4,945 | +26.2% |
| Amounts receivable within one year | 40/41 | €35,306 | €39,624 | +€4,318 | +12.2% |
| Trade receivables | 40 | €20,173 | €20,752 | +€579 | +2.9% |
| Other amounts receivable | 41 | €15,133 | €18,872 | +€3,739 | +24.7% |
| Cash at bank and in hand | 54/58 | €0 | €8,220 | +€8,220 | |
| Deferred charges and accrued income | 490/1 | €534 | €2,181 | +€1,647 | +308% |
| Total equity and liabilities | 10/49 | €267,659 | €312,596 | +€44,938 | +16.8% |
| Equity | 10/15 | €47,905 | €69,759 | +€21,854 | +45.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €45,905 | €67,759 | +€21,854 | +47.6% |
| Distributable reserves | 133 | €45,905 | €67,759 | +€21,854 | +47.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €219,754 | €242,837 | +€23,083 | +10.5% |
| Amounts payable after more than one year | 17 | €190,604 | €189,440 | -€1,164 | -0.6% |
| Financial debts | 170/4 | €190,604 | €189,440 | -€1,164 | -0.6% |
| Amounts payable within one year | 42/48 | €29,084 | €52,480 | +€23,396 | +80.4% |
| Current portion of amounts payable after more than one year | 42 | €19,836 | €21,455 | +€1,619 | +8.2% |
| Financial debts | 43 | €7,259 | €0 | -€7,259 | -100% |
| Credit institutions | 430/8 | €7,259 | €0 | -€7,259 | -100% |
| Trade debts | 44 | €55 | €10,184 | +€10,129 | +18,551% |
| Suppliers | 440/4 | €55 | €10,184 | +€10,129 | +18,551% |
| Taxes, remuneration and social security | 45 | €216 | €20,841 | +€20,625 | +9,532% |
| Taxes | 450/3 | €216 | €20,841 | +€20,625 | +9,532% |
| Other amounts payable | 47/48 | €1,718 | €0 | -€1,718 | -100% |
| Accrued charges and deferred income | 492/3 | €66 | €917 | +€851 | +1,296% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,279 | €25,124 | +€16,845 | +203% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €450 | +€450 | |
| Other operating charges | 640/8 | €2,714 | €1,861 | -€853 | -31.4% |
| Gross operating margin | 9900 | €22,853 | €83,945 | +€61,092 | +267% |
| Operating profit (loss) | 9901 | €11,860 | €56,510 | +€44,649 | +376% |
| Financial income | 75/76B | €8 | €204 | +€197 | +2,514% |
| Recurring financial income | 75 | €8 | €204 | +€197 | +2,514% |
| Financial charges | 65/66B | €4,259 | €9,745 | +€5,486 | +129% |
| Recurring financial charges | 65 | €4,259 | €9,745 | +€5,486 | +129% |
| Profit (loss) for the period before taxes | 9903 | €7,609 | €46,969 | +€39,360 | +517% |
| Income taxes | 67/77 | €216 | €10,809 | +€10,593 | +4,896% |
| Profit (loss) for the period | 9904 | €7,393 | €36,160 | +€28,767 | +389% |
| Profit (loss) for the period to be appropriated | 9905 | €7,393 | €36,160 | +€28,767 | +389% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.