Bercapacoliba: 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
Bercapacoliba
NACE 46.423, Wholesale of clothing, excluding workwear and underwear
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€216,039
2024 · €104,961+€111,077
Equity
-€2.0m
2024 · -€2.2m+€216,039
Cash
€72,411
2024 · €35,498+€36,914
Balance sheet total
€2.5m
2024 · €2.8m-€312,433
Largest movements
Assets
- Receivables within one year -€323,562
down €323,562 (-26.7%), from €1.2m to €887,503
of which Other amounts receivable: -€282,488
- Cash +€36,914
up €36,914 (+104%), from €35,498 to €72,411
mainly Receivables within one year (+€323,562) and Net result for the year (+€216,039)
Equity and liabilities
- Other debts -€544,631
down €544,631 (-12.8%), from €4.3m to €3.7m
- Profit (loss) carried forward +€216,039
up €216,039 (+9.3%), from -€2.3m to -€2.1m
Income statement
- Gross operating margin +€113,751
up €113,751 (+43.3%), from €262,893 to €376,643
- Staff costs +€7,225
up €7,225 (+6.8%), from €106,352 to €113,577
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
€104,961
Gross operating margin
+€113,751
Staff costs
-€7,225
Depreciation
+€2,904
Other operating charges
-€872
Financial income
+€1
Financial charges
+€2,519
Result 2025
€216,039
raises the resultlowers the result
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.
From operations
+€83,621
Investment
-€22,411
Financing
-€24,297
Cash 2024
€35,498
From operations (derived)
+€83,621
Net result for the year
+€216,039
Depreciation
+€27,071
Stocks and contracts
+€22,254
Receivables within one year
+€323,562
Deferred charges and accrued income
-€1,129
Trade debts
+€25,428
Tax, wage and social debts
+€15,028
Other debts
-€544,631
Investment (derived)
-€22,411
Investment in fixed assets (net)
-€22,411
Financing
-€24,297
Debts after one year
-€25,671
Current portion of long-term debt
+€1,375
Cash 2025
€72,411
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,830,046 | €2,517,613 | -€312,433 | -11.0% |
| Fixed assets | 21/28 | €967,418 | €962,758 | -€4,660 | -0.5% |
| Tangible fixed assets | 22/27 | €967,215 | €962,554 | -€4,660 | -0.5% |
| Land and buildings | 22 | €892,301 | €891,817 | -€484 | -0.1% |
| Plant, machinery and equipment | 23 | €2,081 | €8,712 | +€6,631 | +319% |
| Furniture and vehicles | 24 | €34 | €0 | -€34 | -100% |
| Other tangible fixed assets | 26 | €72,799 | €62,026 | -€10,773 | -14.8% |
| Financial fixed assets | 28 | €204 | €204 | = | 0.0% |
| Current assets | 29/58 | €1,862,627 | €1,554,855 | -€307,773 | -16.5% |
| Stocks and contracts in progress | 3 | €611,465 | €589,211 | -€22,254 | -3.6% |
| Stocks | 30/36 | €611,465 | €589,211 | -€22,254 | -3.6% |
| Amounts receivable within one year | 40/41 | €1,211,065 | €887,503 | -€323,562 | -26.7% |
| Trade receivables | 40 | €204,943 | €163,870 | -€41,073 | -20.0% |
| Other amounts receivable | 41 | €1,006,121 | €723,633 | -€282,488 | -28.1% |
| Cash at bank and in hand | 54/58 | €35,498 | €72,411 | +€36,914 | +104% |
| Deferred charges and accrued income | 490/1 | €4,600 | €5,729 | +€1,129 | +24.6% |
| Total equity and liabilities | 10/49 | €2,830,046 | €2,517,613 | -€312,433 | -11.0% |
| Equity | 10/15 | -€2,240,609 | -€2,024,570 | +€216,039 | +9.6% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €10,493 | €10,493 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,993 | €2,993 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,326,101 | -€2,110,063 | +€216,039 | +9.3% |
| Amounts payable | 17/49 | €5,070,654 | €4,542,182 | -€528,472 | -10.4% |
| Amounts payable after more than one year | 17 | €39,047 | €13,375 | -€25,671 | -65.7% |
| Financial debts | 170/4 | €39,047 | €13,375 | -€25,671 | -65.7% |
| Amounts payable within one year | 42/48 | €5,031,607 | €4,528,807 | -€502,800 | -10.0% |
| Current portion of amounts payable after more than one year | 42 | €24,297 | €25,671 | +€1,375 | +5.7% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €670,668 | €696,096 | +€25,428 | +3.8% |
| Suppliers | 440/4 | €670,668 | €696,096 | +€25,428 | +3.8% |
| Taxes, remuneration and social security | 45 | €75,042 | €90,069 | +€15,028 | +20.0% |
| Taxes | 450/3 | €58,385 | €72,825 | +€14,440 | +24.7% |
| Remuneration and social security | 454/9 | €16,656 | €17,244 | +€588 | +3.5% |
| Other amounts payable | 47/48 | €4,261,601 | €3,716,970 | -€544,631 | -12.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €3,552 | €15,100 | +€11,548 | +325% |
| Remuneration, social security and pensions | 62 | €106,352 | €113,577 | +€7,225 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,976 | €27,071 | -€2,904 | -9.7% |
| Other operating charges | 640/8 | €7,653 | €8,525 | +€872 | +11.4% |
| Gross operating margin | 9900 | €262,893 | €376,643 | +€113,751 | +43.3% |
| Operating profit (loss) | 9901 | €118,912 | €227,470 | +€108,557 | +91.3% |
| Financial income | 75/76B | €99 | €100 | +€1 | +1.2% |
| Recurring financial income | 75 | €99 | €100 | +€1 | +1.2% |
| Financial charges | 65/66B | €14,050 | €11,531 | -€2,519 | -17.9% |
| Recurring financial charges | 65 | €14,050 | €11,531 | -€2,519 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | €104,961 | €216,039 | +€111,077 | +106% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €104,961 | €216,039 | +€111,077 | +106% |
| Profit (loss) for the period to be appropriated | 9905 | €104,961 | €216,039 | +€111,077 | +106% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.