BERCARE CONSTRUCTIONS: 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.
BERCARE CONSTRUCTIONS
Largest movements
- Receivables within one year +€15,617
up €15,617 (+17.4%), from €89,620 to €105,236
of which Trade receivables: +€12,314
- Cash -€8,667
down €8,667 (-90.1%), from €9,616 to €949
mainly Receivables within one year (-€15,617) and Other debts (-€5,839)
- Reserves +€15,428
up €15,428 (+31.7%), from €48,702 to €64,130
- Other debts -€5,839
down €5,839 (-18.1%), from €32,308 to €26,469
- Trade debts -€1,704
down €1,704 (-62.7%), from €2,719 to €1,015
- Gross operating margin -€4,674
down €4,674 (-16.6%), from €28,182 to €23,508
- Other operating charges -€972
down €972 (-51.1%), from €1,903 to €931
- Taxes -€874
down €874 (-15.7%), from €5,571 to €4,697
- Financial charges -€549
down €549 (-20.0%), from €2,746 to €2,197
- Depreciation -€310
down €310 (-54.8%), from €566 to €256
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 | €100,308 | €107,208 | +€6,900 | +6.9% |
| Fixed assets | 21/28 | €256 | €0 | -€256 | -100.0% |
| Tangible fixed assets | 22/27 | €256 | €0 | -€256 | -100.0% |
| Plant, machinery and equipment | 23 | €256 | €0 | -€256 | -100.0% |
| Current assets | 29/58 | €100,052 | €107,208 | +€7,156 | +7.2% |
| Amounts receivable within one year | 40/41 | €89,620 | €105,236 | +€15,617 | +17.4% |
| Trade receivables | 40 | €62,590 | €74,904 | +€12,314 | +19.7% |
| Other amounts receivable | 41 | €27,029 | €30,332 | +€3,303 | +12.2% |
| Current investments | 50/53 | €140 | €302 | +€162 | +116.0% |
| Cash at bank and in hand | 54/58 | €9,616 | €949 | -€8,667 | -90.1% |
| Deferred charges and accrued income | 490/1 | €677 | €720 | +€43 | +6.4% |
| Total equity and liabilities | 10/49 | €100,308 | €107,208 | +€6,900 | +6.9% |
| Equity | 10/15 | €50,202 | €65,630 | +€15,428 | +30.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €48,702 | €64,130 | +€15,428 | +31.7% |
| Distributable reserves | 133 | €48,702 | €64,130 | +€15,428 | +31.7% |
| Amounts payable | 17/49 | €50,106 | €41,578 | -€8,528 | -17.0% |
| Amounts payable within one year | 42/48 | €48,357 | €40,121 | -€8,236 | -17.0% |
| Trade debts | 44 | €2,719 | €1,015 | -€1,704 | -62.7% |
| Suppliers | 440/4 | €2,719 | €1,015 | -€1,704 | -62.7% |
| Taxes, remuneration and social security | 45 | €13,330 | €12,637 | -€693 | -5.2% |
| Taxes | 450/3 | €13,330 | €12,637 | -€693 | -5.2% |
| Other amounts payable | 47/48 | €32,308 | €26,469 | -€5,839 | -18.1% |
| Accrued charges and deferred income | 492/3 | €1,749 | €1,457 | -€292 | -16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €566 | €256 | -€310 | -54.8% |
| Other operating charges | 640/8 | €1,903 | €931 | -€972 | -51.1% |
| Gross operating margin | 9900 | €28,182 | €23,508 | -€4,674 | -16.6% |
| Operating profit (loss) | 9901 | €25,714 | €22,321 | -€3,392 | -13.2% |
| Financial income | 75/76B | €11 | €1 | -€10 | -94.8% |
| Recurring financial income | 75 | €11 | €1 | -€10 | -94.8% |
| Financial charges | 65/66B | €2,746 | €2,197 | -€549 | -20.0% |
| Recurring financial charges | 65 | €2,746 | €2,197 | -€549 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | €22,979 | €20,125 | -€2,854 | -12.4% |
| Income taxes | 67/77 | €5,571 | €4,697 | -€874 | -15.7% |
| Profit (loss) for the period | 9904 | €17,408 | €15,428 | -€1,980 | -11.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,408 | €15,428 | -€1,980 | -11.4% |
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 2 October 2026 via checked.be.