Bercastel: 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.
Bercastel
Largest movements
- Receivables within one year -€3,659
down €3,659 (-90.2%), from €4,058 to €398
of which Trade receivables: -€3,506
- Tangible fixed assets -€1,803
down €1,803 (-37.1%), from €4,864 to €3,061
- Cash -€941
down €941 (-98.9%), from €951 to €10
mainly Other debts (-€14,772) and Debts after one year (-€3,243)
- Deferred charges and accrued income -€376
down €376 (-72.4%), from €518 to €143
- Other debts -€14,772
down €14,772 (-69.6%), from €21,227 to €6,456
- Contributions +€12,400
up €12,400 (+200%), from €6,200 to €18,600
- Debts after one year -€3,243
down €3,243 (-62.0%), from €5,231 to €1,988
- Current portion of long-term debt -€1,704
down €1,704 (-33.1%), from €5,153 to €3,449
- Profit (loss) carried forward +€712
up €712 (+3.7%), from -€19,419 to -€18,707
- Depreciation +€1,128
up €1,128 (+167%), from €675 to €1,803
- Gross operating margin -€569
down €569 (-13.5%), from €4,213 to €3,643
- Other operating charges -€121
down €121 (-18.8%), from €640 to €520
- Financial charges -€116
down €116 (-16.0%), from €726 to €610
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 | €19,641 | €12,863 | -€6,778 | -34.5% |
| Fixed assets | 21/28 | €14,114 | €12,311 | -€1,803 | -12.8% |
| Tangible fixed assets | 22/27 | €4,864 | €3,061 | -€1,803 | -37.1% |
| Furniture and vehicles | 24 | €4,864 | €3,061 | -€1,803 | -37.1% |
| Financial fixed assets | 28 | €9,250 | €9,250 | = | 0.0% |
| Current assets | 29/58 | €5,527 | €551 | -€4,976 | -90.0% |
| Amounts receivable within one year | 40/41 | €4,058 | €398 | -€3,659 | -90.2% |
| Trade receivables | 40 | €3,809 | €303 | -€3,506 | -92.1% |
| Other amounts receivable | 41 | €249 | €96 | -€153 | -61.5% |
| Cash at bank and in hand | 54/58 | €951 | €10 | -€941 | -98.9% |
| Deferred charges and accrued income | 490/1 | €518 | €143 | -€376 | -72.4% |
| Total equity and liabilities | 10/49 | €19,641 | €12,863 | -€6,778 | -34.5% |
| Equity | 10/15 | -€13,219 | -€107 | +€13,112 | +99.2% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Profit (loss) carried forward | 14 | -€19,419 | -€18,707 | +€712 | +3.7% |
| Amounts payable | 17/49 | €32,860 | €12,970 | -€19,890 | -60.5% |
| Amounts payable after more than one year | 17 | €5,231 | €1,988 | -€3,243 | -62.0% |
| Financial debts | 170/4 | €5,231 | €1,988 | -€3,243 | -62.0% |
| Amounts payable within one year | 42/48 | €27,629 | €10,982 | -€16,647 | -60.3% |
| Current portion of amounts payable after more than one year | 42 | €5,153 | €3,449 | -€1,704 | -33.1% |
| Trade debts | 44 | €1,248 | €1,077 | -€171 | -13.7% |
| Suppliers | 440/4 | €1,248 | €1,077 | -€171 | -13.7% |
| Other amounts payable | 47/48 | €21,227 | €6,456 | -€14,772 | -69.6% |
| Non-recurring operating income | 76A | €1,332 | - | -€1,332 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €675 | €1,803 | +€1,128 | +167% |
| Other operating charges | 640/8 | €640 | €520 | -€121 | -18.8% |
| Gross operating margin | 9900 | €4,213 | €3,643 | -€569 | -13.5% |
| Operating profit (loss) | 9901 | €2,897 | €1,321 | -€1,576 | -54.4% |
| Financial income | 75/76B | €1 | €1 | +€0 | +60.9% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +60.9% |
| Financial charges | 65/66B | €726 | €610 | -€116 | -16.0% |
| Recurring financial charges | 65 | €726 | €610 | -€116 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €2,172 | €712 | -€1,460 | -67.2% |
| Profit (loss) for the period | 9904 | €2,172 | €712 | -€1,460 | -67.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,172 | €712 | -€1,460 | -67.2% |
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 16 October 2026 via checked.be.