BERCH: 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.
BERCH
Largest movements
- Tangible fixed assets -€19,955
down €19,955 (-4.5%), from €447,821 to €427,866
of which Land and buildings: -€19,404
- Profit (loss) carried forward -€47,920
down €47,920 (-12.1%), from -€395,411 to -€443,331
- Other debts +€43,732
up €43,732 (+42.0%), from €104,024 to €147,756
- Debts after one year -€15,827
down €15,827 (-39.0%), from €40,569 to €24,742
- Other operating charges -€11,765
down €11,765 (-19.0%), from €61,786 to €50,021
- Gross operating margin -€11,170
down €11,170 (-31.8%), from €35,164 to €23,994
- Financial charges -€7,484
down €7,484 (-79.1%), from €9,468 to €1,983
- Depreciation -€2,074
down €2,074 (-9.4%), from €22,029 to €19,955
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 | €469,044 | €443,022 | -€26,022 | -5.5% |
| Fixed assets | 21/28 | €447,821 | €427,866 | -€19,955 | -4.5% |
| Tangible fixed assets | 22/27 | €447,821 | €427,866 | -€19,955 | -4.5% |
| Land and buildings | 22 | €446,862 | €427,458 | -€19,404 | -4.3% |
| Furniture and vehicles | 24 | €959 | €408 | -€551 | -57.5% |
| Current assets | 29/58 | €21,223 | €15,156 | -€6,066 | -28.6% |
| Amounts receivable within one year | 40/41 | €0 | €661 | +€661 | |
| Trade receivables | 40 | €0 | €661 | +€661 | |
| Cash at bank and in hand | 54/58 | €12,749 | €8,756 | -€3,993 | -31.3% |
| Deferred charges and accrued income | 490/1 | €8,473 | €5,739 | -€2,734 | -32.3% |
| Total equity and liabilities | 10/49 | €469,044 | €443,022 | -€26,022 | -5.5% |
| Equity | 10/15 | €287,227 | €239,307 | -€47,920 | -16.7% |
| Contributions | 10/11 | €574,971 | €574,971 | = | 0.0% |
| Reserves | 13 | €107,668 | €107,668 | = | 0.0% |
| Non-distributable reserves | 130/1 | €41,202 | €41,202 | = | 0.0% |
| Reserves not available under the articles | 1311 | €41,202 | €41,202 | = | 0.0% |
| Distributable reserves | 133 | €66,466 | €66,466 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€395,411 | -€443,331 | -€47,920 | -12.1% |
| Amounts payable | 17/49 | €181,816 | €203,715 | +€21,899 | +12.0% |
| Amounts payable after more than one year | 17 | €40,569 | €24,742 | -€15,827 | -39.0% |
| Financial debts | 170/4 | €40,569 | €24,742 | -€15,827 | -39.0% |
| Amounts payable within one year | 42/48 | €129,228 | €170,735 | +€41,508 | +32.1% |
| Current portion of amounts payable after more than one year | 42 | €15,313 | €15,827 | +€514 | +3.4% |
| Trade debts | 44 | €9,473 | €6,701 | -€2,772 | -29.3% |
| Suppliers | 440/4 | €9,473 | €6,701 | -€2,772 | -29.3% |
| Taxes, remuneration and social security | 45 | €418 | €451 | +€33 | +8.0% |
| Taxes | 450/3 | €418 | €451 | +€33 | +8.0% |
| Other amounts payable | 47/48 | €104,024 | €147,756 | +€43,732 | +42.0% |
| Accrued charges and deferred income | 492/3 | €12,020 | €8,238 | -€3,782 | -31.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,029 | €19,955 | -€2,074 | -9.4% |
| Other operating charges | 640/8 | €61,786 | €50,021 | -€11,765 | -19.0% |
| Gross operating margin | 9900 | €35,164 | €23,994 | -€11,170 | -31.8% |
| Operating profit (loss) | 9901 | -€48,651 | -€45,982 | +€2,669 | +5.5% |
| Financial income | 75/76B | €140 | €0 | -€140 | -99.7% |
| Recurring financial income | 75 | €140 | €0 | -€140 | -99.7% |
| Financial charges | 65/66B | €9,468 | €1,983 | -€7,484 | -79.1% |
| Recurring financial charges | 65 | €9,468 | €1,983 | -€7,484 | -79.1% |
| Profit (loss) for the period before taxes | 9903 | -€57,978 | -€47,965 | +€10,013 | +17.3% |
| Income taxes | 67/77 | -€2 | -€44 | -€42 | -1686.3% |
| Profit (loss) for the period | 9904 | -€57,975 | -€47,920 | +€10,055 | +17.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€57,975 | -€47,920 | +€10,055 | +17.3% |
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.