BERCHEM CARE: 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.
BERCHEM CARE
Largest movements
- Tangible fixed assets -€29,091
down €29,091 (-21.2%), from €137,384 to €108,293
of which Land and buildings: -€28,546
- Cash +€11,917
up €11,917 (+57.4%), from €20,769 to €32,686
mainly Depreciation (+€29,091) and Net result for the year (+€23,086)
- Debts after one year -€42,533
down €42,533 (-39.8%), from €106,740 to €64,207
- Reserves +€23,086
up €23,086 (+72.6%), from €31,792 to €54,877
- Gross operating margin -€2,535
down €2,535 (-3.4%), from €75,558 to €73,022
- Staff costs -€2,102
down €2,102 (-23.4%), from €8,979 to €6,877
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 | €161,010 | €142,713 | -€18,297 | -11.4% |
| Fixed assets | 21/28 | €137,384 | €108,293 | -€29,091 | -21.2% |
| Tangible fixed assets | 22/27 | €137,384 | €108,293 | -€29,091 | -21.2% |
| Land and buildings | 22 | €135,268 | €106,722 | -€28,546 | -21.1% |
| Plant, machinery and equipment | 23 | €918 | €640 | -€278 | -30.3% |
| Furniture and vehicles | 24 | €1,199 | €931 | -€268 | -22.3% |
| Current assets | 29/58 | €23,625 | €34,420 | +€10,794 | +45.7% |
| Amounts receivable within one year | 40/41 | €636 | - | -€636 | |
| Trade receivables | 40 | €179 | - | -€179 | |
| Other amounts receivable | 41 | €457 | - | -€457 | |
| Cash at bank and in hand | 54/58 | €20,769 | €32,686 | +€11,917 | +57.4% |
| Deferred charges and accrued income | 490/1 | €2,220 | €1,733 | -€487 | -21.9% |
| Total equity and liabilities | 10/49 | €161,010 | €142,713 | -€18,297 | -11.4% |
| Equity | 10/15 | €37,992 | €61,077 | +€23,086 | +60.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €31,792 | €54,877 | +€23,086 | +72.6% |
| Distributable reserves | 133 | €31,792 | €54,877 | +€23,086 | +72.6% |
| Amounts payable | 17/49 | €123,018 | €81,635 | -€41,383 | -33.6% |
| Amounts payable after more than one year | 17 | €106,740 | €64,207 | -€42,533 | -39.8% |
| Financial debts | 170/4 | €106,740 | €64,207 | -€42,533 | -39.8% |
| Amounts payable within one year | 42/48 | €16,232 | €17,383 | +€1,150 | +7.1% |
| Current portion of amounts payable after more than one year | 42 | €12,402 | €12,533 | +€131 | +1.1% |
| Trade debts | 44 | €356 | €400 | +€43 | +12.2% |
| Suppliers | 440/4 | €356 | €400 | +€43 | +12.2% |
| Taxes, remuneration and social security | 45 | €3,099 | €4,075 | +€976 | +31.5% |
| Taxes | 450/3 | €1,238 | €2,955 | +€1,717 | +139% |
| Remuneration and social security | 454/9 | €1,861 | €1,120 | -€741 | -39.8% |
| Other amounts payable | 47/48 | €375 | €375 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €45 | €45 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €8,979 | €6,877 | -€2,102 | -23.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,232 | €29,091 | -€141 | -0.5% |
| Other operating charges | 640/8 | €2,248 | €2,543 | +€295 | +13.1% |
| Gross operating margin | 9900 | €75,558 | €73,022 | -€2,535 | -3.4% |
| Operating profit (loss) | 9901 | €35,099 | €34,512 | -€587 | -1.7% |
| Financial income | 75/76B | €449 | €19 | -€430 | -95.8% |
| Recurring financial income | 75 | €449 | €19 | -€430 | -95.8% |
| Financial charges | 65/66B | €587 | €495 | -€92 | -15.7% |
| Recurring financial charges | 65 | €587 | €495 | -€92 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | €34,961 | €34,036 | -€925 | -2.6% |
| Income taxes | 67/77 | €11,163 | €10,950 | -€213 | -1.9% |
| Profit (loss) for the period | 9904 | €23,798 | €23,086 | -€712 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,798 | €23,086 | -€712 | -3.0% |
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 30 October 2026 via checked.be.