Berchem Centre: 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 Centre
Largest movements
- Receivables within one year -€304,987
down €304,987 (-56.1%), from €543,642 to €238,655
- Deferred charges and accrued income +€8,262
up €8,262 (+4.7%), from €174,135 to €182,397
- Profit (loss) carried forward -€196,041
down €196,041 (-18.2%), from -€1.1m to -€1.3m
- Trade debts -€130,986
down €130,986 (-44.7%), from €293,018 to €162,032
- Tax, wage and social debts +€31,718
up €31,718 (+116%), from €27,229 to €58,948
- Accrued charges and deferred income -€12,078
down €12,078 (-1.7%), from €698,773 to €686,696
- Other debts +€10,923
up €10,923 (+1.4%), from €777,644 to €788,567
- Purchases and services -€466,160
down €466,160 (-33.3%), from €1.4m to €934,690
- Turnover -€421,209
down €421,209 (-36.3%), from €1.2m to €740,314
- Gross operating margin +€44,951
up €44,951 (+18.8%), from -€239,327 to -€194,376
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €742,777 | €446,314 | -€296,463 | -39.9% |
| Fixed assets | 21/28 | €25,000 | €25,000 | = | 0.0% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €717,777 | €421,314 | -€296,463 | -41.3% |
| Amounts receivable within one year | 40/41 | €543,642 | €238,655 | -€304,987 | -56.1% |
| Other amounts receivable | 41 | €543,642 | €238,655 | -€304,987 | -56.1% |
| Cash at bank and in hand | 54/58 | - | €262 | +€262 | |
| Deferred charges and accrued income | 490/1 | €174,135 | €182,397 | +€8,262 | +4.7% |
| Total equity and liabilities | 10/49 | €742,777 | €446,314 | -€296,463 | -39.9% |
| Equity | 10/15 | -€1,053,887 | -€1,249,928 | -€196,041 | -18.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,074,292 | -€1,270,333 | -€196,041 | -18.2% |
| Amounts payable | 17/49 | €1,796,664 | €1,696,242 | -€100,422 | -5.6% |
| Amounts payable within one year | 42/48 | €1,097,891 | €1,009,547 | -€88,344 | -8.0% |
| Trade debts | 44 | €293,018 | €162,032 | -€130,986 | -44.7% |
| Suppliers | 440/4 | €293,018 | €162,032 | -€130,986 | -44.7% |
| Taxes, remuneration and social security | 45 | €27,229 | €58,948 | +€31,718 | +116% |
| Taxes | 450/3 | €27,229 | €58,948 | +€31,718 | +116% |
| Other amounts payable | 47/48 | €777,644 | €788,567 | +€10,923 | +1.4% |
| Accrued charges and deferred income | 492/3 | €698,773 | €686,696 | -€12,078 | -1.7% |
| Turnover | 70 | €1,161,523 | €740,314 | -€421,209 | -36.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,400,850 | €934,690 | -€466,160 | -33.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €386 | €276 | -€110 | -28.4% |
| Other operating charges | 640/8 | €803 | - | -€803 | |
| Gross operating margin | 9900 | -€239,327 | -€194,376 | +€44,951 | +18.8% |
| Operating profit (loss) | 9901 | -€240,516 | -€194,652 | +€45,864 | +19.1% |
| Financial charges | 65/66B | €111 | €1,389 | +€1,278 | +1,153% |
| Recurring financial charges | 65 | €111 | €1,389 | +€1,278 | +1,153% |
| Profit (loss) for the period before taxes | 9903 | -€240,627 | -€196,041 | +€44,586 | +18.5% |
| Profit (loss) for the period | 9904 | -€240,627 | -€196,041 | +€44,586 | +18.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€240,627 | -€196,041 | +€44,586 | +18.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.