BERCHEM X RING 3: 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 X RING 3
Largest movements
- Receivables within one year -€206,373
down €206,373 (-26.8%), from €769,907 to €563,533
- Other debts -€220,000
no longer reported in 2025 (was €220,000)
- Profit (loss) carried forward +€11,582
up €11,582 (+322%), from €3,600 to €15,181
- Gross operating margin -€9,796
down €9,796 (-425%), from -€2,304 to -€12,101
- Financial income -€4,749
down €4,749 (-14.2%), from €33,376 to €28,627
- Taxes -€3,901
down €3,901 (-48.1%), from €8,115 to €4,214
- Other operating charges -€566
down €566 (-52.1%), from €1,086 to €520
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 | €774,543 | €566,489 | -€208,054 | -26.9% |
| Current assets | 29/58 | €774,543 | €566,489 | -€208,054 | -26.9% |
| Amounts receivable within one year | 40/41 | €769,907 | €563,533 | -€206,373 | -26.8% |
| Other amounts receivable | 41 | €769,907 | €563,533 | -€206,373 | -26.8% |
| Cash at bank and in hand | 54/58 | €4,636 | €2,956 | -€1,681 | -36.2% |
| Total equity and liabilities | 10/49 | €774,543 | €566,489 | -€208,054 | -26.9% |
| Equity | 10/15 | €539,796 | €551,378 | +€11,582 | +2.1% |
| Contributions | 10/11 | €436,500 | €436,500 | = | 0.0% |
| Capital | 10 | €436,500 | €436,500 | = | 0.0% |
| Issued capital | 100 | €436,500 | €436,500 | = | 0.0% |
| Reserves | 13 | €99,696 | €99,696 | = | 0.0% |
| Non-distributable reserves | 130/1 | €99,696 | €99,696 | = | 0.0% |
| Legal reserve | 130 | €99,696 | €99,696 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,600 | €15,181 | +€11,582 | +322% |
| Amounts payable | 17/49 | €234,747 | €15,112 | -€219,635 | -93.6% |
| Amounts payable within one year | 42/48 | €234,747 | €15,112 | -€219,635 | -93.6% |
| Trade debts | 44 | €6,632 | €2,783 | -€3,849 | -58.0% |
| Suppliers | 440/4 | €6,632 | €2,783 | -€3,849 | -58.0% |
| Taxes, remuneration and social security | 45 | €8,115 | €12,329 | +€4,214 | +51.9% |
| Taxes | 450/3 | €8,115 | €12,329 | +€4,214 | +51.9% |
| Other amounts payable | 47/48 | €220,000 | - | -€220,000 | |
| Other operating charges | 640/8 | €1,086 | €520 | -€566 | -52.1% |
| Gross operating margin | 9900 | -€2,304 | -€12,101 | -€9,796 | -425% |
| Operating profit (loss) | 9901 | -€3,390 | -€12,620 | -€9,231 | -272% |
| Financial income | 75/76B | €33,376 | €28,627 | -€4,749 | -14.2% |
| Recurring financial income | 75 | €33,376 | €28,627 | -€4,749 | -14.2% |
| Financial charges | 65/66B | €211 | €211 | = | 0.0% |
| Recurring financial charges | 65 | €211 | €211 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €29,775 | €15,795 | -€13,979 | -47.0% |
| Income taxes | 67/77 | €8,115 | €4,214 | -€3,901 | -48.1% |
| Profit (loss) for the period | 9904 | €21,660 | €11,582 | -€10,078 | -46.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,660 | €11,582 | -€10,078 | -46.5% |
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 15 October 2026 via checked.be.