BERCK: what changed
Two fiscal 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.
BERCK
Largest movements
- Receivables within one year +€25,440
up €25,440 (+4.0%), from €633,369 to €658,809
of which Trade receivables: +€15,226
- Other debts +€39,659
up €39,659 (+5.8%), from €684,221 to €723,880
- Gross operating margin -€417,600
down €417,600 (-91.6%), from €456,096 to €38,496
- Financial charges -€236,390
down €236,390 (-99.7%), from €236,993 to €603
- Taxes +€5,940
up €5,940 (+44.8%), from €13,260 to €19,200
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,049,119 | €2,075,101 | +€25,983 | +1.3% |
| Fixed assets | 21/28 | €1,415,587 | €1,415,587 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,415,587 | €1,415,587 | = | 0.0% |
| Land and buildings | 22 | €1,415,587 | €1,415,587 | = | 0.0% |
| Current assets | 29/58 | €633,531 | €659,514 | +€25,983 | +4.1% |
| Amounts receivable within one year | 40/41 | €633,369 | €658,809 | +€25,440 | +4.0% |
| Trade receivables | 40 | €129,912 | €145,138 | +€15,226 | +11.7% |
| Other amounts receivable | 41 | €503,457 | €513,671 | +€10,214 | +2.0% |
| Deferred charges and accrued income | 490/1 | €162 | €705 | +€543 | +334.7% |
| Total equity and liabilities | 10/49 | €2,049,119 | €2,075,101 | +€25,983 | +1.3% |
| Equity | 10/15 | €1,327,320 | €1,330,500 | +€3,179 | +0.2% |
| Contributions | 10/11 | €653,199 | €653,199 | = | 0.0% |
| Capital | 10 | €651,960 | €651,960 | = | 0.0% |
| Issued capital | 100 | €651,960 | €651,960 | = | 0.0% |
| Outside capital | 11 | €1,239 | €1,239 | = | 0.0% |
| Share premium | 1100/10 | €1,239 | €1,239 | = | 0.0% |
| Revaluation surpluses | 12 | €1,155,653 | €1,155,653 | = | 0.0% |
| Reserves | 13 | €4,125 | €4,125 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,125 | €4,125 | = | 0.0% |
| Legal reserve | 130 | €4,125 | €4,125 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€485,657 | -€482,478 | +€3,179 | +0.7% |
| Amounts payable | 17/49 | €721,798 | €744,602 | +€22,803 | +3.2% |
| Amounts payable after more than one year | 17 | €14,874 | €14,874 | = | 0.0% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €14,874 | €14,874 | = | 0.0% |
| Amounts payable within one year | 42/48 | €706,925 | €729,728 | +€22,803 | +3.2% |
| Trade debts | 44 | €20,639 | €5,848 | -€14,791 | -71.7% |
| Suppliers | 440/4 | €20,639 | €5,848 | -€14,791 | -71.7% |
| Taxes, remuneration and social security | 45 | €2,064 | €0 | -€2,064 | -100.0% |
| Taxes | 450/3 | €2,064 | €0 | -€2,064 | -100.0% |
| Other amounts payable | 47/48 | €684,221 | €723,880 | +€39,659 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €28,610 | €25,499 | -€3,111 | -10.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €456,096 | €38,496 | -€417,600 | -91.6% |
| Operating profit (loss) | 9901 | €427,486 | €12,997 | -€414,489 | -97.0% |
| Financial income | 75/76B | €9,789 | €9,985 | +€196 | +2.0% |
| Recurring financial income | 75 | €9,789 | €9,985 | +€196 | +2.0% |
| Financial charges | 65/66B | €236,993 | €603 | -€236,390 | -99.7% |
| Recurring financial charges | 65 | €236,993 | €603 | -€236,390 | -99.7% |
| Profit (loss) for the period before taxes | 9903 | €200,282 | €22,379 | -€177,903 | -88.8% |
| Income taxes | 67/77 | €13,260 | €19,200 | +€5,940 | +44.8% |
| Profit (loss) for the period | 9904 | €187,022 | €3,179 | -€183,843 | -98.3% |
| Profit (loss) for the period to be appropriated | 9905 | €187,022 | €3,179 | -€183,843 | -98.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.