BERCKENBOSCH: 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.
BERCKENBOSCH
Largest movements
- Tangible fixed assets -€391,575
down €391,575 (-14.2%), from €2.7m to €2.4m
of which Leasing and similar rights: -€383,873
- Receivables within one year +€326,568
up €326,568 (+7.1%), from €4.6m to €4.9m
- Debts after one year -€460,414
down €460,414 (-14.9%), from €3.1m to €2.6m
- Profit (loss) carried forward +€389,703
up €389,703 (+22.7%), from €1.7m to €2.1m
- Accrued charges and deferred income -€168,254
down €168,254 (-14.4%), from €1.2m to €1.0m
- Tax, wage and social debts +€145,741
up €145,741 (+110%), from €131,999 to €277,740
- Financial income -€39,692
down €39,692 (-27.5%), from €144,555 to €104,863
- Gross operating margin +€25,656
up €25,656 (+2.7%), from €957,315 to €982,971
- Turnover +€25,416
up €25,416 (+3.1%), from €828,042 to €853,458
- Financial charges -€20,859
down €20,859 (-11.6%), from €180,348 to €159,489
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
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 | €7,327,926 | €7,262,919 | -€65,007 | -0.9% |
| Fixed assets | 21/28 | €2,748,734 | €2,357,159 | -€391,575 | -14.2% |
| Tangible fixed assets | 22/27 | €2,748,734 | €2,357,159 | -€391,575 | -14.2% |
| Land and buildings | 22 | €60,593 | €53,922 | -€6,671 | -11.0% |
| Plant, machinery and equipment | 23 | €1,031 | - | -€1,031 | |
| Leasing and similar rights | 25 | €2,687,110 | €2,303,237 | -€383,873 | -14.3% |
| Current assets | 29/58 | €4,579,192 | €4,905,760 | +€326,568 | +7.1% |
| Amounts receivable within one year | 40/41 | €4,579,192 | €4,905,760 | +€326,568 | +7.1% |
| Other amounts receivable | 41 | €4,579,192 | €4,905,760 | +€326,568 | +7.1% |
| Total equity and liabilities | 10/49 | €7,327,926 | €7,262,919 | -€65,007 | -0.9% |
| Equity | 10/15 | €2,505,973 | €2,895,676 | +€389,703 | +15.6% |
| Contributions | 10/11 | €396,630 | €396,630 | = | 0.0% |
| Capital | 10 | €396,630 | €396,630 | = | 0.0% |
| Issued capital | 100 | €396,630 | €396,630 | = | 0.0% |
| Reserves | 13 | €393,280 | €393,280 | = | 0.0% |
| Non-distributable reserves | 130/1 | €39,663 | €39,663 | = | 0.0% |
| Legal reserve | 130 | €39,663 | €39,663 | = | 0.0% |
| Distributable reserves | 133 | €353,617 | €353,617 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,716,063 | €2,105,766 | +€389,703 | +22.7% |
| Amounts payable | 17/49 | €4,821,954 | €4,367,243 | -€454,710 | -9.4% |
| Amounts payable after more than one year | 17 | €3,079,813 | €2,619,399 | -€460,414 | -14.9% |
| Financial debts | 170/4 | €3,079,813 | €2,619,399 | -€460,414 | -14.9% |
| Amounts payable within one year | 42/48 | €571,048 | €745,006 | +€173,958 | +30.5% |
| Current portion of amounts payable after more than one year | 42 | €438,589 | €460,414 | +€21,825 | +5.0% |
| Trade debts | 44 | €459 | €6,851 | +€6,392 | +1,392% |
| Suppliers | 440/4 | €459 | €6,851 | +€6,392 | +1,392% |
| Taxes, remuneration and social security | 45 | €131,999 | €277,740 | +€145,741 | +110% |
| Taxes | 450/3 | €131,999 | €277,740 | +€145,741 | +110% |
| Accrued charges and deferred income | 492/3 | €1,171,092 | €1,002,839 | -€168,254 | -14.4% |
| Turnover | 70 | €828,042 | €853,458 | +€25,416 | +3.1% |
| Non-recurring operating income | 76A | €168,254 | €168,254 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €38,981 | €38,741 | -€240 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €392,238 | €391,575 | -€663 | -0.2% |
| Other operating charges | 640/8 | €1,287 | €1,327 | +€39 | +3.1% |
| Gross operating margin | 9900 | €957,315 | €982,971 | +€25,656 | +2.7% |
| Operating profit (loss) | 9901 | €563,789 | €590,070 | +€26,280 | +4.7% |
| Financial income | 75/76B | €144,555 | €104,863 | -€39,692 | -27.5% |
| Recurring financial income | 75 | €144,555 | €104,863 | -€39,692 | -27.5% |
| Financial charges | 65/66B | €180,348 | €159,489 | -€20,859 | -11.6% |
| Recurring financial charges | 65 | €180,348 | €159,489 | -€20,859 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €527,997 | €535,444 | +€7,447 | +1.4% |
| Income taxes | 67/77 | €140,208 | €145,741 | +€5,533 | +3.9% |
| Profit (loss) for the period | 9904 | €387,789 | €389,703 | +€1,914 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €387,789 | €389,703 | +€1,914 | +0.5% |
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 22 October 2026 via checked.be.