BERCKIMMO: 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.
BERCKIMMO
Largest movements
- Tangible fixed assets -€7,465
down €7,465 (-3.9%), from €192,382 to €184,917
of which Land and buildings: -€9,674
- Deferred charges and accrued income +€4,502
up €4,502 (+50.4%), from €8,926 to €13,428
- Receivables within one year +€4,042
up €4,042 (+451%), from €896 to €4,938
of which Trade receivables: +€3,374
- Accrued charges and deferred income +€7,164
new in 2025: €7,164
- Other debts -€6,789
down €6,789 (-7.2%), from €94,445 to €87,656
- Advances received +€5,942
new in 2025: €5,942
- Trade debts +€5,469
up €5,469 (+52.2%), from €10,481 to €15,950
- Reserves -€4,470
down €4,470 (-2.8%), from €157,898 to €153,428
of which Tax-exempt reserves: -€4,470
- Depreciation +€1,307
up €1,307 (+9.8%), from €13,395 to €14,703
- Gross operating margin +€739
up €739 (+7.6%), from €9,725 to €10,463
- Other operating charges +€158
up €158 (+4.4%), from €3,605 to €3,763
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 | €379,514 | €383,254 | +€3,740 | +1.0% |
| Formation expenses | 20 | €1,115 | €1,115 | = | 0.0% |
| Fixed assets | 21/28 | €192,382 | €184,917 | -€7,465 | -3.9% |
| Tangible fixed assets | 22/27 | €192,382 | €184,917 | -€7,465 | -3.9% |
| Land and buildings | 22 | €182,621 | €172,947 | -€9,674 | -5.3% |
| Plant, machinery and equipment | 23 | €6,608 | €10,100 | +€3,492 | +52.8% |
| Furniture and vehicles | 24 | €3,153 | €1,871 | -€1,283 | -40.7% |
| Current assets | 29/58 | €186,017 | €197,222 | +€11,205 | +6.0% |
| Amounts receivable within one year | 40/41 | €896 | €4,938 | +€4,042 | +451% |
| Trade receivables | 40 | €717 | €4,091 | +€3,374 | +471% |
| Other amounts receivable | 41 | €179 | €847 | +€668 | +373% |
| Cash at bank and in hand | 54/58 | €176,195 | €178,856 | +€2,661 | +1.5% |
| Deferred charges and accrued income | 490/1 | €8,926 | €13,428 | +€4,502 | +50.4% |
| Total equity and liabilities | 10/49 | €379,514 | €383,254 | +€3,740 | +1.0% |
| Equity | 10/15 | €230,165 | €224,857 | -€5,308 | -2.3% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €157,898 | €153,428 | -€4,470 | -2.8% |
| Non-distributable reserves | 130/1 | €34,184 | €34,184 | = | 0.0% |
| Legal reserve | 130 | €34,184 | €34,184 | = | 0.0% |
| Tax-exempt reserves | 132 | €72,525 | €68,055 | -€4,470 | -6.2% |
| Distributable reserves | 133 | €51,189 | €51,189 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,767 | €9,929 | -€838 | -7.8% |
| Provisions and deferred taxes | 16 | €44,424 | €41,686 | -€2,738 | -6.2% |
| Deferred taxes | 168 | €44,424 | €41,686 | -€2,738 | -6.2% |
| Amounts payable | 17/49 | €104,925 | €116,711 | +€11,786 | +11.2% |
| Amounts payable within one year | 42/48 | €104,925 | €109,547 | +€4,622 | +4.4% |
| Trade debts | 44 | €10,481 | €15,950 | +€5,469 | +52.2% |
| Suppliers | 440/4 | €10,481 | €15,950 | +€5,469 | +52.2% |
| Advances received on contracts in progress | 46 | - | €5,942 | +€5,942 | |
| Other amounts payable | 47/48 | €94,445 | €87,656 | -€6,789 | -7.2% |
| Accrued charges and deferred income | 492/3 | - | €7,164 | +€7,164 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,395 | €14,703 | +€1,307 | +9.8% |
| Other operating charges | 640/8 | €3,605 | €3,763 | +€158 | +4.4% |
| Gross operating margin | 9900 | €9,725 | €10,463 | +€739 | +7.6% |
| Operating profit (loss) | 9901 | -€7,275 | -€8,002 | -€727 | -10.0% |
| Financial charges | 65/66B | €45 | €44 | -€1 | -2.7% |
| Recurring financial charges | 65 | €45 | €44 | -€1 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,320 | -€8,046 | -€726 | -9.9% |
| Transfer from deferred taxes | 780 | €2,738 | €2,738 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€4,582 | -€5,308 | -€726 | -15.8% |
| Transfer from tax-exempt reserves | 789 | €4,470 | €4,470 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€112 | -€838 | -€726 | -648% |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.