Berckman Solutions: 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.
Berckman Solutions
Largest movements
- Tangible fixed assets +€256,418
up €256,418 (+2112.3%), from €12,140 to €268,557
of which Land and buildings: +€247,094
- Cash -€94,903
down €94,903 (-98.7%), from €96,120 to €1,217
mainly Investment in fixed assets (net) (-€268,106) and Other debts (-€72,855)
- Receivables within one year +€24,305
up €24,305 (+121.5%), from €20,000 to €44,305
of which Trade receivables: +€26,305
- Debts after one year +€250,010
new in 2025: €250,010
- Other debts -€72,855
down €72,855 (-33.0%), from €220,801 to €147,946
- Current portion of long-term debt +€25,477
new in 2025: €25,477
- Tax, wage and social debts -€21,831
down €21,831 (-56.7%), from €38,499 to €16,668
- Gross operating margin -€42,484
down €42,484 (-42.3%), from €100,547 to €58,062
- Other operating charges +€32,967
up €32,967 (+1966.7%), from €1,676 to €34,643
- Taxes -€29,734
down €29,734 (-96.8%), from €30,727 to €993
- Depreciation +€10,277
up €10,277 (+728.4%), from €1,411 to €11,688
- Financial charges +€9,880
up €9,880 (+12915.0%), from €77 to €9,956
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
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 | €377,819 | €563,639 | +€185,820 | +49.2% |
| Fixed assets | 21/28 | €261,700 | €518,118 | +€256,418 | +98.0% |
| Tangible fixed assets | 22/27 | €12,140 | €268,557 | +€256,418 | +2112.3% |
| Land and buildings | 22 | - | €247,094 | +€247,094 | |
| Plant, machinery and equipment | 23 | €1,440 | €2,754 | +€1,314 | +91.2% |
| Furniture and vehicles | 24 | €10,700 | €18,710 | +€8,010 | +74.9% |
| Financial fixed assets | 28 | €249,560 | €249,560 | = | 0.0% |
| Current assets | 29/58 | €116,120 | €45,522 | -€70,598 | -60.8% |
| Amounts receivable within one year | 40/41 | €20,000 | €44,305 | +€24,305 | +121.5% |
| Trade receivables | 40 | €18,000 | €44,305 | +€26,305 | +146.1% |
| Other amounts receivable | 41 | €2,000 | €0 | -€2,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €96,120 | €1,217 | -€94,903 | -98.7% |
| Total equity and liabilities | 10/49 | €377,819 | €563,639 | +€185,820 | +49.2% |
| Equity | 10/15 | €112,951 | €113,747 | +€796 | +0.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €111,951 | €112,747 | +€796 | +0.7% |
| Distributable reserves | 133 | €111,951 | €112,747 | +€796 | +0.7% |
| Amounts payable | 17/49 | €264,868 | €449,892 | +€185,024 | +69.9% |
| Amounts payable after more than one year | 17 | - | €250,010 | +€250,010 | |
| Financial debts | 170/4 | - | €250,010 | +€250,010 | |
| Amounts payable within one year | 42/48 | €264,868 | €199,882 | -€64,986 | -24.5% |
| Current portion of amounts payable after more than one year | 42 | - | €25,477 | +€25,477 | |
| Trade debts | 44 | €5,568 | €9,791 | +€4,223 | +75.8% |
| Suppliers | 440/4 | €5,568 | €9,791 | +€4,223 | +75.8% |
| Taxes, remuneration and social security | 45 | €38,499 | €16,668 | -€21,831 | -56.7% |
| Taxes | 450/3 | €38,499 | €16,668 | -€21,831 | -56.7% |
| Other amounts payable | 47/48 | €220,801 | €147,946 | -€72,855 | -33.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,411 | €11,688 | +€10,277 | +728.4% |
| Other operating charges | 640/8 | €1,676 | €34,643 | +€32,967 | +1966.7% |
| Gross operating margin | 9900 | €100,547 | €58,062 | -€42,484 | -42.3% |
| Operating profit (loss) | 9901 | €97,460 | €11,731 | -€85,729 | -88.0% |
| Financial income | 75/76B | €0 | €15 | +€15 | |
| Recurring financial income | 75 | €0 | €15 | +€15 | |
| Financial charges | 65/66B | €77 | €9,956 | +€9,880 | +12915.0% |
| Recurring financial charges | 65 | €77 | €9,956 | +€9,880 | +12915.0% |
| Profit (loss) for the period before taxes | 9903 | €97,383 | €1,789 | -€95,594 | -98.2% |
| Income taxes | 67/77 | €30,727 | €993 | -€29,734 | -96.8% |
| Profit (loss) for the period | 9904 | €66,657 | €796 | -€65,861 | -98.8% |
| Profit (loss) for the period to be appropriated | 9905 | €66,657 | €796 | -€65,861 | -98.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.