BERCKMANS: 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.
What changed
BERCKMANS
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€25,855
2024 · €12,979+€12,876
Equity
€861,091
2024 · €835,235+€25,855
Cash
€39,073
2024 · €30,757+€8,316
Balance sheet total
€1.6m
2024 · €1.7m-€32,511
Largest movements
Assets
- Tangible fixed assets -€69,902
down €69,902 (-15.8%), from €442,559 to €372,657
of which Land and buildings: -€64,301
Equity and liabilities
- Debts after one year -€50,665
down €50,665 (-31.0%), from €163,352 to €112,686
- Short-term financial debts +€48,977
up €48,977 (+15.0%), from €325,746 to €374,723
of which Credit institutions: +€50,000
- Other debts -€39,577
down €39,577 (-21.8%), from €181,176 to €141,598
- Profit (loss) carried forward +€25,855
up €25,855 (+7.7%), from €337,370 to €363,226
Income statement
- Staff costs -€10,018
down €10,018 (-3.1%), from €322,146 to €312,128
- Financial charges +€4,871
up €4,871 (+19.9%), from €24,475 to €29,346
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.
Result 2024
€12,979
Gross operating margin
+€4,245
Staff costs
+€10,018
Depreciation
+€2,530
Other operating charges
+€348
Financial income
+€608
Financial charges
-€4,871
Taxes
-€2
Result 2025
€25,855
raises the resultlowers the result
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.
From operations
+€25,340
Investment
-€9,534
Financing
-€7,490
Cash 2024
€30,757
From operations (derived)
+€25,340
Net result for the year
+€25,855
Depreciation
+€79,436
Stocks and contracts
-€13,721
Receivables within one year
-€14,428
Deferred charges and accrued income
-€926
Trade debts
-€5,860
Tax, wage and social debts
-€5,440
Other debts
-€39,577
Investment (derived)
-€9,534
Investment in fixed assets (net)
-€9,534
Financing
-€7,490
Debts after one year
-€50,665
Current portion of long-term debt
-€5,802
Short-term financial debts
+€48,977
Cash 2025
€39,073
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,672,592 | €1,640,080 | -€32,511 | -1.9% |
| Formation expenses | 20 | €20,794 | €20,794 | = | 0.0% |
| Fixed assets | 21/28 | €443,640 | €373,739 | -€69,902 | -15.8% |
| Tangible fixed assets | 22/27 | €442,559 | €372,657 | -€69,902 | -15.8% |
| Land and buildings | 22 | €400,055 | €335,753 | -€64,301 | -16.1% |
| Plant, machinery and equipment | 23 | €28,060 | €30,816 | +€2,757 | +9.8% |
| Furniture and vehicles | 24 | €12,966 | €5,129 | -€7,837 | -60.4% |
| Other tangible fixed assets | 26 | €1,479 | €959 | -€520 | -35.2% |
| Financial fixed assets | 28 | €1,081 | €1,081 | = | 0.0% |
| Current assets | 29/58 | €1,208,157 | €1,245,548 | +€37,390 | +3.1% |
| Stocks and contracts in progress | 3 | €216,872 | €230,593 | +€13,721 | +6.3% |
| Stocks | 30/36 | €216,872 | €230,593 | +€13,721 | +6.3% |
| Amounts receivable within one year | 40/41 | €956,534 | €970,962 | +€14,428 | +1.5% |
| Trade receivables | 40 | €59,100 | €74,305 | +€15,204 | +25.7% |
| Other amounts receivable | 41 | €897,434 | €896,658 | -€777 | -0.1% |
| Cash at bank and in hand | 54/58 | €30,757 | €39,073 | +€8,316 | +27.0% |
| Deferred charges and accrued income | 490/1 | €3,994 | €4,920 | +€926 | +23.2% |
| Total equity and liabilities | 10/49 | €1,672,592 | €1,640,080 | -€32,511 | -1.9% |
| Equity | 10/15 | €835,235 | €861,091 | +€25,855 | +3.1% |
| Contributions | 10/11 | €102,000 | €102,000 | = | 0.0% |
| Capital | 10 | €102,000 | €102,000 | = | 0.0% |
| Issued capital | 100 | €102,000 | €102,000 | = | 0.0% |
| Revaluation surpluses | 12 | €380,000 | €380,000 | = | 0.0% |
| Reserves | 13 | €15,865 | €15,865 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,200 | €10,200 | = | 0.0% |
| Legal reserve | 130 | €10,200 | €10,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,665 | €5,665 | = | 0.0% |
| Profit (loss) carried forward | 14 | €337,370 | €363,226 | +€25,855 | +7.7% |
| Amounts payable | 17/49 | €837,356 | €778,989 | -€58,367 | -7.0% |
| Amounts payable after more than one year | 17 | €163,352 | €112,686 | -€50,665 | -31.0% |
| Financial debts | 170/4 | €163,352 | €112,686 | -€50,665 | -31.0% |
| Amounts payable within one year | 42/48 | €674,004 | €666,303 | -€7,701 | -1.1% |
| Current portion of amounts payable after more than one year | 42 | €56,467 | €50,665 | -€5,802 | -10.3% |
| Financial debts | 43 | €325,746 | €374,723 | +€48,977 | +15.0% |
| Credit institutions | 430/8 | €300,000 | €350,000 | +€50,000 | +16.7% |
| Other loans | 439 | €25,746 | €24,723 | -€1,023 | -4.0% |
| Trade debts | 44 | €38,794 | €32,934 | -€5,860 | -15.1% |
| Suppliers | 440/4 | €38,794 | €32,934 | -€5,860 | -15.1% |
| Taxes, remuneration and social security | 45 | €71,822 | €66,382 | -€5,440 | -7.6% |
| Taxes | 450/3 | €31,654 | €27,761 | -€3,893 | -12.3% |
| Remuneration and social security | 454/9 | €40,168 | €38,622 | -€1,547 | -3.9% |
| Other amounts payable | 47/48 | €181,176 | €141,598 | -€39,577 | -21.8% |
| Remuneration, social security and pensions | 62 | €322,146 | €312,128 | -€10,018 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,966 | €79,436 | -€2,530 | -3.1% |
| Other operating charges | 640/8 | €24,777 | €24,429 | -€348 | -1.4% |
| Gross operating margin | 9900 | €458,256 | €462,500 | +€4,245 | +0.9% |
| Operating profit (loss) | 9901 | €29,366 | €46,507 | +€17,141 | +58.4% |
| Financial income | 75/76B | €8,262 | €8,870 | +€608 | +7.4% |
| Recurring financial income | 75 | €8,262 | €8,870 | +€608 | +7.4% |
| Financial charges | 65/66B | €24,475 | €29,346 | +€4,871 | +19.9% |
| Recurring financial charges | 65 | €24,475 | €29,346 | +€4,871 | +19.9% |
| Profit (loss) for the period before taxes | 9903 | €13,153 | €26,031 | +€12,878 | +97.9% |
| Income taxes | 67/77 | €174 | €176 | +€2 | +1.0% |
| Profit (loss) for the period | 9904 | €12,979 | €25,855 | +€12,876 | +99.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,979 | €25,855 | +€12,876 | +99.2% |
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 13 October 2026 via checked.be.