BERCKMANS: 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.
BERCKMANS
Largest movements
- Cash +€138,856
up €138,856 (+22.8%), from €609,300 to €748,156
mainly Net result for the year (+€175,319) and Depreciation (+€15,764)
- Tangible fixed assets +€44,977
up €44,977 (+83.2%), from €54,066 to €99,043
of which Furniture and vehicles: +€50,022
- Reserves +€175,319
up €175,319 (+22.7%), from €773,801 to €949,120
- Gross operating margin +€25,231
up €25,231 (+10.3%), from €244,891 to €270,122
- Financial income -€14,570
down €14,570 (-94.2%), from €15,462 to €892
- Depreciation +€9,773
up €9,773 (+163.1%), from €5,991 to €15,764
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 | €830,444 | €1,010,823 | +€180,380 | +21.7% |
| Fixed assets | 21/28 | €54,170 | €99,147 | +€44,977 | +83.0% |
| Tangible fixed assets | 22/27 | €54,066 | €99,043 | +€44,977 | +83.2% |
| Land and buildings | 22 | €38,045 | €34,316 | -€3,729 | -9.8% |
| Furniture and vehicles | 24 | €4,115 | €54,137 | +€50,022 | +1215.6% |
| Other tangible fixed assets | 26 | €11,906 | €10,590 | -€1,316 | -11.1% |
| Financial fixed assets | 28 | €104 | €104 | = | 0.0% |
| Current assets | 29/58 | €776,274 | €911,676 | +€135,402 | +17.4% |
| Amounts receivable within one year | 40/41 | €0 | €6,556 | +€6,556 | |
| Trade receivables | 40 | €0 | €6,556 | +€6,556 | |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €609,300 | €748,156 | +€138,856 | +22.8% |
| Deferred charges and accrued income | 490/1 | €166,974 | €156,964 | -€10,010 | -6.0% |
| Total equity and liabilities | 10/49 | €830,444 | €1,010,823 | +€180,380 | +21.7% |
| Equity | 10/15 | €792,401 | €967,720 | +€175,319 | +22.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €773,801 | €949,120 | +€175,319 | +22.7% |
| Distributable reserves | 133 | €773,801 | €949,120 | +€175,319 | +22.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €38,042 | €43,103 | +€5,061 | +13.3% |
| Amounts payable within one year | 42/48 | €37,557 | €42,539 | +€4,981 | +13.3% |
| Trade debts | 44 | €13,231 | €12,448 | -€783 | -5.9% |
| Suppliers | 440/4 | €13,231 | €12,448 | -€783 | -5.9% |
| Taxes, remuneration and social security | 45 | €18,150 | €22,787 | +€4,637 | +25.5% |
| Taxes | 450/3 | €14,770 | €18,697 | +€3,927 | +26.6% |
| Remuneration and social security | 454/9 | €3,380 | €4,090 | +€710 | +21.0% |
| Other amounts payable | 47/48 | €6,177 | €7,304 | +€1,127 | +18.2% |
| Accrued charges and deferred income | 492/3 | €485 | €564 | +€79 | +16.4% |
| Non-recurring operating income | 76A | - | €1,352 | +€1,352 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,991 | €15,764 | +€9,773 | +163.1% |
| Other operating charges | 640/8 | €971 | €2,494 | +€1,523 | +156.8% |
| Gross operating margin | 9900 | €244,891 | €270,122 | +€25,231 | +10.3% |
| Operating profit (loss) | 9901 | €237,928 | €251,863 | +€13,935 | +5.9% |
| Financial income | 75/76B | €15,462 | €892 | -€14,570 | -94.2% |
| Recurring financial income | 75 | €15,462 | €892 | -€14,570 | -94.2% |
| Financial charges | 65/66B | €258 | €478 | +€219 | +84.7% |
| Recurring financial charges | 65 | €258 | €478 | +€219 | +84.7% |
| Profit (loss) for the period before taxes | 9903 | €253,132 | €252,278 | -€854 | -0.3% |
| Income taxes | 67/77 | €77,354 | €76,959 | -€395 | -0.5% |
| Profit (loss) for the period | 9904 | €175,778 | €175,319 | -€459 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €175,778 | €175,319 | -€459 | -0.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.