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
- Receivables within one year +€21,347
up €21,347 (+34.4%), from €62,058 to €83,405
of which Trade receivables: +€15,438
- Tangible fixed assets -€6,649
down €6,649 (-14.2%), from €46,891 to €40,242
of which Furniture and vehicles: -€4,192
- Other debts +€15,881
up €15,881 (+18.4%), from €86,281 to €102,162
- Debts after one year -€4,518
down €4,518 (-86.8%), from €5,206 to €688
- Tax, wage and social debts +€4,123
up €4,123 (+78.4%), from €5,255 to €9,378
- Depreciation -€4,080
down €4,080 (-32.6%), from €12,498 to €8,417
- Gross operating margin -€3,869
down €3,869 (-28.9%), from €13,406 to €9,536
- Purchases and services +€3,534
up €3,534 (+12.5%), from €28,324 to €31,858
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 | €108,958 | €123,648 | +€14,690 | +13.5% |
| Fixed assets | 21/28 | €46,891 | €40,242 | -€6,649 | -14.2% |
| Tangible fixed assets | 22/27 | €46,891 | €40,242 | -€6,649 | -14.2% |
| Land and buildings | 22 | €19,853 | €17,984 | -€1,869 | -9.4% |
| Plant, machinery and equipment | 23 | €22,847 | €22,259 | -€588 | -2.6% |
| Furniture and vehicles | 24 | €4,192 | €0 | -€4,192 | -100.0% |
| Current assets | 29/58 | €62,067 | €83,405 | +€21,338 | +34.4% |
| Amounts receivable within one year | 40/41 | €62,058 | €83,405 | +€21,347 | +34.4% |
| Trade receivables | 40 | €20,204 | €35,642 | +€15,438 | +76.4% |
| Other amounts receivable | 41 | €41,855 | €47,763 | +€5,908 | +14.1% |
| Cash at bank and in hand | 54/58 | €8 | - | -€8 | |
| Total equity and liabilities | 10/49 | €108,958 | €123,648 | +€14,690 | +13.5% |
| Equity | 10/15 | €11,386 | €11,387 | +€1 | 0.0% |
| Contributions | 10/11 | €38,600 | €38,600 | = | 0.0% |
| Capital | 10 | €38,600 | €38,600 | = | 0.0% |
| Issued capital | 100 | €38,600 | €38,600 | = | 0.0% |
| Reserves | 13 | €239 | €239 | = | 0.0% |
| Non-distributable reserves | 130/1 | €239 | €239 | = | 0.0% |
| Legal reserve | 130 | €239 | €239 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,453 | -€27,452 | +€1 | 0.0% |
| Amounts payable | 17/49 | €97,572 | €112,260 | +€14,689 | +15.1% |
| Amounts payable after more than one year | 17 | €5,206 | €688 | -€4,518 | -86.8% |
| Financial debts | 170/4 | €5,206 | €688 | -€4,518 | -86.8% |
| Amounts payable within one year | 42/48 | €92,366 | €111,572 | +€19,206 | +20.8% |
| Trade debts | 44 | €830 | €32 | -€798 | -96.1% |
| Suppliers | 440/4 | €830 | €32 | -€798 | -96.1% |
| Taxes, remuneration and social security | 45 | €5,255 | €9,378 | +€4,123 | +78.4% |
| Taxes | 450/3 | €5,255 | €9,378 | +€4,123 | +78.4% |
| Other amounts payable | 47/48 | €86,281 | €102,162 | +€15,881 | +18.4% |
| Turnover | 70 | €41,730 | €41,395 | -€335 | -0.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €28,324 | €31,858 | +€3,534 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,498 | €8,417 | -€4,080 | -32.6% |
| Other operating charges | 640/8 | €215 | €296 | +€81 | +37.8% |
| Gross operating margin | 9900 | €13,406 | €9,536 | -€3,869 | -28.9% |
| Operating profit (loss) | 9901 | €693 | €823 | +€130 | +18.7% |
| Financial charges | 65/66B | €691 | €822 | +€131 | +19.0% |
| Recurring financial charges | 65 | €691 | €822 | +€131 | +19.0% |
| Profit (loss) for the period before taxes | 9903 | €2 | €1 | -€1 | -60.7% |
| Profit (loss) for the period | 9904 | €2 | €1 | -€1 | -60.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2 | €1 | -€1 | -60.7% |
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 2 October 2026 via checked.be.