BERCKY: 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.
BERCKY
Largest movements
- Current investments -€17,174
down €17,174 (-84.8%), from €20,248 to €3,074
- Tangible fixed assets +€11,728
up €11,728 (+7.4%), from €159,048 to €170,777
of which Furniture and vehicles: +€21,946
- Receivables after one year -€7,891
down €7,891 (-22.8%), from €34,641 to €26,749
- Receivables within one year -€4,293
down €4,293 (-6.7%), from €63,931 to €59,638
of which Trade receivables: -€11,269
- Cash -€3,786
down €3,786 (-49.6%), from €7,638 to €3,852
mainly Investment in fixed assets (net) (-€33,063) and Trade debts (-€23,884)
- Reserves +€24,400
up €24,400 (+22.2%), from €109,825 to €134,225
of which Distributable reserves: +€24,400
- Trade debts -€23,884
down €23,884 (-76.2%), from €31,330 to €7,446
- Debts after one year -€16,824
down €16,824 (-15.2%), from €110,809 to €93,984
- Other debts -€6,325
no longer reported in 2024 (was €6,325)
- Gross operating margin +€19,375
up €19,375 (+45.1%), from €42,959 to €62,333
- Depreciation +€15,165
up €15,165 (+245.8%), from €6,169 to €21,335
- Financial charges +€3,083
up €3,083 (+100.1%), from €3,080 to €6,163
- Taxes +€2,498
up €2,498 (+29.5%), from €8,456 to €10,954
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €287,976 | €267,243 | -€20,733 | -7.2% |
| Fixed assets | 21/28 | €159,183 | €170,912 | +€11,728 | +7.4% |
| Tangible fixed assets | 22/27 | €159,048 | €170,777 | +€11,728 | +7.4% |
| Land and buildings | 22 | €20,938 | €24,752 | +€3,814 | +18.2% |
| Plant, machinery and equipment | 23 | €462 | €231 | -€231 | -50.0% |
| Furniture and vehicles | 24 | €798 | €22,743 | +€21,946 | +2750.6% |
| Leasing and similar rights | 25 | €136,850 | €123,050 | -€13,800 | -10.1% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €128,792 | €96,331 | -€32,461 | -25.2% |
| Amounts receivable after more than one year | 29 | €34,641 | €26,749 | -€7,891 | -22.8% |
| Other amounts receivable | 291 | €34,641 | €26,749 | -€7,891 | -22.8% |
| Stocks and contracts in progress | 3 | €2,334 | €3,017 | +€683 | +29.2% |
| Stocks | 30/36 | €2,334 | €3,017 | +€683 | +29.2% |
| Amounts receivable within one year | 40/41 | €63,931 | €59,638 | -€4,293 | -6.7% |
| Trade receivables | 40 | €29,771 | €18,502 | -€11,269 | -37.9% |
| Other amounts receivable | 41 | €34,161 | €41,136 | +€6,976 | +20.4% |
| Current investments | 50/53 | €20,248 | €3,074 | -€17,174 | -84.8% |
| Cash at bank and in hand | 54/58 | €7,638 | €3,852 | -€3,786 | -49.6% |
| Total equity and liabilities | 10/49 | €287,976 | €267,243 | -€20,733 | -7.2% |
| Equity | 10/15 | €116,025 | €140,425 | +€24,400 | +21.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €109,825 | €134,225 | +€24,400 | +22.2% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €107,966 | €132,366 | +€24,400 | +22.6% |
| Amounts payable | 17/49 | €171,951 | €126,818 | -€45,133 | -26.2% |
| Amounts payable after more than one year | 17 | €110,809 | €93,984 | -€16,824 | -15.2% |
| Financial debts | 170/4 | €110,809 | €93,984 | -€16,824 | -15.2% |
| Amounts payable within one year | 42/48 | €61,142 | €32,834 | -€28,308 | -46.3% |
| Current portion of amounts payable after more than one year | 42 | €16,141 | €16,824 | +€683 | +4.2% |
| Trade debts | 44 | €31,330 | €7,446 | -€23,884 | -76.2% |
| Suppliers | 440/4 | €31,330 | €7,446 | -€23,884 | -76.2% |
| Taxes, remuneration and social security | 45 | €7,345 | €8,563 | +€1,218 | +16.6% |
| Taxes | 450/3 | €7,345 | €8,563 | +€1,218 | +16.6% |
| Other amounts payable | 47/48 | €6,325 | - | -€6,325 | |
| Non-recurring operating income | 76A | - | €22,500 | +€22,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,169 | €21,335 | +€15,165 | +245.8% |
| Other operating charges | 640/8 | €1,150 | €1,760 | +€610 | +53.1% |
| Gross operating margin | 9900 | €42,959 | €62,333 | +€19,375 | +45.1% |
| Operating profit (loss) | 9901 | €35,639 | €39,238 | +€3,599 | +10.1% |
| Financial income | 75/76B | €2,293 | €2,278 | -€15 | -0.6% |
| Recurring financial income | 75 | €2,293 | €2,278 | -€15 | -0.6% |
| Financial charges | 65/66B | €3,080 | €6,163 | +€3,083 | +100.1% |
| Recurring financial charges | 65 | €3,080 | €6,163 | +€3,083 | +100.1% |
| Profit (loss) for the period before taxes | 9903 | €34,852 | €35,353 | +€501 | +1.4% |
| Income taxes | 67/77 | €8,456 | €10,954 | +€2,498 | +29.5% |
| Profit (loss) for the period | 9904 | €26,396 | €24,400 | -€1,996 | -7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €26,396 | €24,400 | -€1,996 | -7.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.