BERDEN E&M: 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.
BERDEN E&M
Largest movements
- Cash -€7,759
down €7,759 (-22.1%), from €35,045 to €27,285
mainly Receivables within one year (-€6,103) and Net result for the year (-€5,820)
- Receivables within one year +€6,103
new in 2025: €6,103
of which Trade receivables: +€6,050
- Tangible fixed assets -€4,239
down €4,239 (-5.1%), from €82,980 to €78,741
of which Other tangible fixed assets: -€4,800
- Profit (loss) carried forward -€5,820
new in 2025: -€5,820
- Debts after one year -€4,100
down €4,100 (-49.8%), from €8,241 to €4,141
- Trade debts +€2,222
new in 2025: €2,222
- Gross operating margin +€3,707
up €3,707, from -€2,152 to €1,555
- Financial charges +€1,361
up €1,361 (+714%), from €191 to €1,552
of which Non-recurring financial charges: +€1,401
- Other operating charges +€434
up €434 (+96.5%), from €449 to €883
- Depreciation -€24
down €24 (-0.5%), from €4,964 to €4,940
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €118,025 | €112,130 | -€5,895 | -5.0% |
| Fixed assets | 21/28 | €82,980 | €78,741 | -€4,239 | -5.1% |
| Tangible fixed assets | 22/27 | €82,980 | €78,741 | -€4,239 | -5.1% |
| Land and buildings | 22 | €49,380 | €49,380 | = | 0.0% |
| Furniture and vehicles | 24 | - | €561 | +€561 | |
| Other tangible fixed assets | 26 | €33,600 | €28,800 | -€4,800 | -14.3% |
| Current assets | 29/58 | €35,045 | €33,389 | -€1,656 | -4.7% |
| Amounts receivable within one year | 40/41 | - | €6,103 | +€6,103 | |
| Trade receivables | 40 | - | €6,050 | +€6,050 | |
| Other amounts receivable | 41 | - | €53 | +€53 | |
| Cash at bank and in hand | 54/58 | €35,045 | €27,285 | -€7,759 | -22.1% |
| Total equity and liabilities | 10/49 | €118,025 | €112,130 | -€5,895 | -5.0% |
| Equity | 10/15 | €105,698 | €99,878 | -€5,820 | -5.5% |
| Contributions | 10/11 | €62,395 | €62,395 | = | 0.0% |
| Reserves | 13 | €43,304 | €43,304 | = | 0.0% |
| Distributable reserves | 133 | €43,304 | €43,304 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€5,820 | -€5,820 | |
| Amounts payable | 17/49 | €12,327 | €12,252 | -€75 | -0.6% |
| Amounts payable after more than one year | 17 | €8,241 | €4,141 | -€4,100 | -49.8% |
| Financial debts | 170/4 | €8,241 | €4,141 | -€4,100 | -49.8% |
| Amounts payable within one year | 42/48 | €4,086 | €8,111 | +€4,025 | +98.5% |
| Current portion of amounts payable after more than one year | 42 | €4,059 | €4,100 | +€41 | +1.0% |
| Trade debts | 44 | - | €2,222 | +€2,222 | |
| Suppliers | 440/4 | - | €2,222 | +€2,222 | |
| Taxes, remuneration and social security | 45 | - | €756 | +€756 | |
| Taxes | 450/3 | - | €756 | +€756 | |
| Other amounts payable | 47/48 | €26 | €1,033 | +€1,007 | +3,811% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,964 | €4,940 | -€24 | -0.5% |
| Other operating charges | 640/8 | €449 | €883 | +€434 | +96.5% |
| Gross operating margin | 9900 | -€2,152 | €1,555 | +€3,707 | |
| Operating profit (loss) | 9901 | -€7,565 | -€4,268 | +€3,297 | +43.6% |
| Financial charges | 65/66B | €191 | €1,552 | +€1,361 | +714% |
| Recurring financial charges | 65 | €191 | €151 | -€39 | -20.6% |
| Non-recurring financial charges | 66B | - | €1,401 | +€1,401 | |
| Profit (loss) for the period before taxes | 9903 | -€7,756 | -€5,820 | +€1,936 | +25.0% |
| Profit (loss) for the period | 9904 | -€7,756 | -€5,820 | +€1,936 | +25.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,756 | -€5,820 | +€1,936 | +25.0% |
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 16 October 2026 via checked.be.