BerekenD: 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.
BerekenD
Largest movements
- Receivables within one year +€83,227
up €83,227 (+37.3%), from €223,361 to €306,588
of which Other amounts receivable: +€49,896
- Stocks and contracts +€15,776
up €15,776 (+73.8%), from €21,385 to €37,161
- Cash -€15,454
down €15,454 (-81.3%), from €19,018 to €3,564
mainly Contributions, distributions and other (-€135,517) and Receivables within one year (-€83,227)
- Tangible fixed assets +€9,219
up €9,219 (+113.3%), from €8,134 to €17,353
of which Furniture and vehicles: +€17,353
- Deferred charges and accrued income +€4,193
up €4,193 (+72.0%), from €5,825 to €10,018
- Other debts +€121,760
up €121,760 (+2106.9%), from €5,779 to €127,539
- Reserves -€79,110
down €79,110 (-38.9%), from €203,556 to €124,447
of which Distributable reserves: -€79,110
- Tax, wage and social debts +€29,594
up €29,594 (+112.8%), from €26,240 to €55,834
of which Taxes: +€28,040
- Short-term financial debts +€21,228
up €21,228 (+381.0%), from €5,572 to €26,799
- Gross operating margin +€46,829
up €46,829 (+62.7%), from €74,696 to €121,525
- Taxes +€12,789
up €12,789 (+117.3%), from €10,900 to €23,689
- Depreciation -€7,887
down €7,887 (-98.2%), from €8,030 to €144
- Financial income +€2,875
up €2,875 (+44.7%), from €6,436 to €9,310
- Staff costs +€2,784
up €2,784 (+7.5%), from €37,369 to €40,153
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 | €277,723 | €374,684 | +€96,961 | +34.9% |
| Fixed assets | 21/28 | €8,134 | €17,353 | +€9,219 | +113.3% |
| Tangible fixed assets | 22/27 | €8,134 | €17,353 | +€9,219 | +113.3% |
| Land and buildings | 22 | €8,134 | - | -€8,134 | |
| Furniture and vehicles | 24 | - | €17,353 | +€17,353 | |
| Current assets | 29/58 | €269,589 | €357,331 | +€87,742 | +32.5% |
| Stocks and contracts in progress | 3 | €21,385 | €37,161 | +€15,776 | +73.8% |
| Contracts in progress | 37 | €21,385 | €37,161 | +€15,776 | +73.8% |
| Amounts receivable within one year | 40/41 | €223,361 | €306,588 | +€83,227 | +37.3% |
| Trade receivables | 40 | €85,469 | €118,800 | +€33,331 | +39.0% |
| Other amounts receivable | 41 | €137,892 | €187,789 | +€49,896 | +36.2% |
| Cash at bank and in hand | 54/58 | €19,018 | €3,564 | -€15,454 | -81.3% |
| Deferred charges and accrued income | 490/1 | €5,825 | €10,018 | +€4,193 | +72.0% |
| Total equity and liabilities | 10/49 | €277,723 | €374,684 | +€96,961 | +34.9% |
| Equity | 10/15 | €223,556 | €144,447 | -€79,110 | -35.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €203,556 | €124,447 | -€79,110 | -38.9% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €201,556 | €122,447 | -€79,110 | -39.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | 0.0% |
| Amounts payable | 17/49 | €54,167 | €230,238 | +€176,071 | +325.1% |
| Amounts payable within one year | 42/48 | €54,167 | €230,238 | +€176,071 | +325.1% |
| Financial debts | 43 | €5,572 | €26,799 | +€21,228 | +381.0% |
| Credit institutions | 430/8 | €5,572 | €26,799 | +€21,228 | +381.0% |
| Trade debts | 44 | €16,577 | €20,065 | +€3,488 | +21.0% |
| Suppliers | 440/4 | €16,577 | €20,065 | +€3,488 | +21.0% |
| Taxes, remuneration and social security | 45 | €26,240 | €55,834 | +€29,594 | +112.8% |
| Taxes | 450/3 | €25,558 | €53,599 | +€28,040 | +109.7% |
| Remuneration and social security | 454/9 | €681 | €2,235 | +€1,554 | +228.2% |
| Other amounts payable | 47/48 | €5,779 | €127,539 | +€121,760 | +2106.9% |
| Non-recurring operating income | 76A | €7,884 | €33,066 | +€25,181 | +319.4% |
| Remuneration, social security and pensions | 62 | €37,369 | €40,153 | +€2,784 | +7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,030 | €144 | -€7,887 | -98.2% |
| Other operating charges | 640/8 | €242 | €62 | -€180 | -74.4% |
| Non-recurring operating charges | 66A | - | €6,392 | +€6,392 | |
| Gross operating margin | 9900 | €74,696 | €121,525 | +€46,829 | +62.7% |
| Operating profit (loss) | 9901 | €29,055 | €74,775 | +€45,720 | +157.4% |
| Financial income | 75/76B | €6,436 | €9,310 | +€2,875 | +44.7% |
| Recurring financial income | 75 | €6,436 | €9,310 | +€2,875 | +44.7% |
| Financial charges | 65/66B | €2,748 | €3,989 | +€1,241 | +45.2% |
| Recurring financial charges | 65 | €2,748 | €3,989 | +€1,241 | +45.2% |
| Profit (loss) for the period before taxes | 9903 | €32,743 | €80,096 | +€47,353 | +144.6% |
| Income taxes | 67/77 | €10,900 | €23,689 | +€12,789 | +117.3% |
| Profit (loss) for the period | 9904 | €21,843 | €56,408 | +€34,565 | +158.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,843 | €56,408 | +€34,565 | +158.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.