BERENDONK: 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.
BERENDONK
Largest movements
- Tangible fixed assets -€11,618
down €11,618 (-3.5%), from €333,506 to €321,887
of which Land and buildings: -€6,630
- Profit (loss) carried forward -€7,936
down €7,936 (-73.3%), from -€10,823 to -€18,759
- Other debts -€7,329
down €7,329 (-94.3%), from €7,773 to €444
- Other operating charges +€576
up €576 (+17.9%), from €3,213 to €3,789
- Depreciation +€359
up €359 (+2.0%), from €17,719 to €18,079
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 | €351,036 | €335,771 | -€15,265 | -4.3% |
| Fixed assets | 21/28 | €333,506 | €321,887 | -€11,618 | -3.5% |
| Tangible fixed assets | 22/27 | €333,506 | €321,887 | -€11,618 | -3.5% |
| Land and buildings | 22 | €323,209 | €316,579 | -€6,630 | -2.1% |
| Plant, machinery and equipment | 23 | €5,707 | €1,454 | -€4,253 | -74.5% |
| Furniture and vehicles | 24 | €4,589 | €3,854 | -€735 | -16.0% |
| Current assets | 29/58 | €17,530 | €13,883 | -€3,647 | -20.8% |
| Amounts receivable within one year | 40/41 | €515 | €55 | -€461 | -89.4% |
| Trade receivables | 40 | €465 | - | -€465 | |
| Other amounts receivable | 41 | €50 | €55 | +€4 | +8.6% |
| Cash at bank and in hand | 54/58 | €15,899 | €12,702 | -€3,196 | -20.1% |
| Deferred charges and accrued income | 490/1 | €1,116 | €1,126 | +€10 | +0.9% |
| Total equity and liabilities | 10/49 | €351,036 | €335,771 | -€15,265 | -4.3% |
| Equity | 10/15 | €333,523 | €325,587 | -€7,936 | -2.4% |
| Contributions | 10/11 | €334,405 | €334,405 | = | 0.0% |
| Capital | 10 | €334,405 | €334,405 | = | 0.0% |
| Issued capital | 100 | €334,405 | €334,405 | = | 0.0% |
| Reserves | 13 | €9,941 | €9,941 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,941 | €9,941 | = | 0.0% |
| Legal reserve | 130 | €9,941 | €9,941 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,823 | -€18,759 | -€7,936 | -73.3% |
| Provisions and deferred taxes | 16 | €9,740 | €9,740 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €9,740 | €9,740 | = | 0.0% |
| Major repairs and maintenance | 162 | €9,740 | €9,740 | = | 0.0% |
| Amounts payable | 17/49 | €7,773 | €444 | -€7,329 | -94.3% |
| Amounts payable within one year | 42/48 | €7,773 | €444 | -€7,329 | -94.3% |
| Other amounts payable | 47/48 | €7,773 | €444 | -€7,329 | -94.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,719 | €18,079 | +€359 | +2.0% |
| Other operating charges | 640/8 | €3,213 | €3,789 | +€576 | +17.9% |
| Gross operating margin | 9900 | €13,873 | €13,851 | -€22 | -0.2% |
| Operating profit (loss) | 9901 | -€7,060 | -€8,017 | -€957 | -13.6% |
| Financial income | 75/76B | €105 | €112 | +€6 | +5.8% |
| Recurring financial income | 75 | €105 | €112 | +€6 | +5.8% |
| Financial charges | 65/66B | €52 | €30 | -€22 | -42.7% |
| Recurring financial charges | 65 | €52 | €30 | -€22 | -42.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,007 | -€7,936 | -€929 | -13.3% |
| Profit (loss) for the period | 9904 | -€7,007 | -€7,936 | -€929 | -13.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,007 | -€7,936 | -€929 | -13.3% |
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 14 October 2026 via checked.be.