BERK: 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.
BERK
Largest movements
- Stocks and contracts +€79,596
new in 2024: €79,596
- Receivables within one year +€57,134
new in 2024: €57,134
- Tangible fixed assets +€46,202
new in 2024: €46,202
of which Furniture and vehicles: +€26,204
- Cash +€19,604
new in 2024: €19,604
mainly Trade debts (+€91,497) and Other debts (+€83,379)
- Trade debts +€91,497
new in 2024: €91,497
- Other debts +€83,379
up €83,379 (+185.4%), from €44,967 to €128,346
- Profit (loss) carried forward +€15,944
up €15,944 (+21.7%), from -€73,566 to -€57,622
- Tax, wage and social debts +€12,138
new in 2024: €12,138
- Gross operating margin +€26,263
new in 2024: €26,263
- Taxes +€6,157
new in 2024: €6,157
- Other operating charges +€2,940
new in 2024: €2,940
- Depreciation +€998
new in 2024: €998
From the 2023 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | - | €203,321 | +€203,321 | |
| Fixed assets | 21/28 | - | €46,202 | +€46,202 | |
| Tangible fixed assets | 22/27 | - | €46,202 | +€46,202 | |
| Plant, machinery and equipment | 23 | - | €19,998 | +€19,998 | |
| Furniture and vehicles | 24 | - | €26,204 | +€26,204 | |
| Current assets | 29/58 | - | €157,120 | +€157,120 | |
| Stocks and contracts in progress | 3 | - | €79,596 | +€79,596 | |
| Stocks | 30/36 | - | €79,596 | +€79,596 | |
| Amounts receivable within one year | 40/41 | - | €57,134 | +€57,134 | |
| Trade receivables | 40 | - | €57,134 | +€57,134 | |
| Cash at bank and in hand | 54/58 | - | €19,604 | +€19,604 | |
| Deferred charges and accrued income | 490/1 | - | €786 | +€786 | |
| Total equity and liabilities | 10/49 | - | €203,321 | +€203,321 | |
| Equity | 10/15 | -€44,967 | -€29,023 | +€15,944 | +35.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,999 | €9,999 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €9,499 | €9,499 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,566 | -€57,622 | +€15,944 | +21.7% |
| Amounts payable | 17/49 | €44,967 | €232,344 | +€187,377 | +416.7% |
| Amounts payable within one year | 42/48 | €44,967 | €231,980 | +€187,013 | +415.9% |
| Trade debts | 44 | - | €91,497 | +€91,497 | |
| Suppliers | 440/4 | - | €91,497 | +€91,497 | |
| Taxes, remuneration and social security | 45 | - | €12,138 | +€12,138 | |
| Taxes | 450/3 | - | €12,138 | +€12,138 | |
| Other amounts payable | 47/48 | €44,967 | €128,346 | +€83,379 | +185.4% |
| Accrued charges and deferred income | 492/3 | - | €364 | +€364 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €998 | +€998 | |
| Other operating charges | 640/8 | - | €2,940 | +€2,940 | |
| Gross operating margin | 9900 | - | €26,263 | +€26,263 | |
| Operating profit (loss) | 9901 | - | €22,325 | +€22,325 | |
| Financial charges | 65/66B | - | €224 | +€224 | |
| Recurring financial charges | 65 | - | €224 | +€224 | |
| Profit (loss) for the period before taxes | 9903 | - | €22,101 | +€22,101 | |
| Income taxes | 67/77 | - | €6,157 | +€6,157 | |
| Profit (loss) for the period | 9904 | - | €15,944 | +€15,944 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €15,944 | +€15,944 |
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 2 October 2026 via checked.be.