Berk o'dak: what changed
Berk o'dak
Largest movements
- Receivables within one year -€7,332
down €7,332 (-24.5%), from €29,905 to €22,574
of which Other amounts receivable: -€7,507
- Cash -€3,429
down €3,429 (-42.7%), from €8,038 to €4,609
mainly Other debts (-€12,600) and Tax, wage and social debts (-€6,935)
- Tangible fixed assets +€893
up €893 (+52.5%), from €1,703 to €2,596
- Deferred charges and accrued income -€448
down €448 (-22.3%), from €2,006 to €1,558
- Other debts -€12,600
down €12,600 (-100%), from €12,600 to €0
- Profit (loss) carried forward +€10,445
up €10,445 (+1,992%), from €524 to €10,969
- Tax, wage and social debts -€6,935
down €6,935 (-43.4%), from €15,991 to €9,056
- Trade debts -€1,225
down €1,225 (-92.3%), from €1,327 to €102
- Gross operating margin -€8,595
down €8,595 (-31.7%), from €27,086 to €18,491
- Taxes -€1,472
down €1,472 (-26.3%), from €5,605 to €4,132
- Financial charges +€1,439
up €1,439 (+94.2%), from €1,528 to €2,966
of which Non-recurring financial charges: +€1,703
- Depreciation -€596
down €596 (-85.2%), from €700 to €104
- Financial income -€312
down €312 (-19.8%), from €1,579 to €1,266
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,652 | €31,337 | -€10,316 | -24.8% |
| Fixed assets | 21/28 | €1,703 | €2,596 | +€893 | +52.5% |
| Tangible fixed assets | 22/27 | €1,703 | €2,596 | +€893 | +52.5% |
| Furniture and vehicles | 24 | €1,703 | €2,596 | +€893 | +52.5% |
| Current assets | 29/58 | €39,949 | €28,740 | -€11,209 | -28.1% |
| Amounts receivable within one year | 40/41 | €29,905 | €22,574 | -€7,332 | -24.5% |
| Trade receivables | 40 | €0 | €175 | +€175 | |
| Other amounts receivable | 41 | €29,905 | €22,399 | -€7,507 | -25.1% |
| Cash at bank and in hand | 54/58 | €8,038 | €4,609 | -€3,429 | -42.7% |
| Deferred charges and accrued income | 490/1 | €2,006 | €1,558 | -€448 | -22.3% |
| Total equity and liabilities | 10/49 | €41,652 | €31,337 | -€10,316 | -24.8% |
| Equity | 10/15 | €11,734 | €22,179 | +€10,445 | +89.0% |
| Contributions | 10/11 | €9,350 | €9,350 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €524 | €10,969 | +€10,445 | +1,992% |
| Amounts payable | 17/49 | €29,918 | €9,158 | -€20,760 | -69.4% |
| Amounts payable within one year | 42/48 | €29,918 | €9,158 | -€20,760 | -69.4% |
| Trade debts | 44 | €1,327 | €102 | -€1,225 | -92.3% |
| Suppliers | 440/4 | €1,327 | €102 | -€1,225 | -92.3% |
| Taxes, remuneration and social security | 45 | €15,991 | €9,056 | -€6,935 | -43.4% |
| Taxes | 450/3 | €15,991 | €9,056 | -€6,935 | -43.4% |
| Other amounts payable | 47/48 | €12,600 | €0 | -€12,600 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €700 | €104 | -€596 | -85.2% |
| Other operating charges | 640/8 | €2,308 | €2,110 | -€198 | -8.6% |
| Gross operating margin | 9900 | €27,086 | €18,491 | -€8,595 | -31.7% |
| Operating profit (loss) | 9901 | €24,078 | €16,277 | -€7,801 | -32.4% |
| Financial income | 75/76B | €1,579 | €1,266 | -€312 | -19.8% |
| Recurring financial income | 75 | €1,579 | €1,266 | -€312 | -19.8% |
| Financial charges | 65/66B | €1,528 | €2,966 | +€1,439 | +94.2% |
| Recurring financial charges | 65 | €1,528 | €1,263 | -€264 | -17.3% |
| Non-recurring financial charges | 66B | - | €1,703 | +€1,703 | |
| Profit (loss) for the period before taxes | 9903 | €24,129 | €14,577 | -€9,552 | -39.6% |
| Income taxes | 67/77 | €5,605 | €4,132 | -€1,472 | -26.3% |
| Profit (loss) for the period | 9904 | €18,524 | €10,445 | -€8,080 | -43.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,524 | €10,445 | -€8,080 | -43.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.