BERKA TECH: 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.
BERKA TECH
Largest movements
- Cash +€19,030
up €19,030 (+15.8%), from €120,253 to €139,282
mainly Net result for the year (+€55,312) and Receivables within one year (+€4,703)
- Receivables within one year -€4,703
down €4,703 (-37.5%), from €12,542 to €7,838
of which Trade receivables: -€4,592
- Profit (loss) carried forward +€55,312
up €55,312 (+69.1%), from €79,996 to €135,308
- Trade debts -€22,560
down €22,560 (-99.9%), from €22,573 to €13
- Tax, wage and social debts -€19,566
down €19,566 (-61.4%), from €31,885 to €12,319
- Gross operating margin -€43,975
down €43,975 (-40.8%), from €107,752 to €63,777
- Taxes -€25,186
no longer reported in 2025 (was €25,186)
- Other operating charges +€6,016
up €6,016 (+1203.2%), from €500 to €6,516
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 | €135,454 | €148,640 | +€13,186 | +9.7% |
| Fixed assets | 21/28 | €2,659 | €1,520 | -€1,140 | -42.9% |
| Tangible fixed assets | 22/27 | €2,659 | €1,520 | -€1,140 | -42.9% |
| Furniture and vehicles | 24 | €2,659 | €1,520 | -€1,140 | -42.9% |
| Current assets | 29/58 | €132,794 | €147,120 | +€14,326 | +10.8% |
| Amounts receivable within one year | 40/41 | €12,542 | €7,838 | -€4,703 | -37.5% |
| Trade receivables | 40 | €12,106 | €7,514 | -€4,592 | -37.9% |
| Other amounts receivable | 41 | €436 | €324 | -€112 | -25.6% |
| Cash at bank and in hand | 54/58 | €120,253 | €139,282 | +€19,030 | +15.8% |
| Total equity and liabilities | 10/49 | €135,454 | €148,640 | +€13,186 | +9.7% |
| Equity | 10/15 | €80,996 | €136,308 | +€55,312 | +68.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | €1,000 | = | 0.0% |
| Issued capital | 100 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,996 | €135,308 | +€55,312 | +69.1% |
| Amounts payable | 17/49 | €54,458 | €12,332 | -€42,126 | -77.4% |
| Amounts payable within one year | 42/48 | €54,458 | €12,332 | -€42,126 | -77.4% |
| Trade debts | 44 | €22,573 | €13 | -€22,560 | -99.9% |
| Suppliers | 440/4 | €22,573 | €13 | -€22,560 | -99.9% |
| Taxes, remuneration and social security | 45 | €31,885 | €12,319 | -€19,566 | -61.4% |
| Taxes | 450/3 | €31,885 | €12,319 | -€19,566 | -61.4% |
| Remuneration, social security and pensions | 62 | €1,046 | €810 | -€236 | -22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €760 | €1,140 | +€380 | +50.0% |
| Other operating charges | 640/8 | €500 | €6,516 | +€6,016 | +1203.2% |
| Gross operating margin | 9900 | €107,752 | €63,777 | -€43,975 | -40.8% |
| Operating profit (loss) | 9901 | €105,446 | €55,312 | -€50,134 | -47.5% |
| Financial charges | 65/66B | €264 | - | -€264 | |
| Recurring financial charges | 65 | €264 | - | -€264 | |
| Profit (loss) for the period before taxes | 9903 | €105,182 | €55,312 | -€49,870 | -47.4% |
| Income taxes | 67/77 | €25,186 | - | -€25,186 | |
| Profit (loss) for the period | 9904 | €79,996 | €55,312 | -€24,684 | -30.9% |
| Profit (loss) for the period to be appropriated | 9905 | €79,996 | €55,312 | -€24,684 | -30.9% |
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 10 October 2026 via checked.be.