BERKANA EXPLOITATIEMAATSCHAPPIJ: 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.
BERKANA EXPLOITATIEMAATSCHAPPIJ
Largest movements
- Tangible fixed assets +€49,950
up €49,950 (+73.9%), from €67,578 to €117,528
of which Furniture and vehicles: +€57,551
- Receivables after one year -€12,550
down €12,550 (-84.5%), from €14,850 to €2,300
- Other debts -€82,897
down €82,897 (-39.8%), from €208,351 to €125,454
- Short-term financial debts +€68,876
up €68,876 (+447%), from €15,410 to €84,286
- Trade debts +€51,703
up €51,703 (+46.9%), from €110,182 to €161,885
- Current portion of long-term debt -€20,576
no longer reported in 2025 (was €20,576)
- Tax, wage and social debts +€17,654
up €17,654 (+169%), from €10,438 to €28,093
of which Taxes: +€12,768
- Depreciation +€19,482
up €19,482 (+79.3%), from €24,557 to €44,038
- Staff costs +€10,669
up €10,669 (+13.0%), from €81,887 to €92,555
- Taxes -€8,285
down €8,285 (-97.6%), from €8,489 to €204
- Gross operating margin +€5,448
up €5,448 (+3.9%), from €140,417 to €145,865
- Financial charges -€3,278
down €3,278 (-51.7%), from €6,334 to €3,057
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 | €626,255 | €660,893 | +€34,639 | +5.5% |
| Fixed assets | 21/28 | €108,848 | €158,798 | +€49,950 | +45.9% |
| Tangible fixed assets | 22/27 | €67,578 | €117,528 | +€49,950 | +73.9% |
| Plant, machinery and equipment | 23 | €677 | €4,217 | +€3,540 | +523% |
| Furniture and vehicles | 24 | €55,760 | €113,311 | +€57,551 | +103% |
| Leasing and similar rights | 25 | €11,141 | - | -€11,141 | |
| Financial fixed assets | 28 | €41,270 | €41,270 | = | 0.0% |
| Current assets | 29/58 | €517,407 | €502,096 | -€15,311 | -3.0% |
| Amounts receivable after more than one year | 29 | €14,850 | €2,300 | -€12,550 | -84.5% |
| Other amounts receivable | 291 | €14,850 | €2,300 | -€12,550 | -84.5% |
| Amounts receivable within one year | 40/41 | €497,194 | €499,271 | +€2,077 | +0.4% |
| Trade receivables | 40 | €475,956 | €487,045 | +€11,089 | +2.3% |
| Other amounts receivable | 41 | €21,238 | €12,225 | -€9,012 | -42.4% |
| Cash at bank and in hand | 54/58 | €5,363 | €525 | -€4,838 | -90.2% |
| Total equity and liabilities | 10/49 | €626,255 | €660,893 | +€34,639 | +5.5% |
| Equity | 10/15 | €255,833 | €260,757 | +€4,924 | +1.9% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €114,281 | €114,281 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €108,084 | €108,084 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,579 | €84,503 | +€4,924 | +6.2% |
| Amounts payable | 17/49 | €370,422 | €400,136 | +€29,715 | +8.0% |
| Amounts payable within one year | 42/48 | €364,958 | €399,718 | +€34,760 | +9.5% |
| Current portion of amounts payable after more than one year | 42 | €20,576 | - | -€20,576 | |
| Financial debts | 43 | €15,410 | €84,286 | +€68,876 | +447% |
| Credit institutions | 430/8 | €15,410 | €84,286 | +€68,876 | +447% |
| Trade debts | 44 | €110,182 | €161,885 | +€51,703 | +46.9% |
| Suppliers | 440/4 | €110,182 | €161,885 | +€51,703 | +46.9% |
| Taxes, remuneration and social security | 45 | €10,438 | €28,093 | +€17,654 | +169% |
| Taxes | 450/3 | €1,461 | €14,229 | +€12,768 | +874% |
| Remuneration and social security | 454/9 | €8,977 | €13,864 | +€4,887 | +54.4% |
| Other amounts payable | 47/48 | €208,351 | €125,454 | -€82,897 | -39.8% |
| Accrued charges and deferred income | 492/3 | €5,464 | €418 | -€5,046 | -92.3% |
| Non-recurring operating income | 76A | €3,633 | - | -€3,633 | |
| Remuneration, social security and pensions | 62 | €81,887 | €92,555 | +€10,669 | +13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,557 | €44,038 | +€19,482 | +79.3% |
| Other operating charges | 640/8 | €163 | €276 | +€113 | +69.3% |
| Non-recurring operating charges | 66A | €361 | €813 | +€452 | +125% |
| Gross operating margin | 9900 | €140,417 | €145,865 | +€5,448 | +3.9% |
| Operating profit (loss) | 9901 | €33,449 | €8,182 | -€25,267 | -75.5% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €6,334 | €3,057 | -€3,278 | -51.7% |
| Recurring financial charges | 65 | €6,334 | €3,057 | -€3,278 | -51.7% |
| Profit (loss) for the period before taxes | 9903 | €27,114 | €5,128 | -€21,986 | -81.1% |
| Income taxes | 67/77 | €8,489 | €204 | -€8,285 | -97.6% |
| Profit (loss) for the period | 9904 | €18,625 | €4,924 | -€13,701 | -73.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,625 | €4,924 | -€13,701 | -73.6% |
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 30 October 2026 via checked.be.