BERKANE TRADING: 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.
BERKANE TRADING
Largest movements
- Stocks and contracts +€4,064
up €4,064 (+16.0%), from €25,447 to €29,511
- Debts after one year -€25,801
down €25,801 (-13.6%), from €189,511 to €163,710
of which Financial debts: -€25,801
- Trade debts +€16,406
up €16,406 (+24.5%), from €67,080 to €83,486
- Current portion of long-term debt +€13,044
new in 2024: €13,044
- Other debts -€8,178
down €8,178 (-19.7%), from €41,430 to €33,252
- Tax, wage and social debts +€5,508
up €5,508 (+62.3%), from €8,842 to €14,350
of which Remuneration and social security: +€6,597
- Staff costs +€28,585
new in 2024: €28,585
- Gross operating margin +€20,533
up €20,533 (+67.0%), from €30,642 to €51,176
- Financial charges -€1,705
down €1,705 (-25.4%), from €6,706 to €5,002
- Depreciation +€1,265
up €1,265 (+10.3%), from €12,268 to €13,533
- Other operating charges +€525
up €525 (+18.0%), from €2,910 to €3,435
From the 2023 result to the 2024 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 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 | €328,560 | €330,159 | +€1,599 | +0.5% |
| Fixed assets | 21/28 | €285,687 | €283,678 | -€2,009 | -0.7% |
| Intangible fixed assets | 21 | €60,630 | €58,661 | -€1,969 | -3.2% |
| Tangible fixed assets | 22/27 | €225,007 | €225,018 | +€10 | 0.0% |
| Land and buildings | 22 | €197,833 | €191,349 | -€6,484 | -3.3% |
| Plant, machinery and equipment | 23 | €24,968 | €32,123 | +€7,155 | +28.7% |
| Furniture and vehicles | 24 | €2,206 | €1,546 | -€660 | -29.9% |
| Financial fixed assets | 28 | €50 | - | -€50 | |
| Current assets | 29/58 | €42,873 | €46,481 | +€3,608 | +8.4% |
| Stocks and contracts in progress | 3 | €25,447 | €29,511 | +€4,064 | +16.0% |
| Stocks | 30/36 | €25,447 | €29,511 | +€4,064 | +16.0% |
| Amounts receivable within one year | 40/41 | €2,599 | €4,785 | +€2,187 | +84.1% |
| Trade receivables | 40 | €2,523 | €2,523 | = | 0.0% |
| Other amounts receivable | 41 | €75 | €2,262 | +€2,187 | +2,913% |
| Cash at bank and in hand | 54/58 | €14,665 | €12,184 | -€2,481 | -16.9% |
| Deferred charges and accrued income | 490/1 | €162 | - | -€162 | |
| Total equity and liabilities | 10/49 | €328,560 | €330,159 | +€1,599 | +0.5% |
| Equity | 10/15 | €21,697 | €22,318 | +€621 | +2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Profit (loss) carried forward | 14 | €3,097 | €3,718 | +€621 | +20.0% |
| Amounts payable | 17/49 | €306,862 | €307,841 | +€978 | +0.3% |
| Amounts payable after more than one year | 17 | €189,511 | €163,710 | -€25,801 | -13.6% |
| Financial debts | 170/4 | €187,311 | €161,510 | -€25,801 | -13.8% |
| Other amounts payable | 178/9 | €2,200 | €2,200 | = | 0.0% |
| Amounts payable within one year | 42/48 | €117,352 | €144,131 | +€26,780 | +22.8% |
| Current portion of amounts payable after more than one year | 42 | - | €13,044 | +€13,044 | |
| Trade debts | 44 | €67,080 | €83,486 | +€16,406 | +24.5% |
| Suppliers | 440/4 | €67,080 | €83,486 | +€16,406 | +24.5% |
| Taxes, remuneration and social security | 45 | €8,842 | €14,350 | +€5,508 | +62.3% |
| Taxes | 450/3 | €6,842 | €5,752 | -€1,090 | -15.9% |
| Remuneration and social security | 454/9 | €2,000 | €8,597 | +€6,597 | +330% |
| Other amounts payable | 47/48 | €41,430 | €33,252 | -€8,178 | -19.7% |
| Remuneration, social security and pensions | 62 | - | €28,585 | +€28,585 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,268 | €13,533 | +€1,265 | +10.3% |
| Other operating charges | 640/8 | €2,910 | €3,435 | +€525 | +18.0% |
| Gross operating margin | 9900 | €30,642 | €51,176 | +€20,533 | +67.0% |
| Operating profit (loss) | 9901 | €15,464 | €5,622 | -€9,842 | -63.6% |
| Financial charges | 65/66B | €6,706 | €5,002 | -€1,705 | -25.4% |
| Recurring financial charges | 65 | €6,706 | €5,002 | -€1,705 | -25.4% |
| Profit (loss) for the period before taxes | 9903 | €8,758 | €621 | -€8,137 | -92.9% |
| Profit (loss) for the period | 9904 | €8,758 | €621 | -€8,137 | -92.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,758 | €621 | -€8,137 | -92.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.