BERKANT: 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.
BERKANT
Largest movements
- Cash -€55,890
down €55,890 (-88.8%), from €62,974 to €7,084
mainly Trade debts (-€110,011) and Net result for the year (-€59,031)
- Tangible fixed assets -€43,706
down €43,706 (-20.9%), from €209,230 to €165,524
of which Plant, machinery and equipment: -€49,356
- Other debts +€125,050
new in 2025: €125,050
- Trade debts -€110,011
down €110,011 (-26.0%), from €422,790 to €312,779
- Profit (loss) carried forward -€59,031
down €59,031, from €28,908 to -€30,123
- Current portion of long-term debt -€33,015
down €33,015 (-65.5%), from €50,426 to €17,412
- Debts after one year -€17,412
no longer reported in 2025 (was €17,412)
- Turnover -€281,315
down €281,315 (-42.0%), from €670,522 to €389,207
- Purchases and services -€200,285
down €200,285 (-36.4%), from €550,597 to €350,312
- Gross operating margin -€82,413
down €82,413 (-67.9%), from €121,309 to €38,896
- Financial income -€24,403
no longer reported in 2025 (was €24,403)
- Staff costs -€14,020
down €14,020 (-35.8%), from €39,129 to €25,108
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 | €644,418 | €549,148 | -€95,271 | -14.8% |
| Fixed assets | 21/28 | €209,230 | €165,524 | -€43,706 | -20.9% |
| Tangible fixed assets | 22/27 | €209,230 | €165,524 | -€43,706 | -20.9% |
| Plant, machinery and equipment | 23 | €169,320 | €119,964 | -€49,356 | -29.1% |
| Furniture and vehicles | 24 | €28,020 | €39,751 | +€11,731 | +41.9% |
| Leasing and similar rights | 25 | €11,889 | €5,809 | -€6,080 | -51.1% |
| Current assets | 29/58 | €435,189 | €383,624 | -€51,565 | -11.8% |
| Stocks and contracts in progress | 3 | €132,971 | €132,971 | = | 0.0% |
| Stocks | 30/36 | €132,971 | €132,971 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €239,245 | €243,569 | +€4,325 | +1.8% |
| Trade receivables | 40 | €210,031 | €240,627 | +€30,596 | +14.6% |
| Other amounts receivable | 41 | €29,214 | €2,942 | -€26,271 | -89.9% |
| Cash at bank and in hand | 54/58 | €62,974 | €7,084 | -€55,890 | -88.8% |
| Total equity and liabilities | 10/49 | €644,418 | €549,148 | -€95,271 | -14.8% |
| Equity | 10/15 | €129,552 | €70,520 | -€59,031 | -45.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €82,044 | €82,044 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €80,184 | €80,184 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,908 | -€30,123 | -€59,031 | |
| Amounts payable | 17/49 | €514,867 | €478,627 | -€36,239 | -7.0% |
| Amounts payable after more than one year | 17 | €17,412 | - | -€17,412 | |
| Financial debts | 170/4 | €17,412 | - | -€17,412 | |
| Amounts payable within one year | 42/48 | €497,455 | €478,627 | -€18,828 | -3.8% |
| Current portion of amounts payable after more than one year | 42 | €50,426 | €17,412 | -€33,015 | -65.5% |
| Trade debts | 44 | €422,790 | €312,779 | -€110,011 | -26.0% |
| Suppliers | 440/4 | €422,790 | €312,779 | -€110,011 | -26.0% |
| Advances received on contracts in progress | 46 | - | €5,000 | +€5,000 | |
| Taxes, remuneration and social security | 45 | €24,239 | €18,387 | -€5,852 | -24.1% |
| Taxes | 450/3 | €24,055 | €396 | -€23,659 | -98.4% |
| Remuneration and social security | 454/9 | €183 | €17,991 | +€17,807 | +9706.4% |
| Other amounts payable | 47/48 | - | €125,050 | +€125,050 | |
| Turnover | 70 | €670,522 | €389,207 | -€281,315 | -42.0% |
| Non-recurring operating income | 76A | €1,383 | - | -€1,383 | |
| Goods, raw materials, services and sundry goods | 60/61 | €550,597 | €350,312 | -€200,285 | -36.4% |
| Remuneration, social security and pensions | 62 | €39,129 | €25,108 | -€14,020 | -35.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,770 | €55,893 | +€2,123 | +3.9% |
| Other operating charges | 640/8 | €2,697 | €1,630 | -€1,066 | -39.5% |
| Gross operating margin | 9900 | €121,309 | €38,896 | -€82,413 | -67.9% |
| Operating profit (loss) | 9901 | €25,714 | -€43,736 | -€69,450 | |
| Financial income | 75/76B | €24,403 | - | -€24,403 | |
| Recurring financial income | 75 | €24,403 | - | -€24,403 | |
| Financial charges | 65/66B | €9,907 | €15,295 | +€5,388 | +54.4% |
| Recurring financial charges | 65 | €9,907 | €15,295 | +€5,388 | +54.4% |
| Profit (loss) for the period before taxes | 9903 | €40,210 | -€59,031 | -€99,241 | |
| Income taxes | 67/77 | €9,160 | - | -€9,160 | |
| Profit (loss) for the period | 9904 | €31,050 | -€59,031 | -€90,081 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,050 | -€59,031 | -€90,081 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.