BERKAY-TRANS: 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.
BERKAY-TRANS
Largest movements
- Receivables within one year -€80,874
down €80,874 (-49.3%), from €163,890 to €83,015
of which Trade receivables: -€82,814
- Cash -€54,563
down €54,563 (-39.1%), from €139,458 to €84,896
mainly Other debts (-€46,000) and Trade debts (-€41,338)
- Stocks and contracts +€16,699
new in 2025: €16,699
- Other debts -€46,000
down €46,000 (-60.5%), from €76,000 to €30,000
- Trade debts -€41,338
down €41,338 (-63.2%), from €65,431 to €24,093
of which Suppliers: -€29,842
- Debts after one year -€13,069
down €13,069 (-26.8%), from €48,679 to €35,610
of which Financial debts: -€13,069
- Profit (loss) carried forward -€11,013
down €11,013 (-6.5%), from €168,353 to €157,340
- Tax, wage and social debts -€5,090
down €5,090 (-10.7%), from €47,595 to €42,505
of which Taxes: -€5,045
- Gross operating margin -€126,092
down €126,092 (-37.2%), from €338,760 to €212,667
- Staff costs -€44,249
down €44,249 (-26.9%), from €164,450 to €120,201
- Taxes -€23,591
down €23,591 (-59.5%), from €39,644 to €16,053
- Depreciation +€11,719
up €11,719 (+51.6%), from €22,720 to €34,439
- Other operating charges -€9,626
down €9,626 (-43.6%), from €22,090 to €12,464
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 | €439,049 | €323,077 | -€115,972 | -26.4% |
| Fixed assets | 21/28 | €129,633 | €133,377 | +€3,744 | +2.9% |
| Tangible fixed assets | 22/27 | €79,663 | €83,407 | +€3,744 | +4.7% |
| Plant, machinery and equipment | 23 | €4,209 | €7,876 | +€3,667 | +87.1% |
| Furniture and vehicles | 24 | €75,416 | €75,531 | +€116 | +0.2% |
| Other tangible fixed assets | 26 | €38 | - | -€38 | |
| Financial fixed assets | 28 | €49,970 | €49,970 | = | 0.0% |
| Current assets | 29/58 | €309,416 | €189,700 | -€119,716 | -38.7% |
| Stocks and contracts in progress | 3 | - | €16,699 | +€16,699 | |
| Stocks | 30/36 | - | €16,699 | +€16,699 | |
| Amounts receivable within one year | 40/41 | €163,890 | €83,015 | -€80,874 | -49.3% |
| Trade receivables | 40 | €161,872 | €79,057 | -€82,814 | -51.2% |
| Other amounts receivable | 41 | €2,018 | €3,958 | +€1,940 | +96.1% |
| Cash at bank and in hand | 54/58 | €139,458 | €84,896 | -€54,563 | -39.1% |
| Deferred charges and accrued income | 490/1 | €6,068 | €5,090 | -€978 | -16.1% |
| Total equity and liabilities | 10/49 | €439,049 | €323,077 | -€115,972 | -26.4% |
| Equity | 10/15 | €188,813 | €177,800 | -€11,013 | -5.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €168,353 | €157,340 | -€11,013 | -6.5% |
| Amounts payable | 17/49 | €250,235 | €145,277 | -€104,959 | -41.9% |
| Amounts payable after more than one year | 17 | €48,679 | €35,610 | -€13,069 | -26.8% |
| Financial debts | 170/4 | €18,679 | €5,610 | -€13,069 | -70.0% |
| Other amounts payable | 178/9 | €30,000 | €30,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €201,556 | €109,667 | -€91,889 | -45.6% |
| Current portion of amounts payable after more than one year | 42 | €12,530 | €13,069 | +€539 | +4.3% |
| Trade debts | 44 | €65,431 | €24,093 | -€41,338 | -63.2% |
| Suppliers | 440/4 | €53,935 | €24,093 | -€29,842 | -55.3% |
| Bills of exchange payable | 441 | €11,496 | - | -€11,496 | |
| Taxes, remuneration and social security | 45 | €47,595 | €42,505 | -€5,090 | -10.7% |
| Taxes | 450/3 | €33,565 | €28,520 | -€5,045 | -15.0% |
| Remuneration and social security | 454/9 | €14,030 | €13,985 | -€45 | -0.3% |
| Other amounts payable | 47/48 | €76,000 | €30,000 | -€46,000 | -60.5% |
| Non-recurring operating income | 76A | €17,266 | €1,091 | -€16,175 | -93.7% |
| Remuneration, social security and pensions | 62 | €164,450 | €120,201 | -€44,249 | -26.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,720 | €34,439 | +€11,719 | +51.6% |
| Other operating charges | 640/8 | €22,090 | €12,464 | -€9,626 | -43.6% |
| Non-recurring operating charges | 66A | - | €38,538 | +€38,538 | |
| Gross operating margin | 9900 | €338,760 | €212,667 | -€126,092 | -37.2% |
| Operating profit (loss) | 9901 | €129,500 | €7,025 | -€122,474 | -94.6% |
| Financial income | 75/76B | €553 | €696 | +€143 | +25.9% |
| Recurring financial income | 75 | €553 | €696 | +€143 | +25.9% |
| Financial charges | 65/66B | €3,630 | €2,681 | -€949 | -26.1% |
| Recurring financial charges | 65 | €3,630 | €2,681 | -€949 | -26.1% |
| Profit (loss) for the period before taxes | 9903 | €126,422 | €5,040 | -€121,382 | -96.0% |
| Income taxes | 67/77 | €39,644 | €16,053 | -€23,591 | -59.5% |
| Profit (loss) for the period | 9904 | €86,778 | -€11,013 | -€97,791 | |
| Profit (loss) for the period to be appropriated | 9905 | €86,778 | -€11,013 | -€97,791 |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.