BERKCAN: 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.
BERKCAN
Largest movements
- Tangible fixed assets -€3,303
down €3,303 (-23.4%), from €14,090 to €10,787
of which Other tangible fixed assets: -€2,166
- Cash -€2,569
down €2,569 (-9.7%), from €26,560 to €23,991
mainly Net result for the year (-€10,072) and Trade debts (-€1,782)
- Receivables within one year +€1,655
up €1,655 (+4.0%), from €41,250 to €42,905
of which Trade receivables: +€4,261
- Profit (loss) carried forward -€10,072
down €10,072 (-15.5%), from €64,829 to €54,757
- Tax, wage and social debts +€8,737
up €8,737 (+112%), from €7,795 to €16,532
- Trade debts -€1,782
down €1,782 (-46.8%), from €3,810 to €2,028
- Other debts -€1,100
no longer reported in 2024 (was €1,100)
- Gross operating margin -€36,445
down €36,445 (-56.3%), from €64,723 to €28,278
- Taxes -€7,311
down €7,311 (-47.8%), from €15,287 to €7,976
- Staff costs -€5,752
down €5,752 (-20.0%), from €28,694 to €22,943
- Depreciation -€5,037
down €5,037 (-60.4%), from €8,340 to €3,303
- Financial charges +€1,791
up €1,791 (+100%), from €1,785 to €3,576
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 | €83,734 | €79,517 | -€4,217 | -5.0% |
| Fixed assets | 21/28 | €14,090 | €10,787 | -€3,303 | -23.4% |
| Tangible fixed assets | 22/27 | €14,090 | €10,787 | -€3,303 | -23.4% |
| Furniture and vehicles | 24 | €2,227 | €1,091 | -€1,137 | -51.0% |
| Other tangible fixed assets | 26 | €11,863 | €9,696 | -€2,166 | -18.3% |
| Current assets | 29/58 | €69,644 | €68,730 | -€914 | -1.3% |
| Stocks and contracts in progress | 3 | €1,834 | €1,834 | = | 0.0% |
| Stocks | 30/36 | €1,834 | €1,834 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €41,250 | €42,905 | +€1,655 | +4.0% |
| Trade receivables | 40 | - | €4,261 | +€4,261 | |
| Other amounts receivable | 41 | €41,250 | €38,644 | -€2,606 | -6.3% |
| Cash at bank and in hand | 54/58 | €26,560 | €23,991 | -€2,569 | -9.7% |
| Total equity and liabilities | 10/49 | €83,734 | €79,517 | -€4,217 | -5.0% |
| Equity | 10/15 | €71,029 | €60,957 | -€10,072 | -14.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,829 | €54,757 | -€10,072 | -15.5% |
| Amounts payable | 17/49 | €12,705 | €18,560 | +€5,855 | +46.1% |
| Amounts payable within one year | 42/48 | €12,705 | €18,560 | +€5,855 | +46.1% |
| Trade debts | 44 | €3,810 | €2,028 | -€1,782 | -46.8% |
| Suppliers | 440/4 | €3,810 | €2,028 | -€1,782 | -46.8% |
| Taxes, remuneration and social security | 45 | €7,795 | €16,532 | +€8,737 | +112% |
| Taxes | 450/3 | €7,795 | €16,532 | +€8,737 | +112% |
| Other amounts payable | 47/48 | €1,100 | - | -€1,100 | |
| Remuneration, social security and pensions | 62 | €28,694 | €22,943 | -€5,752 | -20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,340 | €3,303 | -€5,037 | -60.4% |
| Other operating charges | 640/8 | €885 | €553 | -€332 | -37.5% |
| Gross operating margin | 9900 | €64,723 | €28,278 | -€36,445 | -56.3% |
| Operating profit (loss) | 9901 | €26,804 | €1,479 | -€25,325 | -94.5% |
| Financial income | 75/76B | €72 | - | -€72 | |
| Recurring financial income | 75 | €72 | - | -€72 | |
| Financial charges | 65/66B | €1,785 | €3,576 | +€1,791 | +100% |
| Recurring financial charges | 65 | €1,785 | €3,576 | +€1,791 | +100% |
| Profit (loss) for the period before taxes | 9903 | €25,090 | -€2,097 | -€27,187 | |
| Income taxes | 67/77 | €15,287 | €7,976 | -€7,311 | -47.8% |
| Profit (loss) for the period | 9904 | €9,803 | -€10,072 | -€19,875 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,803 | -€10,072 | -€19,875 |
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 18 October 2026 via checked.be.