BERKCO: 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.
BERKCO
Largest movements
- Receivables within one year -€65,314
down €65,314 (-16.5%), from €396,827 to €331,513
of which Trade receivables: -€65,520
- Cash +€57,813
up €57,813 (+54.8%), from €105,493 to €163,306
mainly Receivables within one year (+€65,314) and Net result for the year (+€49,281)
- Deferred charges and accrued income -€5,876
down €5,876 (-76.9%), from €7,645 to €1,770
- Tax, wage and social debts -€23,093
down €23,093 (-40.4%), from €57,173 to €34,080
- Other debts +€8,342
up €8,342 (+334%), from €2,495 to €10,837
- Gross operating margin -€49,098
down €49,098 (-32.5%), from €151,004 to €101,906
- Taxes +€10,728
up €10,728 (+27.4%), from €39,173 to €49,901
- Other operating charges -€3,148
down €3,148 (-86.2%), from €3,650 to €503
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 | €513,574 | €498,780 | -€14,794 | -2.9% |
| Fixed assets | 21/28 | €3,608 | €2,191 | -€1,417 | -39.3% |
| Tangible fixed assets | 22/27 | €2,828 | €1,411 | -€1,417 | -50.1% |
| Plant, machinery and equipment | 23 | €2,014 | €913 | -€1,102 | -54.7% |
| Furniture and vehicles | 24 | €813 | €499 | -€315 | -38.7% |
| Financial fixed assets | 28 | €780 | €780 | = | 0.0% |
| Current assets | 29/58 | €509,966 | €496,588 | -€13,377 | -2.6% |
| Amounts receivable within one year | 40/41 | €396,827 | €331,513 | -€65,314 | -16.5% |
| Trade receivables | 40 | €392,804 | €327,284 | -€65,520 | -16.7% |
| Other amounts receivable | 41 | €4,023 | €4,229 | +€206 | +5.1% |
| Cash at bank and in hand | 54/58 | €105,493 | €163,306 | +€57,813 | +54.8% |
| Deferred charges and accrued income | 490/1 | €7,645 | €1,770 | -€5,876 | -76.9% |
| Total equity and liabilities | 10/49 | €513,574 | €498,780 | -€14,794 | -2.9% |
| Equity | 10/15 | €450,699 | €449,980 | -€719 | -0.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €112,000 | €112,000 | = | 0.0% |
| Distributable reserves | 133 | €112,000 | €112,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €318,699 | €317,980 | -€719 | -0.2% |
| Amounts payable | 17/49 | €62,875 | €48,799 | -€14,076 | -22.4% |
| Amounts payable within one year | 42/48 | €62,875 | €48,799 | -€14,076 | -22.4% |
| Trade debts | 44 | €3,207 | €3,883 | +€676 | +21.1% |
| Suppliers | 440/4 | €3,207 | €3,883 | +€676 | +21.1% |
| Taxes, remuneration and social security | 45 | €57,173 | €34,080 | -€23,093 | -40.4% |
| Taxes | 450/3 | €57,173 | €34,080 | -€23,093 | -40.4% |
| Other amounts payable | 47/48 | €2,495 | €10,837 | +€8,342 | +334% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,863 | €1,417 | -€1,446 | -50.5% |
| Other operating charges | 640/8 | €3,650 | €503 | -€3,148 | -86.2% |
| Gross operating margin | 9900 | €151,004 | €101,906 | -€49,098 | -32.5% |
| Operating profit (loss) | 9901 | €144,491 | €99,987 | -€44,504 | -30.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €203 | €805 | +€602 | +297% |
| Recurring financial charges | 65 | €203 | €805 | +€602 | +297% |
| Profit (loss) for the period before taxes | 9903 | €144,288 | €99,182 | -€45,106 | -31.3% |
| Income taxes | 67/77 | €39,173 | €49,901 | +€10,728 | +27.4% |
| Profit (loss) for the period | 9904 | €105,115 | €49,281 | -€55,834 | -53.1% |
| Profit (loss) for the period to be appropriated | 9905 | €105,115 | €49,281 | -€55,834 | -53.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.