BERKE: 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.
BERKE
Largest movements
- Tangible fixed assets +€30,201
up €30,201 (+439%), from €6,879 to €37,080
of which Plant, machinery and equipment: +€20,394
- Receivables within one year +€7,755
up €7,755 (+26.9%), from €28,805 to €36,560
of which Trade receivables: +€7,350
- Cash +€3,341
up €3,341 (+280%), from €1,195 to €4,536
mainly Tax, wage and social debts (+€12,080) and Debts after one year (+€12,026)
- Deferred charges and accrued income +€1,035
up €1,035 (+201%), from €514 to €1,549
- Tax, wage and social debts +€12,080
up €12,080 (+278%), from €4,349 to €16,429
- Debts after one year +€12,026
new in 2024: €12,026
- Other debts +€11,083
up €11,083 (+59.5%), from €18,614 to €29,696
- Profit (loss) carried forward +€7,507
up €7,507, from -€3,657 to €3,850
- Trade debts -€6,213
down €6,213 (-39.0%), from €15,923 to €9,710
- Gross operating margin +€20,967
up €20,967 (+367%), from €5,717 to €26,684
- Staff costs +€12,317
up €12,317 (+1,252%), from €984 to €13,301
- Depreciation -€3,856
down €3,856 (-52.9%), from €7,295 to €3,439
- Other operating charges +€1,454
up €1,454 (+208%), from €699 to €2,153
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 | €37,729 | €79,725 | +€41,996 | +111% |
| Fixed assets | 21/28 | €6,879 | €37,080 | +€30,201 | +439% |
| Tangible fixed assets | 22/27 | €6,879 | €37,080 | +€30,201 | +439% |
| Plant, machinery and equipment | 23 | - | €20,394 | +€20,394 | |
| Furniture and vehicles | 24 | €6,879 | €16,686 | +€9,807 | +143% |
| Current assets | 29/58 | €30,850 | €42,645 | +€11,795 | +38.2% |
| Stocks and contracts in progress | 3 | €336 | - | -€336 | |
| Stocks | 30/36 | €336 | - | -€336 | |
| Amounts receivable within one year | 40/41 | €28,805 | €36,560 | +€7,755 | +26.9% |
| Trade receivables | 40 | €24,581 | €31,931 | +€7,350 | +29.9% |
| Other amounts receivable | 41 | €4,224 | €4,629 | +€405 | +9.6% |
| Cash at bank and in hand | 54/58 | €1,195 | €4,536 | +€3,341 | +280% |
| Deferred charges and accrued income | 490/1 | €514 | €1,549 | +€1,035 | +201% |
| Total equity and liabilities | 10/49 | €37,729 | €79,725 | +€41,996 | +111% |
| Equity | 10/15 | -€1,157 | €6,350 | +€7,507 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,657 | €3,850 | +€7,507 | |
| Amounts payable | 17/49 | €38,886 | €73,375 | +€34,489 | +88.7% |
| Amounts payable after more than one year | 17 | - | €12,026 | +€12,026 | |
| Financial debts | 170/4 | - | €12,026 | +€12,026 | |
| Amounts payable within one year | 42/48 | €38,886 | €61,349 | +€22,463 | +57.8% |
| Current portion of amounts payable after more than one year | 42 | - | €5,514 | +€5,514 | |
| Trade debts | 44 | €15,923 | €9,710 | -€6,213 | -39.0% |
| Suppliers | 440/4 | €15,923 | €9,710 | -€6,213 | -39.0% |
| Taxes, remuneration and social security | 45 | €4,349 | €16,429 | +€12,080 | +278% |
| Remuneration and social security | 454/9 | €4,349 | €16,429 | +€12,080 | +278% |
| Other amounts payable | 47/48 | €18,614 | €29,696 | +€11,083 | +59.5% |
| Non-recurring operating income | 76A | €2,812 | - | -€2,812 | |
| Remuneration, social security and pensions | 62 | €984 | €13,301 | +€12,317 | +1,252% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,295 | €3,439 | -€3,856 | -52.9% |
| Other operating charges | 640/8 | €699 | €2,153 | +€1,454 | +208% |
| Gross operating margin | 9900 | €5,717 | €26,684 | +€20,967 | +367% |
| Operating profit (loss) | 9901 | -€3,260 | €7,791 | +€11,052 | |
| Financial income | 75/76B | €39 | €2 | -€37 | -94.9% |
| Recurring financial income | 75 | €39 | €2 | -€37 | -94.9% |
| Financial charges | 65/66B | €130 | €286 | +€156 | +120% |
| Recurring financial charges | 65 | €130 | €286 | +€156 | +120% |
| Profit (loss) for the period before taxes | 9903 | -€3,351 | €7,507 | +€10,858 | |
| Profit (loss) for the period | 9904 | -€3,351 | €7,507 | +€10,858 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,351 | €7,507 | +€10,858 |
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 17 October 2026 via checked.be.