Berke Invest: 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 Invest
Largest movements
- Receivables within one year +€41,812
up €41,812 (+199%), from €21,010 to €62,822
of which Trade receivables: +€21,050
- Cash -€2,153
down €2,153 (-23.0%), from €9,380 to €7,227
mainly Receivables within one year (-€41,812) and Contributions, distributions and other (-€62)
- Reserves +€29,541
up €29,541 (+133%), from €22,182 to €51,723
- Tax, wage and social debts +€8,956
up €8,956 (+112%), from €8,000 to €16,956
- Gross operating margin +€9,349
up €9,349 (+33.0%), from €28,331 to €37,681
- Taxes +€1,829
up €1,829 (+30.2%), from €6,052 to €7,881
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 | €31,602 | €70,703 | +€39,101 | +124% |
| Fixed assets | 21/28 | €1,213 | €655 | -€558 | -46.0% |
| Tangible fixed assets | 22/27 | €1,213 | €655 | -€558 | -46.0% |
| Plant, machinery and equipment | 23 | €1,213 | €655 | -€558 | -46.0% |
| Current assets | 29/58 | €30,390 | €70,048 | +€39,659 | +131% |
| Amounts receivable within one year | 40/41 | €21,010 | €62,822 | +€41,812 | +199% |
| Trade receivables | 40 | - | €21,050 | +€21,050 | |
| Other amounts receivable | 41 | €21,010 | €41,772 | +€20,762 | +98.8% |
| Cash at bank and in hand | 54/58 | €9,380 | €7,227 | -€2,153 | -23.0% |
| Total equity and liabilities | 10/49 | €31,602 | €70,703 | +€39,101 | +124% |
| Equity | 10/15 | €23,182 | €52,723 | +€29,541 | +127% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €22,182 | €51,723 | +€29,541 | +133% |
| Distributable reserves | 133 | €22,182 | €51,723 | +€29,541 | +133% |
| Amounts payable | 17/49 | €8,420 | €17,980 | +€9,560 | +114% |
| Amounts payable within one year | 42/48 | €8,420 | €17,980 | +€9,560 | +114% |
| Trade debts | 44 | €368 | €1,024 | +€656 | +179% |
| Suppliers | 440/4 | €368 | €1,024 | +€656 | +179% |
| Taxes, remuneration and social security | 45 | €8,000 | €16,956 | +€8,956 | +112% |
| Taxes | 450/3 | €8,000 | €16,956 | +€8,956 | +112% |
| Other amounts payable | 47/48 | €53 | - | -€53 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €460 | €558 | +€97 | +21.1% |
| Other operating charges | 640/8 | €842 | €582 | -€260 | -30.9% |
| Gross operating margin | 9900 | €28,331 | €37,681 | +€9,349 | +33.0% |
| Operating profit (loss) | 9901 | €27,029 | €36,541 | +€9,512 | +35.2% |
| Financial income | 75/76B | €1,224 | €1,156 | -€68 | -5.6% |
| Recurring financial income | 75 | €1,224 | €1,156 | -€68 | -5.6% |
| Financial charges | 65/66B | €19 | €213 | +€194 | +1,051% |
| Recurring financial charges | 65 | €19 | €213 | +€194 | +1,051% |
| Profit (loss) for the period before taxes | 9903 | €28,235 | €37,484 | +€9,249 | +32.8% |
| Income taxes | 67/77 | €6,052 | €7,881 | +€1,829 | +30.2% |
| Profit (loss) for the period | 9904 | €22,182 | €29,603 | +€7,421 | +33.5% |
| Profit (loss) for the period to be appropriated | 9905 | €22,182 | €29,603 | +€7,421 | +33.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.