BERKEIN SERVICES: 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.
BERKEIN SERVICES
Largest movements
- Receivables within one year +€15,328
up €15,328 (+11.3%), from €136,104 to €151,432
of which Other amounts receivable: +€12,912
- Cash +€10,114
up €10,114 (+91.0%), from €11,112 to €21,226
mainly Net result for the year (+€22,837) and Tax, wage and social debts (+€3,965)
- Reserves +€22,837
up €22,837 (+22.4%), from €102,090 to €124,928
of which Distributable reserves: +€22,837
- Tax, wage and social debts +€3,965
up €3,965 (+116%), from €3,422 to €7,387
- Trade debts -€1,989
down €1,989 (-55.8%), from €3,567 to €1,578
- Gross operating margin +€21,978
up €21,978 (+1,483%), from €1,482 to €23,460
- Taxes +€7,048
up €7,048 (+5,359%), from €132 to €7,179
- Financial income +€1,995
up €1,995 (+32.0%), from €6,242 to €8,237
- Depreciation -€1,064
down €1,064 (-57.0%), from €1,867 to €803
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 | €150,189 | €174,760 | +€24,571 | +16.4% |
| Fixed assets | 21/28 | €2,460 | €1,657 | -€803 | -32.6% |
| Tangible fixed assets | 22/27 | €2,460 | €1,657 | -€803 | -32.6% |
| Plant, machinery and equipment | 23 | €2,205 | €1,530 | -€675 | -30.6% |
| Other tangible fixed assets | 26 | €255 | €127 | -€127 | -50.0% |
| Current assets | 29/58 | €147,729 | €173,103 | +€25,374 | +17.2% |
| Amounts receivable within one year | 40/41 | €136,104 | €151,432 | +€15,328 | +11.3% |
| Trade receivables | 40 | €6,399 | €8,816 | +€2,416 | +37.8% |
| Other amounts receivable | 41 | €129,705 | €142,616 | +€12,912 | +10.0% |
| Cash at bank and in hand | 54/58 | €11,112 | €21,226 | +€10,114 | +91.0% |
| Deferred charges and accrued income | 490/1 | €513 | €446 | -€68 | -13.2% |
| Total equity and liabilities | 10/49 | €150,189 | €174,760 | +€24,571 | +16.4% |
| Equity | 10/15 | €142,958 | €165,795 | +€22,837 | +16.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €102,090 | €124,928 | +€22,837 | +22.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €85,230 | €108,068 | +€22,837 | +26.8% |
| Profit (loss) carried forward | 14 | €22,268 | €22,268 | = | 0.0% |
| Amounts payable | 17/49 | €7,231 | €8,965 | +€1,734 | +24.0% |
| Amounts payable within one year | 42/48 | €6,989 | €8,965 | +€1,976 | +28.3% |
| Trade debts | 44 | €3,567 | €1,578 | -€1,989 | -55.8% |
| Suppliers | 440/4 | €3,567 | €1,578 | -€1,989 | -55.8% |
| Taxes, remuneration and social security | 45 | €3,422 | €7,387 | +€3,965 | +116% |
| Taxes | 450/3 | €3,422 | €7,387 | +€3,965 | +116% |
| Accrued charges and deferred income | 492/3 | €242 | - | -€242 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,867 | €803 | -€1,064 | -57.0% |
| Other operating charges | 640/8 | €499 | €634 | +€135 | +27.0% |
| Gross operating margin | 9900 | €1,482 | €23,460 | +€21,978 | +1,483% |
| Operating profit (loss) | 9901 | -€885 | €22,023 | +€22,907 | |
| Financial income | 75/76B | €6,242 | €8,237 | +€1,995 | +32.0% |
| Recurring financial income | 75 | €6,242 | €8,237 | +€1,995 | +32.0% |
| Financial charges | 65/66B | €177 | €244 | +€67 | +38.0% |
| Recurring financial charges | 65 | €177 | €244 | +€67 | +38.0% |
| Profit (loss) for the period before taxes | 9903 | €5,181 | €30,016 | +€24,836 | +479% |
| Income taxes | 67/77 | €132 | €7,179 | +€7,048 | +5,359% |
| Profit (loss) for the period | 9904 | €5,049 | €22,837 | +€17,788 | +352% |
| Profit (loss) for the period to be appropriated | 9905 | €5,049 | €22,837 | +€17,788 | +352% |
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 20 October 2026 via checked.be.