Berkem: 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.
Berkem
Largest movements
- Cash +€16,617
up €16,617 (+64.2%), from €25,890 to €42,507
mainly Net result for the year (+€28,078) and Depreciation (+€20,923)
- Tangible fixed assets -€7,028
down €7,028 (-11.4%), from €61,486 to €54,458
of which Furniture and vehicles: -€6,473
- Intangible fixed assets +€1,631
new in 2025: €1,631
- Receivables within one year +€1,155
up €1,155 (+47.6%), from €2,426 to €3,581
of which Other amounts receivable: +€1,415
- Reserves +€28,078
up €28,078 (+109%), from €25,825 to €53,903
- Current portion of long-term debt -€9,025
down €9,025 (-74.1%), from €12,187 to €3,162
- Other debts -€5,222
down €5,222 (-16.8%), from €31,097 to €25,875
- Debts after one year -€3,162
down €3,162 (-100%), from €3,162 to €0
- Tax, wage and social debts +€2,479
up €2,479 (+17.8%), from €13,893 to €16,372
of which Taxes: +€2,510
- Staff costs -€35,078
down €35,078 (-98.1%), from €35,772 to €694
- Gross operating margin -€26,306
down €26,306 (-27.7%), from €94,836 to €68,531
- Depreciation +€2,528
up €2,528 (+13.7%), from €18,394 to €20,923
- Taxes +€1,643
up €1,643 (+12.6%), from €13,061 to €14,704
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 | €97,172 | €109,719 | +€12,547 | +12.9% |
| Fixed assets | 21/28 | €61,486 | €56,089 | -€5,397 | -8.8% |
| Intangible fixed assets | 21 | - | €1,631 | +€1,631 | |
| Tangible fixed assets | 22/27 | €61,486 | €54,458 | -€7,028 | -11.4% |
| Plant, machinery and equipment | 23 | €10,890 | €11,238 | +€348 | +3.2% |
| Furniture and vehicles | 24 | €45,686 | €39,213 | -€6,473 | -14.2% |
| Other tangible fixed assets | 26 | €4,910 | €4,007 | -€903 | -18.4% |
| Current assets | 29/58 | €35,686 | €53,630 | +€17,944 | +50.3% |
| Stocks and contracts in progress | 3 | €5,082 | €4,700 | -€383 | -7.5% |
| Stocks | 30/36 | €5,082 | €4,700 | -€383 | -7.5% |
| Amounts receivable within one year | 40/41 | €2,426 | €3,581 | +€1,155 | +47.6% |
| Trade receivables | 40 | €300 | €40 | -€260 | -86.7% |
| Other amounts receivable | 41 | €2,126 | €3,541 | +€1,415 | +66.5% |
| Cash at bank and in hand | 54/58 | €25,890 | €42,507 | +€16,617 | +64.2% |
| Deferred charges and accrued income | 490/1 | €2,287 | €2,842 | +€555 | +24.3% |
| Total equity and liabilities | 10/49 | €97,172 | €109,719 | +€12,547 | +12.9% |
| Equity | 10/15 | €25,925 | €54,003 | +€28,078 | +108% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €25,825 | €53,903 | +€28,078 | +109% |
| Distributable reserves | 133 | €25,825 | €53,903 | +€28,078 | +109% |
| Amounts payable | 17/49 | €71,247 | €55,716 | -€15,531 | -21.8% |
| Amounts payable after more than one year | 17 | €3,162 | €0 | -€3,162 | -100% |
| Financial debts | 170/4 | €3,162 | €0 | -€3,162 | -100% |
| Amounts payable within one year | 42/48 | €67,277 | €55,273 | -€12,004 | -17.8% |
| Current portion of amounts payable after more than one year | 42 | €12,187 | €3,162 | -€9,025 | -74.1% |
| Trade debts | 44 | €10,100 | €9,864 | -€236 | -2.3% |
| Suppliers | 440/4 | €10,100 | €9,864 | -€236 | -2.3% |
| Taxes, remuneration and social security | 45 | €13,893 | €16,372 | +€2,479 | +17.8% |
| Taxes | 450/3 | €9,424 | €11,934 | +€2,510 | +26.6% |
| Remuneration and social security | 454/9 | €4,469 | €4,437 | -€32 | -0.7% |
| Other amounts payable | 47/48 | €31,097 | €25,875 | -€5,222 | -16.8% |
| Accrued charges and deferred income | 492/3 | €808 | €444 | -€364 | -45.1% |
| Remuneration, social security and pensions | 62 | €35,772 | €694 | -€35,078 | -98.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,394 | €20,923 | +€2,528 | +13.7% |
| Other operating charges | 640/8 | €2,079 | €2,728 | +€649 | +31.2% |
| Gross operating margin | 9900 | €94,836 | €68,531 | -€26,306 | -27.7% |
| Operating profit (loss) | 9901 | €38,591 | €44,185 | +€5,595 | +14.5% |
| Financial income | 75/76B | €193 | €22 | -€171 | -88.8% |
| Recurring financial income | 75 | €193 | €22 | -€171 | -88.8% |
| Financial charges | 65/66B | €1,549 | €1,425 | -€124 | -8.0% |
| Recurring financial charges | 65 | €1,549 | €1,425 | -€124 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €37,234 | €42,782 | +€5,547 | +14.9% |
| Income taxes | 67/77 | €13,061 | €14,704 | +€1,643 | +12.6% |
| Profit (loss) for the period | 9904 | €24,173 | €28,078 | +€3,905 | +16.2% |
| Profit (loss) for the period to be appropriated | 9905 | €24,173 | €28,078 | +€3,905 | +16.2% |
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 19 October 2026 via checked.be.