BERKENBOSSEN: 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.
BERKENBOSSEN
Largest movements
- Tangible fixed assets -€27,891
down €27,891 (-10.1%), from €277,507 to €249,616
- Receivables within one year +€7,739
up €7,739 (+1,031%), from €750 to €8,490
- Debts after one year -€35,783
down €35,783 (-100%), from €35,783 to €0
- Other debts +€22,008
up €22,008 (+8.1%), from €273,118 to €295,127
- Profit (loss) carried forward -€7,586
down €7,586 (-5.8%), from -€131,581 to -€139,168
- Gross operating margin -€2,976
down €2,976 (-7.8%), from €38,007 to €35,031
- Financial charges -€971
down €971 (-13.3%), from €7,298 to €6,327
- Other operating charges +€391
up €391 (+4.9%), from €8,009 to €8,400
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 | €278,448 | €258,643 | -€19,804 | -7.1% |
| Fixed assets | 21/28 | €277,507 | €249,616 | -€27,891 | -10.1% |
| Tangible fixed assets | 22/27 | €277,507 | €249,616 | -€27,891 | -10.1% |
| Land and buildings | 22 | €277,507 | €249,616 | -€27,891 | -10.1% |
| Current assets | 29/58 | €941 | €9,028 | +€8,087 | +860% |
| Amounts receivable within one year | 40/41 | €750 | €8,490 | +€7,739 | +1,031% |
| Trade receivables | 40 | €750 | €8,490 | +€7,739 | +1,031% |
| Cash at bank and in hand | 54/58 | €190 | €538 | +€348 | +183% |
| Total equity and liabilities | 10/49 | €278,448 | €258,643 | -€19,804 | -7.1% |
| Equity | 10/15 | -€69,608 | -€77,194 | -€7,586 | -10.9% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€131,581 | -€139,168 | -€7,586 | -5.8% |
| Amounts payable | 17/49 | €348,056 | €335,838 | -€12,218 | -3.5% |
| Amounts payable after more than one year | 17 | €35,783 | €0 | -€35,783 | -100% |
| Financial debts | 170/4 | €35,783 | €0 | -€35,783 | -100% |
| Amounts payable within one year | 42/48 | €311,023 | €334,588 | +€23,564 | +7.6% |
| Current portion of amounts payable after more than one year | 42 | €37,327 | €38,706 | +€1,379 | +3.7% |
| Trade debts | 44 | €438 | €615 | +€177 | +40.5% |
| Suppliers | 440/4 | €438 | €615 | +€177 | +40.5% |
| Taxes, remuneration and social security | 45 | €139 | €139 | = | 0.0% |
| Taxes | 450/3 | €139 | €139 | = | 0.0% |
| Other amounts payable | 47/48 | €273,118 | €295,127 | +€22,008 | +8.1% |
| Accrued charges and deferred income | 492/3 | €1,250 | €1,250 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,891 | €27,891 | -€0 | 0.0% |
| Other operating charges | 640/8 | €8,009 | €8,400 | +€391 | +4.9% |
| Gross operating margin | 9900 | €38,007 | €35,031 | -€2,976 | -7.8% |
| Operating profit (loss) | 9901 | €2,107 | -€1,260 | -€3,366 | |
| Financial charges | 65/66B | €7,298 | €6,327 | -€971 | -13.3% |
| Recurring financial charges | 65 | €7,298 | €6,327 | -€971 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,191 | -€7,586 | -€2,395 | -46.1% |
| Profit (loss) for the period | 9904 | -€5,191 | -€7,586 | -€2,395 | -46.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,191 | -€7,586 | -€2,395 | -46.1% |
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 22 October 2026 via checked.be.