Berkenbroek: 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.
What changed
Berkenbroek
NACE 47.762, Retail sale of pets, pet food and pet supplies
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€7,724
2024 · €82,109-€89,833
Equity
€363,361
2024 · €371,085-€7,724
Cash
€1,652
2024 · €16,045-€14,393
Balance sheet total
€1.6m
2024 · €1.7m-€50,943
Largest movements
Assets
- Tangible fixed assets -€41,599
down €41,599 (-2.6%), from €1.6m to €1.6m
of which Land and buildings: -€95,177
- Stocks and contracts +€24,478
new in 2025: €24,478
- Receivables within one year -€19,351
down €19,351 (-94.9%), from €20,400 to €1,049
of which Trade receivables: -€19,320
Equity and liabilities
- Debts after one year -€44,473
down €44,473 (-8.1%), from €548,334 to €503,861
- Accrued charges and deferred income -€23,176
down €23,176 (-100%), from €23,176 to €0
Income statement
- Gross operating margin -€93,846
down €93,846 (-37.7%), from €249,052 to €155,206
- Financial charges -€23,498
down €23,498 (-49.5%), from €47,490 to €23,992
- Depreciation +€23,313
up €23,313 (+21.5%), from €108,323 to €131,637
- Other operating charges +€3,635
up €3,635 (+105%), from €3,473 to €7,107
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.
Result 2024
€82,109
Gross operating margin
-€93,846
Depreciation
-€23,313
Other operating charges
-€3,635
Other operating items
+€7,657
Financial income
+€0
Financial charges
+€23,498
Taxes
-€195
Result 2025
-€7,724
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€107,126
Investment
-€90,038
Financing
-€31,481
Cash 2024
€16,045
From operations (derived)
+€107,126
Net result for the year
-€7,724
Depreciation
+€131,637
Stocks and contracts
-€24,478
Receivables within one year
+€19,351
Deferred charges and accrued income
+€78
Trade debts
+€4,655
Tax, wage and social debts
-€6,216
Other debts
+€12,999
Accrued charges and deferred income
-€23,176
Investment (derived)
-€90,038
Investment in fixed assets (net)
-€90,038
Financing
-€31,481
Debts after one year
-€44,473
Current portion of long-term debt
+€12,992
Cash 2025
€1,652
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,666,577 | €1,615,634 | -€50,943 | -3.1% |
| Fixed assets | 21/28 | €1,626,617 | €1,585,018 | -€41,599 | -2.6% |
| Tangible fixed assets | 22/27 | €1,626,617 | €1,585,018 | -€41,599 | -2.6% |
| Land and buildings | 22 | €1,509,407 | €1,414,230 | -€95,177 | -6.3% |
| Plant, machinery and equipment | 23 | €20,879 | €38,958 | +€18,080 | +86.6% |
| Furniture and vehicles | 24 | €51,361 | €39,523 | -€11,838 | -23.0% |
| Leasing and similar rights | 25 | €44,970 | €92,307 | +€47,336 | +105% |
| Current assets | 29/58 | €39,960 | €30,616 | -€9,344 | -23.4% |
| Stocks and contracts in progress | 3 | - | €24,478 | +€24,478 | |
| Stocks | 30/36 | - | €24,478 | +€24,478 | |
| Amounts receivable within one year | 40/41 | €20,400 | €1,049 | -€19,351 | -94.9% |
| Trade receivables | 40 | €20,020 | €700 | -€19,320 | -96.5% |
| Other amounts receivable | 41 | €380 | €349 | -€31 | -8.1% |
| Cash at bank and in hand | 54/58 | €16,045 | €1,652 | -€14,393 | -89.7% |
| Deferred charges and accrued income | 490/1 | €3,515 | €3,436 | -€78 | -2.2% |
| Total equity and liabilities | 10/49 | €1,666,577 | €1,615,634 | -€50,943 | -3.1% |
| Equity | 10/15 | €371,085 | €363,361 | -€7,724 | -2.1% |
| Contributions | 10/11 | €681,087 | €681,087 | = | 0.0% |
| Capital | 10 | €681,087 | €681,087 | = | 0.0% |
| Issued capital | 100 | €681,087 | €681,087 | = | 0.0% |
| Reserves | 13 | €2,492 | €2,492 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,950 | €1,950 | = | 0.0% |
| Legal reserve | 130 | €1,950 | €1,950 | = | 0.0% |
| Distributable reserves | 133 | €542 | €542 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€312,495 | -€320,219 | -€7,724 | -2.5% |
| Amounts payable | 17/49 | €1,295,492 | €1,252,273 | -€43,219 | -3.3% |
| Amounts payable after more than one year | 17 | €548,334 | €503,861 | -€44,473 | -8.1% |
| Financial debts | 170/4 | €548,334 | €503,861 | -€44,473 | -8.1% |
| Amounts payable within one year | 42/48 | €723,982 | €748,412 | +€24,430 | +3.4% |
| Current portion of amounts payable after more than one year | 42 | €66,495 | €79,487 | +€12,992 | +19.5% |
| Trade debts | 44 | €2,591 | €7,246 | +€4,655 | +180% |
| Suppliers | 440/4 | €2,591 | €7,246 | +€4,655 | +180% |
| Taxes, remuneration and social security | 45 | €10,889 | €4,673 | -€6,216 | -57.1% |
| Taxes | 450/3 | €10,889 | €4,673 | -€6,216 | -57.1% |
| Other amounts payable | 47/48 | €644,007 | €657,006 | +€12,999 | +2.0% |
| Accrued charges and deferred income | 492/3 | €23,176 | €0 | -€23,176 | -100% |
| Non-recurring operating income | 76A | €5,526 | €0 | -€5,526 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €108,323 | €131,637 | +€23,313 | +21.5% |
| Other operating charges | 640/8 | €3,473 | €7,107 | +€3,635 | +105% |
| Non-recurring operating charges | 66A | €7,657 | €0 | -€7,657 | -100% |
| Gross operating margin | 9900 | €249,052 | €155,206 | -€93,846 | -37.7% |
| Operating profit (loss) | 9901 | €129,599 | €16,462 | -€113,137 | -87.3% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €47,490 | €23,992 | -€23,498 | -49.5% |
| Recurring financial charges | 65 | €47,490 | €23,992 | -€23,498 | -49.5% |
| Profit (loss) for the period before taxes | 9903 | €82,109 | -€7,529 | -€89,638 | |
| Income taxes | 67/77 | - | €195 | +€195 | |
| Profit (loss) for the period | 9904 | €82,109 | -€7,724 | -€89,833 | |
| Profit (loss) for the period to be appropriated | 9905 | €82,109 | -€7,724 | -€89,833 |
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.