Berkenheem: 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.
Berkenheem
Largest movements
- Tangible fixed assets -€21,032
down €21,032 (-12.3%), from €171,532 to €150,501
- Receivables within one year -€3,182
down €3,182 (-100.0%), from €3,182 to €0
- Other debts -€12,453
down €12,453 (-6.2%), from €201,679 to €189,227
- Profit (loss) carried forward -€8,022
down €8,022 (-6.0%), from -€133,297 to -€141,319
- Reserves -€2,672
down €2,672 (-19.8%), from €13,489 to €10,817
- Provisions -€1,762
down €1,762 (-19.8%), from €8,894 to €7,132
- Gross operating margin -€4,218
down €4,218 (-24.8%), from €17,009 to €12,791
- Other operating charges +€174
up €174 (+4.4%), from €3,935 to €4,110
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.
Cash bridge derived
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 | €175,049 | €150,765 | -€24,285 | -13.9% |
| Fixed assets | 21/28 | €171,532 | €150,501 | -€21,032 | -12.3% |
| Tangible fixed assets | 22/27 | €171,532 | €150,501 | -€21,032 | -12.3% |
| Land and buildings | 22 | €171,532 | €150,501 | -€21,032 | -12.3% |
| Current assets | 29/58 | €3,517 | €264 | -€3,253 | -92.5% |
| Amounts receivable within one year | 40/41 | €3,182 | €0 | -€3,182 | -100.0% |
| Trade receivables | 40 | €3,182 | €0 | -€3,182 | -100.0% |
| Cash at bank and in hand | 54/58 | €335 | €264 | -€71 | -21.2% |
| Total equity and liabilities | 10/49 | €175,049 | €150,765 | -€24,285 | -13.9% |
| Equity | 10/15 | -€35,524 | -€46,218 | -€10,694 | -30.1% |
| Contributions | 10/11 | €84,284 | €84,284 | = | 0.0% |
| Reserves | 13 | €13,489 | €10,817 | -€2,672 | -19.8% |
| Tax-exempt reserves | 132 | €13,489 | €10,817 | -€2,672 | -19.8% |
| Profit (loss) carried forward | 14 | -€133,297 | -€141,319 | -€8,022 | -6.0% |
| Provisions and deferred taxes | 16 | €8,894 | €7,132 | -€1,762 | -19.8% |
| Deferred taxes | 168 | €8,894 | €7,132 | -€1,762 | -19.8% |
| Amounts payable | 17/49 | €201,679 | €189,850 | -€11,829 | -5.9% |
| Amounts payable within one year | 42/48 | €201,679 | €189,850 | -€11,829 | -5.9% |
| Trade debts | 44 | - | €624 | +€624 | |
| Suppliers | 440/4 | - | €624 | +€624 | |
| Other amounts payable | 47/48 | €201,679 | €189,227 | -€12,453 | -6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,996 | €21,032 | +€35 | +0.2% |
| Other operating charges | 640/8 | €3,935 | €4,110 | +€174 | +4.4% |
| Gross operating margin | 9900 | €17,009 | €12,791 | -€4,218 | -24.8% |
| Operating profit (loss) | 9901 | -€7,922 | -€12,350 | -€4,428 | -55.9% |
| Financial charges | 65/66B | €104 | €105 | +€1 | +1.3% |
| Recurring financial charges | 65 | €104 | €105 | +€1 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,026 | -€12,455 | -€4,429 | -55.2% |
| Transfer from deferred taxes | 780 | €1,762 | €1,762 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€6,265 | -€10,694 | -€4,429 | -70.7% |
| Transfer from tax-exempt reserves | 789 | €2,672 | €2,672 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,593 | -€8,022 | -€4,429 | -123.3% |
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 11 October 2026 via checked.be.