BERKENHOEF: what changed
Two fiscal 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.
BERKENHOEF
Largest movements
- Receivables within one year -€42
no longer reported in 2024 (was €42)
- Other debts +€764
up €764 (+3.6%), from €21,429 to €22,193
- Profit (loss) carried forward -€629
down €629 (-2.1%), from -€30,541 to -€31,171
- Trade debts -€174
down €174 (-21.9%), from €795 to €621
- Gross operating margin +€269
up €269 (+33.8%), from -€795 to -€526
- Other operating charges +€64
new in 2024: €64
- Financial charges +€40
new in 2024: €40
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.
Cash bridge derived
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 | €795 | €755 | -€40 | -5.0% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €749 | €749 | = | 0.0% |
| Tangible fixed assets | 22/27 | €749 | €749 | = | 0.0% |
| Land and buildings | 22 | €385 | €385 | = | 0.0% |
| Furniture and vehicles | 24 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €46 | €6 | -€40 | -86.1% |
| Amounts receivable within one year | 40/41 | €42 | - | -€42 | |
| Other amounts receivable | 41 | €42 | - | -€42 | |
| Cash at bank and in hand | 54/58 | €4 | €6 | +€2 | +63.3% |
| Total equity and liabilities | 10/49 | €795 | €755 | -€40 | -5.0% |
| Equity | 10/15 | -€21,429 | -€22,059 | -€629 | -2.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,912 | €2,912 | = | 0.0% |
| Distributable reserves | 133 | €2,912 | €2,912 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,541 | -€31,171 | -€629 | -2.1% |
| Amounts payable | 17/49 | €22,224 | €22,814 | +€590 | +2.7% |
| Amounts payable within one year | 42/48 | €22,224 | €22,814 | +€590 | +2.7% |
| Trade debts | 44 | €795 | €621 | -€174 | -21.9% |
| Suppliers | 440/4 | €795 | €621 | -€174 | -21.9% |
| Other amounts payable | 47/48 | €21,429 | €22,193 | +€764 | +3.6% |
| Non-recurring operating income | 76A | - | €100 | +€100 | |
| Other operating charges | 640/8 | - | €64 | +€64 | |
| Gross operating margin | 9900 | -€795 | -€526 | +€269 | +33.8% |
| Operating profit (loss) | 9901 | -€795 | -€590 | +€205 | +25.8% |
| Financial charges | 65/66B | - | €40 | +€40 | |
| Recurring financial charges | 65 | - | €40 | +€40 | |
| Profit (loss) for the period before taxes | 9903 | -€795 | -€629 | +€166 | +20.8% |
| Profit (loss) for the period | 9904 | -€795 | -€629 | +€166 | +20.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€795 | -€629 | +€166 | +20.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.