BERKENHOEVE: 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.
BERKENHOEVE
Largest movements
- Receivables within one year +€29,477
up €29,477 (+58.7%), from €50,214 to €79,691
of which Trade receivables: +€31,000
- Cash -€9,431
down €9,431 (-42.1%), from €22,410 to €12,979
mainly Receivables within one year (-€29,477) and Current portion of long-term debt (-€2,215)
- Tangible fixed assets -€5,023
down €5,023 (-7.7%), from €65,562 to €60,538
- Deferred charges and accrued income -€3,156
down €3,156 (-43.6%), from €7,236 to €4,080
- Reserves +€13,272
up €13,272 (+11.1%), from €119,206 to €132,478
of which Distributable reserves: +€13,272
- Current portion of long-term debt -€2,215
no longer reported in 2025 (was €2,215)
- Taxes +€4,299
up €4,299 (+220.8%), from €1,947 to €6,245
- Gross operating margin +€2,885
up €2,885 (+12.0%), from €24,091 to €26,976
- Depreciation -€2,021
down €2,021 (-28.7%), from €7,044 to €5,023
- Financial income +€1,389
new in 2025: €1,389
- Financial charges -€684
down €684 (-58.1%), from €1,176 to €493
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 | €145,422 | €157,288 | +€11,866 | +8.2% |
| Fixed assets | 21/28 | €65,562 | €60,538 | -€5,023 | -7.7% |
| Tangible fixed assets | 22/27 | €65,562 | €60,538 | -€5,023 | -7.7% |
| Land and buildings | 22 | €53,865 | €52,917 | -€948 | -1.8% |
| Plant, machinery and equipment | 23 | €8,934 | €6,967 | -€1,967 | -22.0% |
| Furniture and vehicles | 24 | €2,763 | €654 | -€2,109 | -76.3% |
| Current assets | 29/58 | €79,860 | €96,750 | +€16,890 | +21.1% |
| Amounts receivable within one year | 40/41 | €50,214 | €79,691 | +€29,477 | +58.7% |
| Trade receivables | 40 | - | €31,000 | +€31,000 | |
| Other amounts receivable | 41 | €50,214 | €48,691 | -€1,523 | -3.0% |
| Cash at bank and in hand | 54/58 | €22,410 | €12,979 | -€9,431 | -42.1% |
| Deferred charges and accrued income | 490/1 | €7,236 | €4,080 | -€3,156 | -43.6% |
| Total equity and liabilities | 10/49 | €145,422 | €157,288 | +€11,866 | +8.2% |
| Equity | 10/15 | €137,798 | €151,070 | +€13,272 | +9.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €119,206 | €132,478 | +€13,272 | +11.1% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €117,347 | €130,619 | +€13,272 | +11.3% |
| Amounts payable | 17/49 | €7,624 | €6,218 | -€1,406 | -18.4% |
| Amounts payable within one year | 42/48 | €7,624 | €6,218 | -€1,406 | -18.4% |
| Current portion of amounts payable after more than one year | 42 | €2,215 | - | -€2,215 | |
| Trade debts | 44 | €1,336 | €2,460 | +€1,123 | +84.0% |
| Suppliers | 440/4 | €1,336 | €2,460 | +€1,123 | +84.0% |
| Taxes, remuneration and social security | 45 | €4,072 | €3,758 | -€314 | -7.7% |
| Taxes | 450/3 | €4,072 | €3,758 | -€314 | -7.7% |
| Non-recurring operating income | 76A | €3,950 | - | -€3,950 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,044 | €5,023 | -€2,021 | -28.7% |
| Other operating charges | 640/8 | €3,097 | €3,332 | +€235 | +7.6% |
| Gross operating margin | 9900 | €24,091 | €26,976 | +€2,885 | +12.0% |
| Operating profit (loss) | 9901 | €13,950 | €18,621 | +€4,671 | +33.5% |
| Financial income | 75/76B | - | €1,389 | +€1,389 | |
| Recurring financial income | 75 | - | €1,389 | +€1,389 | |
| Financial charges | 65/66B | €1,176 | €493 | -€684 | -58.1% |
| Recurring financial charges | 65 | €1,176 | €493 | -€684 | -58.1% |
| Profit (loss) for the period before taxes | 9903 | €12,774 | €19,517 | +€6,743 | +52.8% |
| Income taxes | 67/77 | €1,947 | €6,245 | +€4,299 | +220.8% |
| Profit (loss) for the period | 9904 | €10,827 | €13,272 | +€2,445 | +22.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,827 | €13,272 | +€2,445 | +22.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.