Berkenhof: 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
Berkenhof
NACE 87.202, Residential care activities
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€551,618
2024 · €511,365+€40,253
Equity
€5.5m
2024 · €5.0m+€534,558
Cash
€2.6m
2024 · €1.1m+€1.5m
Balance sheet total
€6.2m
2024 · €5.7m+€552,957
Largest movements
Assets
- Cash +€1.5m
up €1.5m (+127.5%), from €1.1m to €2.6m
mainly Current investments (+€1.1m) and Net result for the year (+€551,618)
- Current investments -€1.1m
down €1.1m (-52.4%), from €2.1m to €995,000
- Tangible fixed assets +€99,407
up €99,407 (+4.5%), from €2.2m to €2.3m
of which Land and buildings: +€455,556
Equity and liabilities
- Profit (loss) carried forward +€551,618
up €551,618 (+14.5%), from €3.8m to €4.3m
Income statement
- Gross operating margin +€208,278
up €208,278 (+5.4%), from €3.9m to €4.1m
- Staff costs +€103,652
up €103,652 (+3.2%), from €3.2m to €3.3m
- Depreciation +€44,437
up €44,437 (+32.5%), from €136,915 to €181,352
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
€511,365
Gross operating margin
+€208,278
Staff costs
-€103,652
Depreciation
-€44,437
Other operating charges
-€36,775
Financial income
+€18,745
Financial charges
-€1,906
Result 2025
€551,618
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.
From operations
+€663,000
Investment
+€813,241
Financing
-€17,060
Cash 2024
€1.1m
From operations (derived)
+€663,000
Net result for the year
+€551,618
Depreciation
+€181,352
Receivables within one year
-€61,539
Deferred charges and accrued income
-€26,830
Trade debts
+€44,761
Tax, wage and social debts
-€29,561
Accrued charges and deferred income
+€3,199
Investment (derived)
+€813,241
Investment in fixed assets (net)
-€280,759
Current investments
+€1.1m
Financing
-€17,060
Contributions, distributions and other
-€17,060
Cash 2025
€2.6m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,653,081 | €6,206,038 | +€552,957 | +9.8% |
| Fixed assets | 21/28 | €2,196,468 | €2,295,875 | +€99,407 | +4.5% |
| Tangible fixed assets | 22/27 | €2,195,785 | €2,295,192 | +€99,407 | +4.5% |
| Land and buildings | 22 | €1,590,426 | €2,045,982 | +€455,556 | +28.6% |
| Plant, machinery and equipment | 23 | €100,296 | €99,481 | -€815 | -0.8% |
| Furniture and vehicles | 24 | €58,440 | €149,729 | +€91,289 | +156.2% |
| Assets under construction and advance payments | 27 | €446,623 | - | -€446,623 | |
| Financial fixed assets | 28 | €683 | €683 | = | 0.0% |
| Current assets | 29/58 | €3,456,613 | €3,910,163 | +€453,550 | +13.1% |
| Amounts receivable within one year | 40/41 | €213,620 | €275,159 | +€61,539 | +28.8% |
| Trade receivables | 40 | €52,744 | €53,920 | +€1,176 | +2.2% |
| Other amounts receivable | 41 | €160,876 | €221,239 | +€60,363 | +37.5% |
| Current investments | 50/53 | €2,089,000 | €995,000 | -€1.1m | -52.4% |
| Cash at bank and in hand | 54/58 | €1,144,369 | €2,603,550 | +€1.5m | +127.5% |
| Deferred charges and accrued income | 490/1 | €9,624 | €36,454 | +€26,830 | +278.8% |
| Total equity and liabilities | 10/49 | €5,653,081 | €6,206,038 | +€552,957 | +9.8% |
| Equity | 10/15 | €4,960,577 | €5,495,135 | +€534,558 | +10.8% |
| Contributions | 10/11 | €149,735 | €149,735 | = | 0.0% |
| Capital | 10 | €149,735 | €149,735 | = | 0.0% |
| Reserves | 13 | €869,867 | €869,867 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,797,460 | €4,349,078 | +€551,618 | +14.5% |
| Investment grants | 15 | €143,515 | €126,455 | -€17,060 | -11.9% |
| Amounts payable | 17/49 | €692,504 | €710,903 | +€18,399 | +2.7% |
| Amounts payable within one year | 42/48 | €681,763 | €696,963 | +€15,200 | +2.2% |
| Trade debts | 44 | €147,558 | €192,319 | +€44,761 | +30.3% |
| Suppliers | 440/4 | €147,558 | €192,319 | +€44,761 | +30.3% |
| Taxes, remuneration and social security | 45 | €534,205 | €504,644 | -€29,561 | -5.5% |
| Taxes | 450/3 | €39,614 | - | -€39,614 | |
| Remuneration and social security | 454/9 | €494,591 | €504,644 | +€10,053 | +2.0% |
| Accrued charges and deferred income | 492/3 | €10,741 | €13,940 | +€3,199 | +29.8% |
| Turnover | 70 | €353,947 | €383,108 | +€29,161 | +8.2% |
| Membership fees, donations, legacies and grants | 73 | €3,737,262 | €3,868,269 | +€131,007 | +3.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €458,799 | €446,331 | -€12,468 | -2.7% |
| Remuneration, social security and pensions | 62 | €3,230,358 | €3,334,010 | +€103,652 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €136,915 | €181,352 | +€44,437 | +32.5% |
| Other operating charges | 640/8 | €963 | €37,738 | +€36,775 | +3818.8% |
| Gross operating margin | 9900 | €3,861,344 | €4,069,622 | +€208,278 | +5.4% |
| Operating profit (loss) | 9901 | €493,108 | €516,522 | +€23,414 | +4.7% |
| Financial income | 75/76B | €19,918 | €38,663 | +€18,745 | +94.1% |
| Recurring financial income | 75 | €19,918 | €38,663 | +€18,745 | +94.1% |
| Financial charges | 65/66B | €1,661 | €3,567 | +€1,906 | +114.8% |
| Recurring financial charges | 65 | €1,661 | €2,572 | +€911 | +54.8% |
| Non-recurring financial charges | 66B | - | €995 | +€995 | |
| Profit (loss) for the period before taxes | 9903 | €511,365 | €551,618 | +€40,253 | +7.9% |
| Profit (loss) for the period | 9904 | €511,365 | €551,618 | +€40,253 | +7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €511,365 | €551,618 | +€40,253 | +7.9% |
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 10 October 2026 via checked.be.