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 56.210, Event catering
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€6,541
2024 · €17,722-€11,181
Equity
€635,714
2024 · €631,262+€4,452
Cash
€315,395
2024 · €329,875-€14,480
Balance sheet total
€917,541
2024 · €943,607-€26,066
Largest movements
Assets
- Tangible fixed assets -€27,127
down €27,127 (-4.6%), from €583,638 to €556,510
of which Land and buildings: -€17,932
- Cash -€14,480
down €14,480 (-4.4%), from €329,875 to €315,395
mainly Debts after one year (-€25,260) and Receivables within one year (-€11,702)
- Receivables within one year +€11,702
up €11,702 (+250%), from €4,673 to €16,376
Equity and liabilities
- Debts after one year -€25,260
down €25,260 (-29.9%), from €84,538 to €59,278
- Trade debts -€11,046
down €11,046 (-61.9%), from €17,852 to €6,805
Income statement
- Staff costs +€11,734
up €11,734 (+4.1%), from €288,487 to €300,222
- Depreciation +€5,873
up €5,873 (+23.7%), from €24,800 to €30,672
- Taxes -€3,670
down €3,670 (-46.9%), from €7,823 to €4,153
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
€17,722
Gross operating margin
-€115
Staff costs
-€11,734
Depreciation
-€5,873
Other operating charges
-€237
Financial income
+€453
Financial charges
+€2,655
Taxes
+€3,670
Result 2025
€6,541
raises the resultlowers the result
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
+€19,127
Investment
-€3,545
Financing
-€30,062
Cash 2024
€329,875
From operations (derived)
+€19,127
Net result for the year
+€6,541
Depreciation
+€30,672
Stocks and contracts
+€30
Receivables within one year
-€11,702
Deferred charges and accrued income
-€3,869
Trade debts
-€11,046
Tax, wage and social debts
+€6,900
Advances received
-€2,637
Other debts
+€4,239
Investment (derived)
-€3,545
Investment in fixed assets (net)
-€3,545
Financing
-€30,062
Debts after one year
-€25,260
Current portion of long-term debt
+€495
Short-term financial debts
-€3,208
Contributions, distributions and other
-€2,089
Cash 2025
€315,395
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €943,607 | €917,541 | -€26,066 | -2.8% |
| Fixed assets | 21/28 | €583,638 | €556,510 | -€27,127 | -4.6% |
| Tangible fixed assets | 22/27 | €583,638 | €556,510 | -€27,127 | -4.6% |
| Land and buildings | 22 | €537,189 | €519,257 | -€17,932 | -3.3% |
| Plant, machinery and equipment | 23 | €2,807 | €2,893 | +€86 | +3.1% |
| Furniture and vehicles | 24 | €43,642 | €34,360 | -€9,282 | -21.3% |
| Current assets | 29/58 | €359,970 | €361,031 | +€1,061 | +0.3% |
| Stocks and contracts in progress | 3 | €19,384 | €19,354 | -€30 | -0.2% |
| Stocks | 30/36 | €19,384 | €19,354 | -€30 | -0.2% |
| Amounts receivable within one year | 40/41 | €4,673 | €16,376 | +€11,702 | +250% |
| Other amounts receivable | 41 | €4,673 | €16,376 | +€11,702 | +250% |
| Cash at bank and in hand | 54/58 | €329,875 | €315,395 | -€14,480 | -4.4% |
| Deferred charges and accrued income | 490/1 | €6,037 | €9,906 | +€3,869 | +64.1% |
| Total equity and liabilities | 10/49 | €943,607 | €917,541 | -€26,066 | -2.8% |
| Equity | 10/15 | €631,262 | €635,714 | +€4,452 | +0.7% |
| Contributions | 10/11 | €273,596 | €273,596 | = | 0.0% |
| Reserves | 13 | €351,318 | €355,769 | +€4,452 | +1.3% |
| Distributable reserves | 133 | €351,318 | €355,769 | +€4,452 | +1.3% |
| Profit (loss) carried forward | 14 | €6,349 | €6,349 | = | 0.0% |
| Provisions and deferred taxes | 16 | €24,210 | €24,210 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €24,210 | €24,210 | = | 0.0% |
| Pensions and similar obligations | 160 | €24,210 | €24,210 | = | 0.0% |
| Amounts payable | 17/49 | €288,135 | €257,617 | -€30,518 | -10.6% |
| Amounts payable after more than one year | 17 | €84,538 | €59,278 | -€25,260 | -29.9% |
| Financial debts | 170/4 | €84,538 | €59,278 | -€25,260 | -29.9% |
| Amounts payable within one year | 42/48 | €203,597 | €198,339 | -€5,258 | -2.6% |
| Current portion of amounts payable after more than one year | 42 | €24,765 | €25,260 | +€495 | +2.0% |
| Financial debts | 43 | €3,208 | €0 | -€3,208 | -100% |
| Credit institutions | 430/8 | €3,208 | €0 | -€3,208 | -100% |
| Trade debts | 44 | €17,852 | €6,805 | -€11,046 | -61.9% |
| Suppliers | 440/4 | €17,852 | €6,805 | -€11,046 | -61.9% |
| Advances received on contracts in progress | 46 | €13,422 | €10,785 | -€2,637 | -19.6% |
| Taxes, remuneration and social security | 45 | €25,556 | €32,455 | +€6,900 | +27.0% |
| Taxes | 450/3 | €7,264 | €11,715 | +€4,451 | +61.3% |
| Remuneration and social security | 454/9 | €18,292 | €20,740 | +€2,449 | +13.4% |
| Other amounts payable | 47/48 | €118,794 | €123,033 | +€4,239 | +3.6% |
| Remuneration, social security and pensions | 62 | €288,487 | €300,222 | +€11,734 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,800 | €30,672 | +€5,873 | +23.7% |
| Other operating charges | 640/8 | €3,600 | €3,837 | +€237 | +6.6% |
| Gross operating margin | 9900 | €347,153 | €347,038 | -€115 | 0.0% |
| Operating profit (loss) | 9901 | €30,266 | €12,306 | -€17,960 | -59.3% |
| Financial income | 75/76B | €425 | €878 | +€453 | +107% |
| Recurring financial income | 75 | €425 | €878 | +€453 | +107% |
| Financial charges | 65/66B | €5,145 | €2,490 | -€2,655 | -51.6% |
| Recurring financial charges | 65 | €5,145 | €2,490 | -€2,655 | -51.6% |
| Profit (loss) for the period before taxes | 9903 | €25,545 | €10,694 | -€14,851 | -58.1% |
| Income taxes | 67/77 | €7,823 | €4,153 | -€3,670 | -46.9% |
| Profit (loss) for the period | 9904 | €17,722 | €6,541 | -€11,181 | -63.1% |
| Profit (loss) for the period to be appropriated | 9905 | €17,722 | €6,541 | -€11,181 | -63.1% |
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 19 October 2026 via checked.be.