BERKENHOF SERVICES: 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.
BERKENHOF SERVICES
Largest movements
- Tangible fixed assets -€17,325
down €17,325 (-4.2%), from €411,732 to €394,407
of which Land and buildings: -€15,540
- Cash -€11,955
down €11,955 (-94.1%), from €12,708 to €753
mainly Net result for the year (-€27,082) and Tax, wage and social debts (-€24,490)
- Profit (loss) carried forward -€27,082
new in 2025: -€27,082
- Tax, wage and social debts -€24,490
down €24,490 (-79.6%), from €30,755 to €6,265
of which Remuneration and social security: -€17,512
- Other debts +€20,970
up €20,970 (+26.9%), from €78,064 to €99,034
- Gross operating margin -€239,236
down €239,236 (-92.8%), from €257,672 to €18,437
- Staff costs -€148,517
down €148,517 (-93.8%), from €158,341 to €9,824
- Financial charges -€11,346
down €11,346 (-46.4%), from €24,460 to €13,114
- Depreciation -€7,972
down €7,972 (-31.5%), from €25,297 to €17,325
- Taxes -€5,891
down €5,891 (-97.2%), from €6,061 to €170
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €435,472 | €400,546 | -€34,926 | -8.0% |
| Fixed assets | 21/28 | €411,732 | €394,407 | -€17,325 | -4.2% |
| Tangible fixed assets | 22/27 | €411,732 | €394,407 | -€17,325 | -4.2% |
| Land and buildings | 22 | €407,950 | €392,410 | -€15,540 | -3.8% |
| Plant, machinery and equipment | 23 | €3,579 | €1,997 | -€1,582 | -44.2% |
| Furniture and vehicles | 24 | €203 | - | -€203 | |
| Current assets | 29/58 | €23,740 | €6,139 | -€17,601 | -74.1% |
| Stocks and contracts in progress | 3 | €3,850 | €3,850 | = | 0.0% |
| Stocks | 30/36 | €3,850 | €3,850 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,382 | €238 | -€3,144 | -93.0% |
| Trade receivables | 40 | €2,985 | - | -€2,985 | |
| Other amounts receivable | 41 | €398 | €238 | -€160 | -40.2% |
| Cash at bank and in hand | 54/58 | €12,708 | €753 | -€11,955 | -94.1% |
| Deferred charges and accrued income | 490/1 | €3,801 | €1,299 | -€2,502 | -65.8% |
| Total equity and liabilities | 10/49 | €435,472 | €400,546 | -€34,926 | -8.0% |
| Equity | 10/15 | €50,330 | €23,249 | -€27,082 | -53.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €44,130 | €44,130 | = | 0.0% |
| Distributable reserves | 133 | €44,130 | €44,130 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€27,082 | -€27,082 | |
| Amounts payable | 17/49 | €385,142 | €377,298 | -€7,845 | -2.0% |
| Amounts payable after more than one year | 17 | €232,333 | €232,333 | = | 0.0% |
| Financial debts | 170/4 | €222,333 | €222,333 | = | 0.0% |
| Other amounts payable | 178/9 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €152,809 | €144,964 | -€7,845 | -5.1% |
| Current portion of amounts payable after more than one year | 42 | €38,667 | €38,667 | = | 0.0% |
| Trade debts | 44 | €5,323 | €999 | -€4,324 | -81.2% |
| Suppliers | 440/4 | €5,323 | €999 | -€4,324 | -81.2% |
| Taxes, remuneration and social security | 45 | €30,755 | €6,265 | -€24,490 | -79.6% |
| Taxes | 450/3 | €13,243 | €6,265 | -€6,978 | -52.7% |
| Remuneration and social security | 454/9 | €17,512 | - | -€17,512 | |
| Other amounts payable | 47/48 | €78,064 | €99,034 | +€20,970 | +26.9% |
| Non-recurring operating income | 76A | €1,238 | €4,700 | +€3,462 | +280% |
| Remuneration, social security and pensions | 62 | €158,341 | €9,824 | -€148,517 | -93.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,297 | €17,325 | -€7,972 | -31.5% |
| Other operating charges | 640/8 | €5,141 | €5,188 | +€47 | +0.9% |
| Gross operating margin | 9900 | €257,672 | €18,437 | -€239,236 | -92.8% |
| Operating profit (loss) | 9901 | €68,894 | -€13,900 | -€82,794 | |
| Financial income | 75/76B | €187 | €102 | -€85 | -45.4% |
| Recurring financial income | 75 | €187 | €102 | -€85 | -45.4% |
| Financial charges | 65/66B | €24,460 | €13,114 | -€11,346 | -46.4% |
| Recurring financial charges | 65 | €24,460 | €13,114 | -€11,346 | -46.4% |
| Profit (loss) for the period before taxes | 9903 | €44,622 | -€26,912 | -€71,533 | |
| Income taxes | 67/77 | €6,061 | €170 | -€5,891 | -97.2% |
| Profit (loss) for the period | 9904 | €38,560 | -€27,082 | -€65,642 | |
| Profit (loss) for the period to be appropriated | 9905 | €38,560 | -€27,082 | -€65,642 |
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 17 October 2026 via checked.be.