Berkenlaan: 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.
Berkenlaan
Largest movements
- Receivables within one year -€10.6m
down €10.6m (-72.6%), from €14.6m to €4.0m
of which Trade receivables: -€13.3m
- Contributions -€3.9m
down €3.9m (-98.4%), from €4.0m to €62,000
- Trade debts -€3.2m
down €3.2m (-95.9%), from €3.3m to €133,793
- Other debts -€3.0m
down €3.0m (-41.3%), from €7.2m to €4.2m
- Tax, wage and social debts -€269,300
no longer reported in 2025 (was €269,300)
- Reserves -€201,445
down €201,445 (-71.6%), from €281,491 to €80,046
of which Non-distributable reserves: -€275,291
- Gross operating margin -€2.7m
down €2.7m (-99.5%), from €2.7m to €13,336
- Taxes -€386,262
down €386,262 (-94.0%), from €410,877 to €24,615
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 | €15,026,025 | €4,495,275 | -€10.5m | -70.1% |
| Current assets | 29/58 | €15,026,025 | €4,495,275 | -€10.5m | -70.1% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €14,639,182 | €4,011,659 | -€10.6m | -72.6% |
| Trade receivables | 40 | €13,275,215 | €549 | -€13.3m | -100.0% |
| Other amounts receivable | 41 | €1,363,967 | €4,011,109 | +€2.6m | +194% |
| Cash at bank and in hand | 54/58 | €386,842 | €483,616 | +€96,774 | +25.0% |
| Total equity and liabilities | 10/49 | €15,026,025 | €4,495,275 | -€10.5m | -70.1% |
| Equity | 10/15 | €4,275,491 | €142,046 | -€4.1m | -96.7% |
| Contributions | 10/11 | €3,994,000 | €62,000 | -€3.9m | -98.4% |
| Capital | 10 | €3,994,000 | €62,000 | -€3.9m | -98.4% |
| Issued capital | 100 | €3,994,000 | €62,000 | -€3.9m | -98.4% |
| Reserves | 13 | €281,491 | €80,046 | -€201,445 | -71.6% |
| Non-distributable reserves | 130/1 | €281,491 | €6,200 | -€275,291 | -97.8% |
| Legal reserve | 130 | €281,491 | €6,200 | -€275,291 | -97.8% |
| Distributable reserves | 133 | - | €73,846 | +€73,846 | |
| Amounts payable | 17/49 | €10,750,533 | €4,353,229 | -€6.4m | -59.5% |
| Amounts payable within one year | 42/48 | €10,750,446 | €4,353,142 | -€6.4m | -59.5% |
| Trade debts | 44 | €3,297,865 | €133,793 | -€3.2m | -95.9% |
| Suppliers | 440/4 | €3,297,865 | €133,793 | -€3.2m | -95.9% |
| Taxes, remuneration and social security | 45 | €269,300 | - | -€269,300 | |
| Taxes | 450/3 | €269,300 | - | -€269,300 | |
| Other amounts payable | 47/48 | €7,183,281 | €4,219,349 | -€3.0m | -41.3% |
| Accrued charges and deferred income | 492/3 | €87 | €87 | = | 0.0% |
| Other operating charges | 640/8 | €1,943 | €1,398 | -€544 | -28.0% |
| Gross operating margin | 9900 | €2,720,115 | €13,336 | -€2.7m | -99.5% |
| Operating profit (loss) | 9901 | €2,718,173 | €11,938 | -€2.7m | -99.6% |
| Financial income | 75/76B | €108,021 | €88,732 | -€19,289 | -17.9% |
| Recurring financial income | 75 | €108,021 | €88,732 | -€19,289 | -17.9% |
| Financial charges | 65/66B | €2,119 | €2,208 | +€89 | +4.2% |
| Recurring financial charges | 65 | €2,119 | €2,208 | +€89 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | €2,824,074 | €98,462 | -€2.7m | -96.5% |
| Income taxes | 67/77 | €410,877 | €24,615 | -€386,262 | -94.0% |
| Profit (loss) for the period | 9904 | €2,413,197 | €73,846 | -€2.3m | -96.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,413,197 | €73,846 | -€2.3m | -96.9% |
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 18 October 2026 via checked.be.