BERKENRIJS: 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
BERKENRIJS
NACE 01.130, Growing of vegetables, melons, roots and tubers
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€2.9m
2024 · €3.0m-€103,268
Equity
€9.4m
2024 · €8.1m+€1.3m
Cash
€1.6m
2024 · €66,291+€1.5m
Balance sheet total
€27.2m
2024 · €29.1m-€1.9m
Largest movements
Assets
- Receivables within one year -€1.5m
down €1.5m (-17.2%), from €8.9m to €7.4m
of which Trade receivables: -€1.2m
- Cash +€1.5m
up €1.5m (+2,261%), from €66,291 to €1.6m
mainly Net result for the year (+€2.9m) and Depreciation (+€1.9m)
- Tangible fixed assets -€1.5m
down €1.5m (-9.9%), from €14.9m to €13.4m
of which Plant, machinery and equipment: -€840,664
- Intangible fixed assets -€338,621
down €338,621 (-48.5%), from €698,221 to €359,600
Equity and liabilities
- Debts after one year -€4.5m
down €4.5m (-27.9%), from €16.0m to €11.5m
- Other debts +€1.8m
new in 2025: €1.8m
- Reserves +€1.3m
up €1.3m (+17.1%), from €7.6m to €8.9m
- Trade debts -€1.1m
down €1.1m (-45.3%), from €2.3m to €1.3m
Income statement
- Goods and materials -€701,986
down €701,986 (-12.5%), from €5.6m to €4.9m
- Turnover -€326,871
down €326,871 (-2.0%), from €16.3m to €15.9m
- Staff costs +€271,781
up €271,781 (+9.3%), from €2.9m to €3.2m
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
€3.0m
Turnover
-€326,871
Other operating income
-€138,274
Goods and materials
+€701,986
Services and other goods
+€91,808
Staff costs
-€271,781
Depreciation
-€34,231
Other operating charges
-€14,679
Other operating items
-€207,833
Financial income
-€18,119
Financial charges
+€154,316
Taxes
-€39,590
Result 2025
€2.9m
raises the resultlowers the resultnot broken down further in the accounts
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
+€7.5m
Investment
-€101,677
Financing
-€5.9m
Cash 2024
€66,291
From operations (derived)
+€7.5m
Net result for the year
+€2.9m
Depreciation
+€1.9m
Stocks and contracts
-€23,690
Receivables within one year
+€1.5m
Deferred charges and accrued income
+€16,426
Trade debts
-€1.1m
Tax, wage and social debts
+€240,830
Other debts
+€1.8m
Accrued charges and deferred income
+€158,080
Investment (derived)
-€101,677
Investment in fixed assets (net)
-€101,677
Financing
-€5.9m
Debts after one year
-€4.5m
Current portion of long-term debt
+€179,000
Contributions, distributions and other
-€1.6m
Cash 2025
€1.6m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,114,764 | €27,235,809 | -€1.9m | -6.5% |
| Fixed assets | 21/28 | €19,061,955 | €17,217,709 | -€1.8m | -9.7% |
| Intangible fixed assets | 21 | €698,221 | €359,600 | -€338,621 | -48.5% |
| Tangible fixed assets | 22/27 | €14,910,519 | €13,434,736 | -€1.5m | -9.9% |
| Land and buildings | 22 | €4,903,677 | €4,581,114 | -€322,563 | -6.6% |
| Plant, machinery and equipment | 23 | €9,637,224 | €8,796,560 | -€840,664 | -8.7% |
| Furniture and vehicles | 24 | €101,036 | €57,062 | -€43,974 | -43.5% |
| Assets under construction and advance payments | 27 | €268,582 | €0 | -€268,582 | -100% |
| Financial fixed assets | 28 | €3,453,215 | €3,423,373 | -€29,842 | -0.9% |
| Affiliated companies | 280/1 | €3,387,796 | €3,387,796 | = | 0.0% |
| Participating interests | 280 | €3,305,729 | €3,305,729 | = | 0.0% |
| Amounts receivable | 281 | €82,068 | €82,068 | = | 0.0% |
| Other financial fixed assets | 284/8 | €65,418 | €35,577 | -€29,842 | -45.6% |
| Shares | 284 | €1,480 | €1,480 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €63,938 | €34,097 | -€29,842 | -46.7% |
| Current assets | 29/58 | €10,052,809 | €10,018,100 | -€34,709 | -0.3% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €940,169 | €963,859 | +€23,690 | +2.5% |
| Stocks | 30/36 | €940,169 | €963,859 | +€23,690 | +2.5% |
| Work in progress | 32 | €940,169 | €963,859 | +€23,690 | +2.5% |
| Amounts receivable within one year | 40/41 | €8,941,758 | €7,400,888 | -€1.5m | -17.2% |
| Trade receivables | 40 | €2,941,758 | €1,700,888 | -€1.2m | -42.2% |
| Other amounts receivable | 41 | €6,000,000 | €5,700,000 | -€300,000 | -5.0% |
| Current investments | 50/53 | €0 | - | = | |
| Other investments | 51/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €66,291 | €1,565,187 | +€1.5m | +2,261% |
| Deferred charges and accrued income | 490/1 | €104,592 | €88,166 | -€16,426 | -15.7% |
| Total equity and liabilities | 10/49 | €29,114,764 | €27,235,809 | -€1.9m | -6.5% |
| Equity | 10/15 | €8,069,638 | €9,361,407 | +€1.3m | +16.0% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €7,569,638 | €8,861,407 | +€1.3m | +17.1% |
| Distributable reserves | 133 | €7,569,638 | €8,861,407 | +€1.3m | +17.1% |
| Amounts payable | 17/49 | €21,045,126 | €17,874,402 | -€3.2m | -15.1% |
| Amounts payable after more than one year | 17 | €16,011,605 | €11,548,292 | -€4.5m | -27.9% |
| Financial debts | 170/4 | €16,011,605 | €11,548,292 | -€4.5m | -27.9% |
| Subordinated loans | 170 | €1,500,000 | €1,500,000 | = | 0.0% |
| Credit institutions | 173 | €11,678,571 | €10,048,292 | -€1.6m | -14.0% |
| Other loans | 174 | €2,833,034 | €0 | -€2.8m | -100% |
| Amounts payable within one year | 42/48 | €5,000,823 | €6,135,333 | +€1.1m | +22.7% |
| Current portion of amounts payable after more than one year | 42 | €2,121,429 | €2,300,429 | +€179,000 | +8.4% |
| Trade debts | 44 | €2,330,131 | €1,274,500 | -€1.1m | -45.3% |
| Suppliers | 440/4 | €2,330,131 | €1,274,500 | -€1.1m | -45.3% |
| Taxes, remuneration and social security | 45 | €549,264 | €790,094 | +€240,830 | +43.8% |
| Taxes | 450/3 | €285,449 | €503,454 | +€218,006 | +76.4% |
| Remuneration and social security | 454/9 | €263,815 | €286,640 | +€22,825 | +8.7% |
| Other amounts payable | 47/48 | - | €1,770,311 | +€1.8m | |
| Accrued charges and deferred income | 492/3 | €32,698 | €190,777 | +€158,080 | +483% |
| Operating income | 70/76A | €16,563,271 | €16,076,182 | -€487,090 | -2.9% |
| Turnover | 70 | €16,258,446 | €15,931,576 | -€326,871 | -2.0% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €45,635 | €23,690 | -€21,945 | -48.1% |
| Other operating income | 74 | €259,190 | €120,916 | -€138,274 | -53.3% |
| Operating charges | 60/66A | €12,027,111 | €11,739,897 | -€287,214 | -2.4% |
| Goods for resale, raw materials and consumables | 60 | €5,596,017 | €4,894,030 | -€701,986 | -12.5% |
| Purchases | 600/8 | €5,596,017 | €4,894,030 | -€701,986 | -12.5% |
| Services and other goods | 61 | €1,543,138 | €1,451,330 | -€91,808 | -5.9% |
| Remuneration, social security and pensions | 62 | €2,925,905 | €3,197,686 | +€271,781 | +9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,911,692 | €1,945,922 | +€34,231 | +1.8% |
| Other operating charges | 640/8 | €50,360 | €65,039 | +€14,679 | +29.1% |
| Non-recurring operating charges | 66A | - | €185,888 | +€185,888 | |
| Operating profit (loss) | 9901 | €4,536,160 | €4,336,285 | -€199,876 | -4.4% |
| Financial income | 75/76B | €53,351 | €35,233 | -€18,119 | -34.0% |
| Recurring financial income | 75 | €53,351 | €35,233 | -€18,119 | -34.0% |
| Income from financial fixed assets | 750 | €1,231 | €1,231 | = | 0.0% |
| Income from current assets | 751 | €19,503 | €0 | -€19,503 | -100% |
| Other financial income | 752/9 | €32,617 | €34,002 | +€1,385 | +4.2% |
| Financial charges | 65/66B | €699,630 | €545,314 | -€154,316 | -22.1% |
| Recurring financial charges | 65 | €699,630 | €545,314 | -€154,316 | -22.1% |
| Debt charges | 650 | €698,770 | €539,164 | -€159,606 | -22.8% |
| Other financial charges | 652/9 | €861 | €6,151 | +€5,290 | +614% |
| Profit (loss) for the period before taxes | 9903 | €3,889,881 | €3,826,203 | -€63,678 | -1.6% |
| Income taxes | 67/77 | €924,534 | €964,124 | +€39,590 | +4.3% |
| Taxes | 670/3 | €924,534 | €964,124 | +€39,590 | +4.3% |
| Profit (loss) for the period | 9904 | €2,965,347 | €2,862,080 | -€103,268 | -3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,965,347 | €2,862,080 | -€103,268 | -3.5% |
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 16 October 2026 via checked.be.