Berkenrode: what changed
Two fiscal 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.
Berkenrode
Largest movements
- Receivables within one year +€105,964
up €105,964 (+14.7%), from €719,303 to €825,268
of which Other amounts receivable: +€111,739
- Tangible fixed assets -€49,095
down €49,095 (-4.1%), from €1.2m to €1.2m
- Profit (loss) carried forward +€40,829
up €40,829 (+7.1%), from €578,749 to €619,578
- Gross operating margin +€8,286
up €8,286 (+5.8%), from €142,881 to €151,167
- Financial income +€2,172
up €2,172 (+16.3%), from €13,303 to €15,475
- Depreciation +€1,645
up €1,645 (+2.3%), from €72,398 to €74,043
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,976,448 | €2,015,785 | +€39,337 | +2.0% |
| Fixed assets | 21/28 | €1,205,318 | €1,156,223 | -€49,095 | -4.1% |
| Tangible fixed assets | 22/27 | €1,204,520 | €1,155,426 | -€49,095 | -4.1% |
| Land and buildings | 22 | €1,204,520 | €1,155,426 | -€49,095 | -4.1% |
| Financial fixed assets | 28 | €797 | €797 | = | 0.0% |
| Current assets | 29/58 | €771,130 | €859,562 | +€88,432 | +11.5% |
| Amounts receivable within one year | 40/41 | €719,303 | €825,268 | +€105,964 | +14.7% |
| Trade receivables | 40 | €6,834 | €1,060 | -€5,774 | -84.5% |
| Other amounts receivable | 41 | €712,469 | €824,208 | +€111,739 | +15.7% |
| Cash at bank and in hand | 54/58 | €49,412 | €31,764 | -€17,648 | -35.7% |
| Deferred charges and accrued income | 490/1 | €2,415 | €2,531 | +€116 | +4.8% |
| Total equity and liabilities | 10/49 | €1,976,448 | €2,015,785 | +€39,337 | +2.0% |
| Equity | 10/15 | €646,949 | €687,778 | +€40,829 | +6.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €578,749 | €619,578 | +€40,829 | +7.1% |
| Amounts payable | 17/49 | €1,329,499 | €1,328,007 | -€1,492 | -0.1% |
| Amounts payable within one year | 42/48 | €1,329,499 | €1,328,007 | -€1,492 | -0.1% |
| Trade debts | 44 | €3,985 | €2,588 | -€1,397 | -35.1% |
| Suppliers | 440/4 | €3,985 | €2,588 | -€1,397 | -35.1% |
| Other amounts payable | 47/48 | €1,325,514 | €1,325,419 | -€95 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,398 | €74,043 | +€1,645 | +2.3% |
| Other operating charges | 640/8 | €24,866 | €25,713 | +€847 | +3.4% |
| Gross operating margin | 9900 | €142,881 | €151,167 | +€8,286 | +5.8% |
| Operating profit (loss) | 9901 | €45,617 | €51,411 | +€5,794 | +12.7% |
| Financial income | 75/76B | €13,303 | €15,475 | +€2,172 | +16.3% |
| Recurring financial income | 75 | €13,303 | €15,475 | +€2,172 | +16.3% |
| Financial charges | 65/66B | €26,127 | €26,056 | -€71 | -0.3% |
| Recurring financial charges | 65 | €26,127 | €26,056 | -€71 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €32,793 | €40,829 | +€8,036 | +24.5% |
| Profit (loss) for the period | 9904 | €32,793 | €40,829 | +€8,036 | +24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €32,793 | €40,829 | +€8,036 | +24.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.