BERKENWEELDE: 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.
BERKENWEELDE
Largest movements
- Receivables within one year +€40,129
up €40,129 (+23.9%), from €168,213 to €208,341
of which Other amounts receivable: +€33,352
- Cash -€9,973
down €9,973 (-48.6%), from €20,531 to €10,558
mainly Receivables within one year (-€40,129) and Investment in fixed assets (net) (-€27,694)
- Tangible fixed assets +€7,796
up €7,796 (+2.6%), from €298,246 to €306,042
of which Land and buildings: +€9,435
- Debts after one year +€26,202
up €26,202 (+18.3%), from €143,175 to €169,377
- Gross operating margin +€7,728
up €7,728 (+34.9%), from €22,134 to €29,862
- Other operating charges +€1,952
up €1,952 (+38.6%), from €5,058 to €7,010
- Taxes +€1,281
up €1,281 (+222.6%), from €575 to €1,856
- Financial income +€1,066
up €1,066 (+31.6%), from €3,371 to €4,436
- Financial charges +€965
up €965 (+27.4%), from €3,524 to €4,489
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 | €488,973 | €526,944 | +€37,971 | +7.8% |
| Fixed assets | 21/28 | €298,246 | €306,042 | +€7,796 | +2.6% |
| Tangible fixed assets | 22/27 | €298,246 | €306,042 | +€7,796 | +2.6% |
| Land and buildings | 22 | €294,288 | €303,723 | +€9,435 | +3.2% |
| Plant, machinery and equipment | 23 | €3,958 | €2,319 | -€1,639 | -41.4% |
| Current assets | 29/58 | €190,727 | €220,902 | +€30,176 | +15.8% |
| Amounts receivable within one year | 40/41 | €168,213 | €208,341 | +€40,129 | +23.9% |
| Trade receivables | 40 | €1,348 | €8,125 | +€6,777 | +502.7% |
| Other amounts receivable | 41 | €166,865 | €200,216 | +€33,352 | +20.0% |
| Cash at bank and in hand | 54/58 | €20,531 | €10,558 | -€9,973 | -48.6% |
| Deferred charges and accrued income | 490/1 | €1,983 | €2,003 | +€20 | +1.0% |
| Total equity and liabilities | 10/49 | €488,973 | €526,944 | +€37,971 | +7.8% |
| Equity | 10/15 | €206,004 | €207,049 | +€1,045 | +0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €185,544 | €186,589 | +€1,045 | +0.6% |
| Provisions and deferred taxes | 16 | €120,239 | €120,239 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €120,239 | €120,239 | = | 0.0% |
| Pensions and similar obligations | 160 | €120,239 | €120,239 | = | 0.0% |
| Amounts payable | 17/49 | €162,730 | €199,656 | +€36,926 | +22.7% |
| Amounts payable after more than one year | 17 | €143,175 | €169,377 | +€26,202 | +18.3% |
| Financial debts | 170/4 | €143,175 | €169,377 | +€26,202 | +18.3% |
| Amounts payable within one year | 42/48 | €19,468 | €30,190 | +€10,722 | +55.1% |
| Current portion of amounts payable after more than one year | 42 | €16,290 | €20,963 | +€4,673 | +28.7% |
| Trade debts | 44 | €1,270 | €4,144 | +€2,874 | +226.4% |
| Suppliers | 440/4 | €1,270 | €4,144 | +€2,874 | +226.4% |
| Taxes, remuneration and social security | 45 | €1,908 | €5,083 | +€3,175 | +166.4% |
| Taxes | 450/3 | €1,908 | €5,083 | +€3,175 | +166.4% |
| Accrued charges and deferred income | 492/3 | €88 | €89 | +€2 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,822 | €19,898 | +€76 | +0.4% |
| Other operating charges | 640/8 | €5,058 | €7,010 | +€1,952 | +38.6% |
| Gross operating margin | 9900 | €22,134 | €29,862 | +€7,728 | +34.9% |
| Operating profit (loss) | 9901 | -€2,747 | €2,954 | +€5,701 | |
| Financial income | 75/76B | €3,371 | €4,436 | +€1,066 | +31.6% |
| Recurring financial income | 75 | €3,371 | €4,436 | +€1,066 | +31.6% |
| Financial charges | 65/66B | €3,524 | €4,489 | +€965 | +27.4% |
| Recurring financial charges | 65 | €3,524 | €4,489 | +€965 | +27.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,900 | €2,902 | +€5,802 | |
| Income taxes | 67/77 | €575 | €1,856 | +€1,281 | +222.6% |
| Profit (loss) for the period | 9904 | -€3,476 | €1,045 | +€4,521 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,476 | €1,045 | +€4,521 |
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 12 October 2026 via checked.be.