BERKER: 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.
BERKER
Largest movements
- Receivables within one year +€32,046
up €32,046 (+45.3%), from €70,702 to €102,748
of which Trade receivables: +€32,883
- Tangible fixed assets +€19,540
up €19,540 (+52.3%), from €37,356 to €56,896
of which Furniture and vehicles: +€34,064
- Cash +€15,181
up €15,181 (+1,450%), from €1,047 to €16,229
mainly Debts after one year (+€35,260) and Depreciation (+€19,460)
- Debts after one year +€35,260
up €35,260 (+182%), from €19,359 to €54,619
- Profit (loss) carried forward +€16,395
up €16,395 (+47.2%), from €34,762 to €51,157
- Tax, wage and social debts +€13,702
up €13,702 (+27.0%), from €50,842 to €64,545
of which Taxes: +€23,059
- Short-term financial debts +€3,632
up €3,632 (+82.0%), from €4,429 to €8,061
- Turnover +€42,350
up €42,350 (+7.5%), from €568,008 to €610,359
- Gross operating margin +€29,243
up €29,243 (+12.5%), from €234,886 to €264,130
- Purchases and services +€15,190
up €15,190 (+4.6%), from €333,511 to €348,701
- Depreciation +€11,514
up €11,514 (+145%), from €7,947 to €19,460
- Staff costs +€9,870
up €9,870 (+4.9%), from €200,032 to €209,902
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 | €117,812 | €185,579 | +€67,767 | +57.5% |
| Fixed assets | 21/28 | €46,063 | €66,603 | +€20,540 | +44.6% |
| Tangible fixed assets | 22/27 | €37,356 | €56,896 | +€19,540 | +52.3% |
| Furniture and vehicles | 24 | - | €34,064 | +€34,064 | |
| Leasing and similar rights | 25 | €37,356 | €22,833 | -€14,524 | -38.9% |
| Financial fixed assets | 28 | €8,707 | €9,707 | +€1,000 | +11.5% |
| Current assets | 29/58 | €71,749 | €118,976 | +€47,227 | +65.8% |
| Amounts receivable within one year | 40/41 | €70,702 | €102,748 | +€32,046 | +45.3% |
| Trade receivables | 40 | €68,065 | €100,948 | +€32,883 | +48.3% |
| Other amounts receivable | 41 | €2,637 | €1,800 | -€837 | -31.7% |
| Cash at bank and in hand | 54/58 | €1,047 | €16,229 | +€15,181 | +1,450% |
| Total equity and liabilities | 10/49 | €117,812 | €185,579 | +€67,767 | +57.5% |
| Equity | 10/15 | €41,960 | €58,355 | +€16,395 | +39.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €997 | €997 | = | 0.0% |
| Non-distributable reserves | 130/1 | €997 | €997 | = | 0.0% |
| Reserves not available under the articles | 1311 | €997 | €997 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,762 | €51,157 | +€16,395 | +47.2% |
| Amounts payable | 17/49 | €75,852 | €127,225 | +€51,372 | +67.7% |
| Amounts payable after more than one year | 17 | €19,359 | €54,619 | +€35,260 | +182% |
| Financial debts | 170/4 | €19,359 | €54,619 | +€35,260 | +182% |
| Amounts payable within one year | 42/48 | €56,494 | €72,606 | +€16,112 | +28.5% |
| Financial debts | 43 | €4,429 | €8,061 | +€3,632 | +82.0% |
| Credit institutions | 430/8 | €4,429 | €8,061 | +€3,632 | +82.0% |
| Trade debts | 44 | €1,222 | - | -€1,222 | |
| Suppliers | 440/4 | €1,222 | - | -€1,222 | |
| Taxes, remuneration and social security | 45 | €50,842 | €64,545 | +€13,702 | +27.0% |
| Taxes | 450/3 | €33,435 | €56,494 | +€23,059 | +69.0% |
| Remuneration and social security | 454/9 | €17,408 | €8,051 | -€9,357 | -53.8% |
| Turnover | 70 | €568,008 | €610,359 | +€42,350 | +7.5% |
| Non-recurring operating income | 76A | - | €2,475 | +€2,475 | |
| Goods, raw materials, services and sundry goods | 60/61 | €333,511 | €348,701 | +€15,190 | +4.6% |
| Remuneration, social security and pensions | 62 | €200,032 | €209,902 | +€9,870 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,947 | €19,460 | +€11,514 | +145% |
| Other operating charges | 640/8 | €11,034 | €9,527 | -€1,507 | -13.7% |
| Gross operating margin | 9900 | €234,886 | €264,130 | +€29,243 | +12.5% |
| Operating profit (loss) | 9901 | €15,874 | €25,241 | +€9,367 | +59.0% |
| Financial charges | 65/66B | €895 | €3,381 | +€2,486 | +278% |
| Recurring financial charges | 65 | €895 | €3,381 | +€2,486 | +278% |
| Profit (loss) for the period before taxes | 9903 | €14,978 | €21,860 | +€6,882 | +45.9% |
| Income taxes | 67/77 | €3,745 | €5,465 | +€1,720 | +45.9% |
| Profit (loss) for the period | 9904 | €11,234 | €16,395 | +€5,161 | +45.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,234 | €16,395 | +€5,161 | +45.9% |
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 16 October 2026 via checked.be.