Berkley Benelux: 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.
Berkley Benelux
Largest movements
- Receivables within one year -€1.6m
down €1.6m (-7.4%), from €21.7m to €20.1m
of which Other amounts receivable: -€919,068
- Other debts -€1.2m
down €1.2m (-5.3%), from €22.1m to €21.0m
- Profit (loss) carried forward -€449,197
down €449,197 (-85.2%), from -€527,264 to -€976,461
- Financial charges +€416,443
up €416,443 (+94.5%), from €440,831 to €857,274
- Gross operating margin -€23,417
down €23,417, from €10,584 to -€12,834
- Other operating charges +€420
up €420 (+37.6%), from €1,118 to €1,538
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 | €21,673,335 | €20,072,310 | -€1.6m | -7.4% |
| Fixed assets | 21/28 | €1 | €1 | = | 0.0% |
| Financial fixed assets | 28 | €1 | €1 | = | 0.0% |
| Current assets | 29/58 | €21,673,334 | €20,072,309 | -€1.6m | -7.4% |
| Amounts receivable within one year | 40/41 | €21,668,939 | €20,072,203 | -€1.6m | -7.4% |
| Trade receivables | 40 | €677,667 | €0 | -€677,667 | -100% |
| Other amounts receivable | 41 | €20,991,272 | €20,072,203 | -€919,068 | -4.4% |
| Cash at bank and in hand | 54/58 | €4,395 | €106 | -€4,289 | -97.6% |
| Total equity and liabilities | 10/49 | €21,673,335 | €20,072,310 | -€1.6m | -7.4% |
| Equity | 10/15 | -€464,248 | -€913,445 | -€449,197 | -96.8% |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Capital | 10 | €63,000 | €63,000 | = | 0.0% |
| Issued capital | 100 | €63,000 | €63,000 | = | 0.0% |
| Reserves | 13 | €15 | €15 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15 | €15 | = | 0.0% |
| Legal reserve | 130 | €15 | €15 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€527,264 | -€976,461 | -€449,197 | -85.2% |
| Amounts payable | 17/49 | €22,137,584 | €20,985,755 | -€1.2m | -5.2% |
| Amounts payable within one year | 42/48 | €22,137,584 | €20,985,755 | -€1.2m | -5.2% |
| Trade debts | 44 | €0 | €12,725 | +€12,725 | |
| Suppliers | 440/4 | €0 | €12,725 | +€12,725 | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €22,137,584 | €20,973,031 | -€1.2m | -5.3% |
| Other operating charges | 640/8 | €1,118 | €1,538 | +€420 | +37.6% |
| Gross operating margin | 9900 | €10,584 | -€12,834 | -€23,417 | |
| Operating profit (loss) | 9901 | €9,466 | -€14,372 | -€23,838 | |
| Financial income | 75/76B | €422,483 | €422,449 | -€33 | 0.0% |
| Recurring financial income | 75 | €422,483 | €422,449 | -€33 | 0.0% |
| Financial charges | 65/66B | €440,831 | €857,274 | +€416,443 | +94.5% |
| Recurring financial charges | 65 | €440,831 | €857,274 | +€416,443 | +94.5% |
| Profit (loss) for the period before taxes | 9903 | -€8,882 | -€449,197 | -€440,315 | -4,957% |
| Profit (loss) for the period | 9904 | -€8,882 | -€449,197 | -€440,315 | -4,957% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,882 | -€449,197 | -€440,315 | -4,957% |
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 29 October 2026 via checked.be.