Berkley HC: 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 HC
Largest movements
- Receivables within one year +€329,675
up €329,675 (+215%), from €153,474 to €483,149
- Receivables after one year +€200,610
up €200,610 (+2.4%), from €8.5m to €8.7m
- Other debts +€4.9m
up €4.9m (+134%), from €3.7m to €8.6m
- Provisions -€2.7m
down €2.7m (-100%), from €2.7m to €0
- Profit (loss) carried forward -€1.8m
down €1.8m (-77.6%), from €2.3m to €507,868
- Provisions -€2.7m
new in 2025: -€2.7m
- Other operating charges +€1.1m
up €1.1m (+10,397%), from €10,728 to €1.1m
- Taxes -€308,002
new in 2025: -€308,002
- Gross operating margin -€116,823
down €116,823 (-364%), from -€32,125 to -€148,949
- Financial charges +€22,790
up €22,790 (+32.1%), from €70,999 to €93,790
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 | €8,675,643 | €9,173,612 | +€497,969 | +5.7% |
| Current assets | 29/58 | €8,675,643 | €9,173,612 | +€497,969 | +5.7% |
| Amounts receivable after more than one year | 29 | €8,489,664 | €8,690,274 | +€200,610 | +2.4% |
| Other amounts receivable | 291 | €8,489,664 | €8,690,274 | +€200,610 | +2.4% |
| Amounts receivable within one year | 40/41 | €153,474 | €483,149 | +€329,675 | +215% |
| Other amounts receivable | 41 | €153,474 | €483,149 | +€329,675 | +215% |
| Cash at bank and in hand | 54/58 | €2,267 | €188 | -€2,079 | -91.7% |
| Deferred charges and accrued income | 490/1 | €30,237 | €0 | -€30,237 | -100% |
| Total equity and liabilities | 10/49 | €8,675,643 | €9,173,612 | +€497,969 | +5.7% |
| Equity | 10/15 | €2,290,260 | €527,868 | -€1.8m | -77.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,270,260 | €507,868 | -€1.8m | -77.6% |
| Provisions and deferred taxes | 16 | €2,700,000 | €0 | -€2.7m | -100% |
| Provisions for liabilities and charges | 160/5 | €2,700,000 | €0 | -€2.7m | -100% |
| Major repairs and maintenance | 162 | €2,700,000 | - | -€2.7m | |
| Environmental obligations | 163 | - | €0 | = | |
| Amounts payable | 17/49 | €3,685,383 | €8,645,744 | +€5.0m | +135% |
| Amounts payable within one year | 42/48 | €3,685,383 | €8,645,744 | +€5.0m | +135% |
| Trade debts | 44 | €5,000 | €26,295 | +€21,295 | +426% |
| Suppliers | 440/4 | €5,000 | €26,295 | +€21,295 | +426% |
| Taxes, remuneration and social security | 45 | - | €18,604 | +€18,604 | |
| Taxes | 450/3 | - | €18,604 | +€18,604 | |
| Other amounts payable | 47/48 | €3,680,383 | €8,600,845 | +€4.9m | +134% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€2,700,000 | -€2.7m | |
| Other operating charges | 640/8 | €10,728 | €1,126,098 | +€1.1m | +10,397% |
| Gross operating margin | 9900 | -€32,125 | -€148,949 | -€116,823 | -364% |
| Operating profit (loss) | 9901 | -€42,853 | €1,424,953 | +€1.5m | |
| Financial income | 75/76B | €170,066 | €173,442 | +€3,376 | +2.0% |
| Recurring financial income | 75 | €170,066 | €173,442 | +€3,376 | +2.0% |
| Financial charges | 65/66B | €70,999 | €93,790 | +€22,790 | +32.1% |
| Recurring financial charges | 65 | €70,999 | €93,790 | +€22,790 | +32.1% |
| Profit (loss) for the period before taxes | 9903 | €56,214 | €1,504,606 | +€1.4m | +2,577% |
| Income taxes | 67/77 | - | -€308,002 | -€308,002 | |
| Profit (loss) for the period | 9904 | €56,214 | €1,812,608 | +€1.8m | +3,124% |
| Profit (loss) for the period to be appropriated | 9905 | €56,214 | €1,812,608 | +€1.8m | +3,124% |
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 28 October 2026 via checked.be.