BERKMANS: 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.
What changed
BERKMANS
NACE 43.110, Demolition
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€201,903
2024 · €830,163-€628,260
Equity
€4.4m
2024 · €4.2m+€201,903
Cash
€1.7m
2024 · €1.1m+€605,866
Balance sheet total
€13.7m
2024 · €12.0m+€1.7m
Largest movements
Assets
- Tangible fixed assets +€1.0m
up €1.0m (+25.8%), from €3.9m to €4.9m
of which Land and buildings: +€1.1m
- Cash +€605,866
up €605,866 (+54.1%), from €1.1m to €1.7m
mainly Depreciation (+€949,717) and Debts after one year (+€855,957)
- Stocks and contracts +€571,100
up €571,100 (+77.7%), from €735,100 to €1.3m
of which Contracts in progress: +€356,400
- Receivables within one year -€322,027
down €322,027 (-11.2%), from €2.9m to €2.6m
of which Trade receivables: -€548,444
- Financial fixed assets -€239,460
down €239,460 (-7.4%), from €3.2m to €3.0m
of which Affiliated companies: -€240,000
Equity and liabilities
- Debts after one year +€855,957
up €855,957 (+21.1%), from €4.0m to €4.9m
- Trade debts +€403,871
up €403,871 (+17.9%), from €2.3m to €2.7m
- Current portion of long-term debt +€366,886
up €366,886 (+41.9%), from €875,446 to €1.2m
- Reserves +€201,903
up €201,903 (+4.9%), from €4.1m to €4.3m
- Tax, wage and social debts -€138,761
down €138,761 (-46.3%), from €299,435 to €160,673
of which Taxes: -€117,278
Income statement
- Services and other goods +€761,499
up €761,499 (+16.0%), from €4.8m to €5.5m
- Goods and materials +€644,822
up €644,822 (+6.8%), from €9.5m to €10.1m
of which Purchases: +€828,222
- Turnover +€349,917
up €349,917 (+1.9%), from €18.1m to €18.5m
- Taxes -€241,232
down €241,232 (-99.3%), from €242,844 to €1,612
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.
Result 2024
€830,163
Turnover
+€349,917
Other operating income
+€2,435
Goods and materials
-€644,822
Services and other goods
-€761,499
Staff costs
-€2,155
Depreciation
-€132,690
Write-downs
-€19,969
Other operating charges
-€13,432
Other operating items
+€319,844
Financial income
+€89,388
Financial charges
-€56,508
Taxes
+€241,232
Result 2025
€201,903
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€1.1m
Investment
-€1.7m
Financing
+€1.2m
Cash 2024
€1.1m
From operations (derived)
+€1.1m
Net result for the year
+€201,903
Depreciation
+€949,717
Stocks and contracts
-€571,100
Receivables within one year
+€322,027
Deferred charges and accrued income
-€80,087
Trade debts
+€403,871
Tax, wage and social debts
-€138,761
Other debts
-€27,679
Accrued charges and deferred income
+€44,684
Investment (derived)
-€1.7m
Investment in fixed assets (net)
-€1.7m
Financing
+€1.2m
Debts after one year
+€855,957
Current portion of long-term debt
+€366,886
Short-term financial debts
-€108
Cash 2025
€1.7m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,952,367 | €13,659,120 | +€1.7m | +14.3% |
| Fixed assets | 21/28 | €7,141,741 | €7,913,467 | +€771,727 | +10.8% |
| Tangible fixed assets | 22/27 | €3,914,069 | €4,925,256 | +€1.0m | +25.8% |
| Land and buildings | 22 | €2,035,700 | €3,157,247 | +€1.1m | +55.1% |
| Plant, machinery and equipment | 23 | €908,638 | €1,144,712 | +€236,073 | +26.0% |
| Furniture and vehicles | 24 | €812,605 | €619,694 | -€192,911 | -23.7% |
| Leasing and similar rights | 25 | €157,126 | €3,604 | -€153,522 | -97.7% |
| Financial fixed assets | 28 | €3,227,671 | €2,988,211 | -€239,460 | -7.4% |
| Affiliated companies | 280/1 | €3,225,076 | €2,985,076 | -€240,000 | -7.4% |
| Participating interests | 280 | €3,225,076 | €2,985,076 | -€240,000 | -7.4% |
| Other financial fixed assets | 284/8 | €2,595 | €3,135 | +€540 | +20.8% |
| Amounts receivable and cash guarantees | 285/8 | €2,595 | €3,135 | +€540 | +20.8% |
| Current assets | 29/58 | €4,810,627 | €5,745,653 | +€935,026 | +19.4% |
| Stocks and contracts in progress | 3 | €735,100 | €1,306,200 | +€571,100 | +77.7% |
| Stocks | 30/36 | €64,500 | €279,200 | +€214,700 | +333% |
| Raw materials and consumables | 30/31 | - | €279,200 | +€279,200 | |
| Goods purchased for resale | 34 | €64,500 | €0 | -€64,500 | -100% |
| Contracts in progress | 37 | €670,600 | €1,027,000 | +€356,400 | +53.1% |
| Amounts receivable within one year | 40/41 | €2,879,152 | €2,557,125 | -€322,027 | -11.2% |
| Trade receivables | 40 | €2,749,544 | €2,201,100 | -€548,444 | -19.9% |
| Other amounts receivable | 41 | €129,608 | €356,025 | +€226,417 | +175% |
| Cash at bank and in hand | 54/58 | €1,119,304 | €1,725,170 | +€605,866 | +54.1% |
| Deferred charges and accrued income | 490/1 | €77,070 | €157,157 | +€80,087 | +104% |
| Total equity and liabilities | 10/49 | €11,952,367 | €13,659,120 | +€1.7m | +14.3% |
| Equity | 10/15 | €4,231,457 | €4,433,360 | +€201,903 | +4.8% |
| Contributions | 10/11 | €130,000 | €130,000 | = | 0.0% |
| Reserves | 13 | €4,101,457 | €4,303,360 | +€201,903 | +4.9% |
| Distributable reserves | 133 | €4,101,457 | €4,303,360 | +€201,903 | +4.9% |
| Amounts payable | 17/49 | €7,720,910 | €9,225,760 | +€1.5m | +19.5% |
| Amounts payable after more than one year | 17 | €4,049,655 | €4,905,611 | +€855,957 | +21.1% |
| Financial debts | 170/4 | €4,049,655 | €4,905,611 | +€855,957 | +21.1% |
| Leasing and similar obligations | 172 | €57,142 | €29,884 | -€27,258 | -47.7% |
| Credit institutions | 173 | €3,992,513 | €4,875,728 | +€883,215 | +22.1% |
| Amounts payable within one year | 42/48 | €3,669,714 | €4,273,923 | +€604,209 | +16.5% |
| Current portion of amounts payable after more than one year | 42 | €875,446 | €1,242,332 | +€366,886 | +41.9% |
| Financial debts | 43 | €56,040 | €55,932 | -€108 | -0.2% |
| Credit institutions | 430/8 | €56,040 | €55,932 | -€108 | -0.2% |
| Trade debts | 44 | €2,260,068 | €2,663,939 | +€403,871 | +17.9% |
| Suppliers | 440/4 | €2,260,068 | €2,663,939 | +€403,871 | +17.9% |
| Taxes, remuneration and social security | 45 | €299,435 | €160,673 | -€138,761 | -46.3% |
| Taxes | 450/3 | €120,730 | €3,452 | -€117,278 | -97.1% |
| Remuneration and social security | 454/9 | €178,705 | €157,222 | -€21,483 | -12.0% |
| Other amounts payable | 47/48 | €178,727 | €151,047 | -€27,679 | -15.5% |
| Accrued charges and deferred income | 492/3 | €1,541 | €46,225 | +€44,684 | +2,899% |
| Operating income | 70/76A | €18,434,912 | €19,107,608 | +€672,696 | +3.6% |
| Turnover | 70 | €18,128,515 | €18,478,432 | +€349,917 | +1.9% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €74,100 | €356,400 | +€282,300 | +381% |
| Other operating income | 74 | €232,297 | €234,732 | +€2,435 | +1.0% |
| Non-recurring operating income | 76A | - | €38,044 | +€38,044 | |
| Operating charges | 60/66A | €17,442,888 | €19,017,955 | +€1.6m | +9.0% |
| Goods for resale, raw materials and consumables | 60 | €9,466,714 | €10,111,536 | +€644,822 | +6.8% |
| Purchases | 600/8 | €9,498,014 | €10,326,236 | +€828,222 | +8.7% |
| Change in stocks: decrease (increase) | 609 | -€31,300 | -€214,700 | -€183,400 | -586% |
| Services and other goods | 61 | €4,757,972 | €5,519,472 | +€761,499 | +16.0% |
| Remuneration, social security and pensions | 62 | €2,361,121 | €2,363,276 | +€2,155 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €817,027 | €949,717 | +€132,690 | +16.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €276 | €20,245 | +€19,969 | +7,236% |
| Other operating charges | 640/8 | €39,778 | €53,209 | +€13,432 | +33.8% |
| Non-recurring operating charges | 66A | - | €500 | +€500 | |
| Operating profit (loss) | 9901 | €992,024 | €89,654 | -€902,371 | -91.0% |
| Financial income | 75/76B | €232,943 | €322,331 | +€89,388 | +38.4% |
| Recurring financial income | 75 | €232,943 | €322,331 | +€89,388 | +38.4% |
| Income from financial fixed assets | 750 | €203,943 | €300,000 | +€96,057 | +47.1% |
| Income from current assets | 751 | €29 | €3,210 | +€3,181 | +10,864% |
| Other financial income | 752/9 | €28,971 | €19,120 | -€9,850 | -34.0% |
| Financial charges | 65/66B | €151,960 | €208,469 | +€56,508 | +37.2% |
| Recurring financial charges | 65 | €151,960 | €208,469 | +€56,508 | +37.2% |
| Debt charges | 650 | €143,978 | €190,537 | +€46,560 | +32.3% |
| Other financial charges | 652/9 | €7,983 | €17,931 | +€9,949 | +125% |
| Profit (loss) for the period before taxes | 9903 | €1,073,007 | €203,515 | -€869,491 | -81.0% |
| Income taxes | 67/77 | €242,844 | €1,612 | -€241,232 | -99.3% |
| Taxes | 670/3 | €242,844 | €1,612 | -€241,232 | -99.3% |
| Profit (loss) for the period | 9904 | €830,163 | €201,903 | -€628,260 | -75.7% |
| Profit (loss) for the period to be appropriated | 9905 | €830,163 | €201,903 | -€628,260 | -75.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.