Berkmans Roel: 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.
Berkmans Roel
Largest movements
- Cash +€18,992
up €18,992 (+36.0%), from €52,733 to €71,725
mainly Net result for the year (+€26,039) and Tax, wage and social debts (+€4,107)
- Receivables within one year +€14,581
up €14,581 (+35.0%), from €41,643 to €56,224
of which Trade receivables: +€7,720
- Tangible fixed assets -€1,498
down €1,498 (-47.2%), from €3,174 to €1,676
of which Land and buildings: -€1,247
- Reserves +€25,206
up €25,206 (+30.3%), from €83,094 to €108,300
- Tax, wage and social debts +€4,107
up €4,107 (+35.0%), from €11,743 to €15,850
of which Taxes: +€6,184
- Gross operating margin +€12,565
up €12,565 (+48.5%), from €25,926 to €38,491
- Taxes +€4,705
up €4,705 (+75.7%), from €6,212 to €10,917
- Financial income -€893
down €893 (-27.7%), from €3,219 to €2,326
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 | €99,600 | €130,543 | +€30,943 | +31.1% |
| Fixed assets | 21/28 | €3,174 | €1,676 | -€1,498 | -47.2% |
| Tangible fixed assets | 22/27 | €3,174 | €1,676 | -€1,498 | -47.2% |
| Land and buildings | 22 | €2,494 | €1,247 | -€1,247 | -50.0% |
| Furniture and vehicles | 24 | €680 | €429 | -€251 | -36.9% |
| Current assets | 29/58 | €96,426 | €128,867 | +€32,441 | +33.6% |
| Amounts receivable within one year | 40/41 | €41,643 | €56,224 | +€14,581 | +35.0% |
| Trade receivables | 40 | - | €7,720 | +€7,720 | |
| Other amounts receivable | 41 | €41,643 | €48,504 | +€6,861 | +16.5% |
| Cash at bank and in hand | 54/58 | €52,733 | €71,725 | +€18,992 | +36.0% |
| Deferred charges and accrued income | 490/1 | €2,050 | €918 | -€1,132 | -55.2% |
| Total equity and liabilities | 10/49 | €99,600 | €130,543 | +€30,943 | +31.1% |
| Equity | 10/15 | €86,094 | €111,300 | +€25,206 | +29.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €83,094 | €108,300 | +€25,206 | +30.3% |
| Distributable reserves | 133 | €83,094 | €108,300 | +€25,206 | +30.3% |
| Amounts payable | 17/49 | €13,507 | €19,243 | +€5,737 | +42.5% |
| Amounts payable within one year | 42/48 | €13,507 | €19,096 | +€5,590 | +41.4% |
| Financial debts | 43 | - | €423 | +€423 | |
| Credit institutions | 430/8 | - | €423 | +€423 | |
| Trade debts | 44 | €1,763 | €1,990 | +€227 | +12.9% |
| Suppliers | 440/4 | €1,763 | €1,990 | +€227 | +12.9% |
| Taxes, remuneration and social security | 45 | €11,743 | €15,850 | +€4,107 | +35.0% |
| Taxes | 450/3 | €9,665 | €15,850 | +€6,184 | +64.0% |
| Remuneration and social security | 454/9 | €2,078 | - | -€2,078 | |
| Other amounts payable | 47/48 | - | €833 | +€833 | |
| Accrued charges and deferred income | 492/3 | - | €147 | +€147 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,498 | €1,498 | = | 0.0% |
| Other operating charges | 640/8 | €2,439 | €2,124 | -€316 | -13.0% |
| Gross operating margin | 9900 | €25,926 | €38,491 | +€12,565 | +48.5% |
| Operating profit (loss) | 9901 | €21,988 | €34,869 | +€12,881 | +58.6% |
| Financial income | 75/76B | €3,219 | €2,326 | -€893 | -27.7% |
| Recurring financial income | 75 | €3,219 | €2,326 | -€893 | -27.7% |
| Financial charges | 65/66B | €292 | €239 | -€53 | -18.1% |
| Recurring financial charges | 65 | €292 | €239 | -€53 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €24,916 | €36,956 | +€12,041 | +48.3% |
| Income taxes | 67/77 | €6,212 | €10,917 | +€4,705 | +75.7% |
| Profit (loss) for the period | 9904 | €18,704 | €26,039 | +€7,336 | +39.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,704 | €26,039 | +€7,336 | +39.2% |
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 27 October 2026 via checked.be.