BERKOFIN: what changed
BERKOFIN
Largest movements
- Receivables within one year -€39,760
down €39,760 (-36.4%), from €109,193 to €69,433
of which Other amounts receivable: -€48,605
- Cash +€18,009
up €18,009 (+332%), from €5,424 to €23,433
mainly Receivables within one year (+€39,760) and Trade debts (+€654)
- Tax, wage and social debts -€16,564
down €16,564 (-46.0%), from €36,036 to €19,472
- Reserves -€5,463
down €5,463 (-7.3%), from €74,391 to €68,929
- Other operating charges -€31,134
down €31,134 (-95.7%), from €32,548 to €1,415
- Gross operating margin -€21,364
down €21,364, from €13,505 to -€7,859
- Staff costs -€5,291
no longer reported in 2024 (was €5,291)
- Taxes +€923
new in 2024: €923
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €117,927 | €96,555 | -€21,373 | -18.1% |
| Current assets | 29/58 | €117,927 | €96,555 | -€21,373 | -18.1% |
| Amounts receivable within one year | 40/41 | €109,193 | €69,433 | -€39,760 | -36.4% |
| Trade receivables | 40 | €1,172 | €10,017 | +€8,845 | +755% |
| Other amounts receivable | 41 | €108,021 | €59,416 | -€48,605 | -45.0% |
| Cash at bank and in hand | 54/58 | €5,424 | €23,433 | +€18,009 | +332% |
| Deferred charges and accrued income | 490/1 | €3,311 | €3,689 | +€378 | +11.4% |
| Total equity and liabilities | 10/49 | €117,927 | €96,555 | -€21,373 | -18.1% |
| Equity | 10/15 | €81,891 | €76,429 | -€5,463 | -6.7% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Contributions outside capital | 11 | €7,500 | €7,500 | = | 0.0% |
| Other | 1109/19 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €74,391 | €68,929 | -€5,463 | -7.3% |
| Distributable reserves | 133 | €74,391 | €68,929 | -€5,463 | -7.3% |
| Amounts payable | 17/49 | €36,036 | €20,126 | -€15,910 | -44.1% |
| Amounts payable within one year | 42/48 | €36,036 | €20,126 | -€15,910 | -44.1% |
| Trade debts | 44 | - | €654 | +€654 | |
| Suppliers | 440/4 | - | €654 | +€654 | |
| Taxes, remuneration and social security | 45 | €36,036 | €19,472 | -€16,564 | -46.0% |
| Taxes | 450/3 | €36,036 | €19,472 | -€16,564 | -46.0% |
| Remuneration, social security and pensions | 62 | €5,291 | - | -€5,291 | |
| Other operating charges | 640/8 | €32,548 | €1,415 | -€31,134 | -95.7% |
| Gross operating margin | 9900 | €13,505 | -€7,859 | -€21,364 | |
| Operating profit (loss) | 9901 | -€24,334 | -€9,273 | +€15,060 | +61.9% |
| Financial income | 75/76B | €4,954 | €5,028 | +€74 | +1.5% |
| Recurring financial income | 75 | €4,954 | €5,028 | +€74 | +1.5% |
| Financial charges | 65/66B | €374 | €295 | -€79 | -21.1% |
| Recurring financial charges | 65 | €374 | €295 | -€79 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | -€19,753 | -€4,540 | +€15,213 | +77.0% |
| Income taxes | 67/77 | - | €923 | +€923 | |
| Profit (loss) for the period | 9904 | -€19,753 | -€5,463 | +€14,290 | +72.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,753 | -€5,463 | +€14,290 | +72.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.