BERKOPLAST: 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.
BERKOPLAST
Largest movements
- Stocks and contracts +€64,845
up €64,845 (+28.3%), from €229,473 to €294,318
- Receivables within one year -€10,316
down €10,316 (-4.4%), from €235,494 to €225,178
of which Trade receivables: -€6,204
- Reserves +€43,923
up €43,923 (+5.2%), from €838,848 to €882,771
of which Distributable reserves: +€43,923
- Trade debts +€13,450
up €13,450 (+45.5%), from €29,571 to €43,021
- Depreciation -€12,719
down €12,719 (-69.3%), from €18,346 to €5,628
- Gross operating margin -€8,164
down €8,164 (-30.4%), from €26,812 to €18,648
- Financial income +€2,350
up €2,350 (+4.8%), from €48,635 to €50,985
- Taxes +€1,840
up €1,840 (+11.6%), from €15,926 to €17,767
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 | €908,431 | €967,172 | +€58,741 | +6.5% |
| Fixed assets | 21/28 | €11,915 | €6,287 | -€5,628 | -47.2% |
| Tangible fixed assets | 22/27 | €11,865 | €6,238 | -€5,628 | -47.4% |
| Plant, machinery and equipment | 23 | €7,512 | €6,238 | -€1,274 | -17.0% |
| Furniture and vehicles | 24 | €4,354 | - | -€4,354 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €896,516 | €960,885 | +€64,368 | +7.2% |
| Stocks and contracts in progress | 3 | €229,473 | €294,318 | +€64,845 | +28.3% |
| Stocks | 30/36 | €229,473 | €294,318 | +€64,845 | +28.3% |
| Amounts receivable within one year | 40/41 | €235,494 | €225,178 | -€10,316 | -4.4% |
| Trade receivables | 40 | €188,398 | €182,194 | -€6,204 | -3.3% |
| Other amounts receivable | 41 | €47,095 | €42,984 | -€4,111 | -8.7% |
| Cash at bank and in hand | 54/58 | €421,679 | €431,200 | +€9,521 | +2.3% |
| Deferred charges and accrued income | 490/1 | €9,871 | €10,188 | +€317 | +3.2% |
| Total equity and liabilities | 10/49 | €908,431 | €967,172 | +€58,741 | +6.5% |
| Equity | 10/15 | €851,736 | €895,659 | +€43,923 | +5.2% |
| Contributions | 10/11 | €12,889 | €12,889 | = | 0.0% |
| Reserves | 13 | €838,848 | €882,771 | +€43,923 | +5.2% |
| Tax-exempt reserves | 132 | €12,067 | €12,067 | = | 0.0% |
| Distributable reserves | 133 | €826,780 | €870,703 | +€43,923 | +5.3% |
| Amounts payable | 17/49 | €56,695 | €71,513 | +€14,818 | +26.1% |
| Amounts payable within one year | 42/48 | €56,695 | €71,513 | +€14,818 | +26.1% |
| Trade debts | 44 | €29,571 | €43,021 | +€13,450 | +45.5% |
| Suppliers | 440/4 | €29,571 | €43,021 | +€13,450 | +45.5% |
| Advances received on contracts in progress | 46 | €6,973 | €8,550 | +€1,577 | +22.6% |
| Taxes, remuneration and social security | 45 | €20,151 | €19,942 | -€209 | -1.0% |
| Taxes | 450/3 | €15,276 | €15,195 | -€81 | -0.5% |
| Remuneration and social security | 454/9 | €4,875 | €4,747 | -€128 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,346 | €5,628 | -€12,719 | -69.3% |
| Other operating charges | 640/8 | €1,906 | €1,957 | +€52 | +2.7% |
| Gross operating margin | 9900 | €26,812 | €18,648 | -€8,164 | -30.4% |
| Operating profit (loss) | 9901 | €6,560 | €11,063 | +€4,503 | +68.6% |
| Financial income | 75/76B | €48,635 | €50,985 | +€2,350 | +4.8% |
| Recurring financial income | 75 | €48,635 | €50,985 | +€2,350 | +4.8% |
| Financial charges | 65/66B | €316 | €359 | +€43 | +13.6% |
| Recurring financial charges | 65 | €316 | €359 | +€43 | +13.6% |
| Profit (loss) for the period before taxes | 9903 | €54,879 | €61,689 | +€6,810 | +12.4% |
| Income taxes | 67/77 | €15,926 | €17,767 | +€1,840 | +11.6% |
| Profit (loss) for the period | 9904 | €38,953 | €43,923 | +€4,970 | +12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €38,953 | €43,923 | +€4,970 | +12.8% |
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 15 October 2026 via checked.be.