BERKS: what changed
Two fiscal 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.
BERKS
Largest movements
- Cash -€81,710
down €81,710 (-97.8%), from €83,570 to €1,860
mainly Other debts (-€83,469) and Net result for the year (-€12,729)
- Tangible fixed assets -€14,413
down €14,413 (-23.3%), from €61,955 to €47,542
of which Furniture and vehicles: -€8,598
- Other debts -€83,469
down €83,469 (-11.4%), from €730,493 to €647,024
- Profit (loss) carried forward -€12,729
down €12,729 (-25.2%), from -€50,475 to -€63,204
- Gross operating margin +€13,585
up €13,585, from -€10,855 to €2,730
- Depreciation +€8,292
up €8,292 (+135.5%), from €6,122 to €14,413
- Other operating charges -€1,948
down €1,948 (-72.0%), from €2,707 to €759
- Taxes +€111
up €111 (+6565.1%), from €2 to €113
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.
Cash bridge derived
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 | €691,559 | €596,448 | -€95,111 | -13.8% |
| Fixed assets | 21/28 | €61,955 | €47,542 | -€14,413 | -23.3% |
| Tangible fixed assets | 22/27 | €61,955 | €47,542 | -€14,413 | -23.3% |
| Plant, machinery and equipment | 23 | €19,272 | €13,456 | -€5,815 | -30.2% |
| Furniture and vehicles | 24 | €42,684 | €34,086 | -€8,598 | -20.1% |
| Current assets | 29/58 | €629,604 | €548,906 | -€80,697 | -12.8% |
| Stocks and contracts in progress | 3 | €537,976 | €537,976 | = | 0.0% |
| Stocks | 30/36 | €537,976 | €537,976 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,049 | €6,062 | +€1,013 | +20.1% |
| Other amounts receivable | 41 | €5,049 | €6,062 | +€1,013 | +20.1% |
| Cash at bank and in hand | 54/58 | €83,570 | €1,860 | -€81,710 | -97.8% |
| Deferred charges and accrued income | 490/1 | €3,009 | €3,009 | = | 0.0% |
| Total equity and liabilities | 10/49 | €691,559 | €596,448 | -€95,111 | -13.8% |
| Equity | 10/15 | -€40,475 | -€53,204 | -€12,729 | -31.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,475 | -€63,204 | -€12,729 | -25.2% |
| Amounts payable | 17/49 | €732,035 | €649,652 | -€82,382 | -11.3% |
| Amounts payable within one year | 42/48 | €732,035 | €649,652 | -€82,382 | -11.3% |
| Trade debts | 44 | €1,540 | €2,516 | +€976 | +63.4% |
| Suppliers | 440/4 | €1,540 | €2,516 | +€976 | +63.4% |
| Taxes, remuneration and social security | 45 | €2 | €113 | +€111 | +6565.1% |
| Taxes | 450/3 | €2 | €113 | +€111 | +6565.1% |
| Other amounts payable | 47/48 | €730,493 | €647,024 | -€83,469 | -11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,122 | €14,413 | +€8,292 | +135.5% |
| Other operating charges | 640/8 | €2,707 | €759 | -€1,948 | -72.0% |
| Gross operating margin | 9900 | -€10,855 | €2,730 | +€13,585 | |
| Operating profit (loss) | 9901 | -€19,684 | -€12,442 | +€7,241 | +36.8% |
| Financial charges | 65/66B | €79 | €174 | +€95 | +120.7% |
| Recurring financial charges | 65 | €79 | €174 | +€95 | +120.7% |
| Profit (loss) for the period before taxes | 9903 | -€19,762 | -€12,616 | +€7,146 | +36.2% |
| Income taxes | 67/77 | €2 | €113 | +€111 | +6565.1% |
| Profit (loss) for the period | 9904 | -€19,764 | -€12,729 | +€7,035 | +35.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,764 | -€12,729 | +€7,035 | +35.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.