BERQUIN OPTIMIZED SOLUTIONS: 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.
BERQUIN OPTIMIZED SOLUTIONS
Largest movements
- Tangible fixed assets -€21,659
down €21,659 (-12.2%), from €178,149 to €156,491
of which Furniture and vehicles: -€17,382
- Cash +€16,679
up €16,679 (+87.1%), from €19,157 to €35,836
mainly Depreciation (+€32,490) and Net result for the year (+€18,215)
- Intangible fixed assets -€9,738
down €9,738 (-48.7%), from €19,987 to €10,250
- Debts after one year -€26,691
down €26,691 (-17.0%), from €157,262 to €130,571
- Other debts +€6,054
up €6,054 (+19.5%), from €31,090 to €37,144
- Gross operating margin +€4,645
up €4,645 (+7.8%), from €59,468 to €64,113
- Depreciation -€2,818
down €2,818 (-8.0%), from €35,308 to €32,490
- Taxes +€2,609
up €2,609 (+72.6%), from €3,596 to €6,205
- Other operating charges -€2,161
down €2,161 (-72.4%), from €2,983 to €822
- Financial charges -€960
down €960 (-13.0%), from €7,391 to €6,431
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 | €229,833 | €211,870 | -€17,963 | -7.8% |
| Fixed assets | 21/28 | €198,137 | €166,740 | -€31,396 | -15.8% |
| Intangible fixed assets | 21 | €19,987 | €10,250 | -€9,738 | -48.7% |
| Tangible fixed assets | 22/27 | €178,149 | €156,491 | -€21,659 | -12.2% |
| Land and buildings | 22 | €97,393 | €94,139 | -€3,254 | -3.3% |
| Plant, machinery and equipment | 23 | €29,000 | €27,977 | -€1,022 | -3.5% |
| Furniture and vehicles | 24 | €51,757 | €34,374 | -€17,382 | -33.6% |
| Current assets | 29/58 | €31,696 | €45,130 | +€13,434 | +42.4% |
| Amounts receivable within one year | 40/41 | €10,483 | €8,970 | -€1,513 | -14.4% |
| Trade receivables | 40 | €5,574 | €7,945 | +€2,371 | +42.5% |
| Other amounts receivable | 41 | €4,909 | €1,025 | -€3,884 | -79.1% |
| Cash at bank and in hand | 54/58 | €19,157 | €35,836 | +€16,679 | +87.1% |
| Deferred charges and accrued income | 490/1 | €2,056 | €324 | -€1,732 | -84.2% |
| Total equity and liabilities | 10/49 | €229,833 | €211,870 | -€17,963 | -7.8% |
| Equity | 10/15 | €5,000 | €5,000 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable | 17/49 | €224,833 | €206,870 | -€17,963 | -8.0% |
| Amounts payable after more than one year | 17 | €157,262 | €130,571 | -€26,691 | -17.0% |
| Financial debts | 170/4 | €157,262 | €130,571 | -€26,691 | -17.0% |
| Amounts payable within one year | 42/48 | €67,571 | €76,299 | +€8,728 | +12.9% |
| Current portion of amounts payable after more than one year | 42 | €25,837 | €26,691 | +€854 | +3.3% |
| Trade debts | 44 | €1,356 | €1,536 | +€180 | +13.3% |
| Suppliers | 440/4 | €1,356 | €1,536 | +€180 | +13.3% |
| Taxes, remuneration and social security | 45 | €9,288 | €10,928 | +€1,640 | +17.7% |
| Taxes | 450/3 | €9,288 | €10,928 | +€1,640 | +17.7% |
| Other amounts payable | 47/48 | €31,090 | €37,144 | +€6,054 | +19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,308 | €32,490 | -€2,818 | -8.0% |
| Other operating charges | 640/8 | €2,983 | €822 | -€2,161 | -72.4% |
| Gross operating margin | 9900 | €59,468 | €64,113 | +€4,645 | +7.8% |
| Operating profit (loss) | 9901 | €21,177 | €30,801 | +€9,624 | +45.4% |
| Financial income | 75/76B | €5 | €50 | +€45 | +898.6% |
| Recurring financial income | 75 | €5 | €50 | +€45 | +898.6% |
| Financial charges | 65/66B | €7,391 | €6,431 | -€960 | -13.0% |
| Recurring financial charges | 65 | €7,391 | €6,431 | -€960 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | €13,791 | €24,420 | +€10,629 | +77.1% |
| Income taxes | 67/77 | €3,596 | €6,205 | +€2,609 | +72.6% |
| Profit (loss) for the period | 9904 | €10,195 | €18,215 | +€8,020 | +78.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,195 | €18,215 | +€8,020 | +78.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.