Berx Construct: 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.
Berx Construct
Largest movements
- Cash +€53,023
up €53,023 (+63.1%), from €83,984 to €137,008
mainly Net result for the year (+€56,958) and Tax, wage and social debts (+€4,702)
- Receivables within one year +€4,230
up €4,230 (+24.6%), from €17,208 to €21,438
of which Trade receivables: +€3,360
- Reserves +€56,958
up €56,958 (+79.1%), from €72,008 to €128,966
- Tax, wage and social debts +€4,702
up €4,702 (+93.2%), from €5,043 to €9,745
- Other debts -€3,592
no longer reported in 2025 (was €3,592)
- Gross operating margin +€38,866
up €38,866 (+84.7%), from €45,868 to €84,734
- Taxes +€14,846
up €14,846 (+119.7%), from €12,399 to €27,245
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 | €101,723 | €158,711 | +€56,988 | +56.0% |
| Fixed assets | 21/28 | €531 | €265 | -€265 | -50.0% |
| Tangible fixed assets | 22/27 | €531 | €265 | -€265 | -50.0% |
| Furniture and vehicles | 24 | €531 | €265 | -€265 | -50.0% |
| Current assets | 29/58 | €101,192 | €158,446 | +€57,253 | +56.6% |
| Amounts receivable within one year | 40/41 | €17,208 | €21,438 | +€4,230 | +24.6% |
| Trade receivables | 40 | €17,202 | €20,561 | +€3,360 | +19.5% |
| Other amounts receivable | 41 | €6 | €877 | +€871 | +14065.6% |
| Cash at bank and in hand | 54/58 | €83,984 | €137,008 | +€53,023 | +63.1% |
| Total equity and liabilities | 10/49 | €101,723 | €158,711 | +€56,988 | +56.0% |
| Equity | 10/15 | €92,008 | €148,966 | +€56,958 | +61.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €72,008 | €128,966 | +€56,958 | +79.1% |
| Distributable reserves | 133 | €72,008 | €128,966 | +€56,958 | +79.1% |
| Amounts payable | 17/49 | €9,715 | €9,745 | +€30 | +0.3% |
| Amounts payable within one year | 42/48 | €9,715 | €9,745 | +€30 | +0.3% |
| Trade debts | 44 | €1,080 | - | -€1,080 | |
| Suppliers | 440/4 | €1,080 | - | -€1,080 | |
| Taxes, remuneration and social security | 45 | €5,043 | €9,745 | +€4,702 | +93.2% |
| Taxes | 450/3 | €5,043 | €9,745 | +€4,702 | +93.2% |
| Other amounts payable | 47/48 | €3,592 | - | -€3,592 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €265 | €265 | = | 0.0% |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | €45,868 | €84,734 | +€38,866 | +84.7% |
| Operating profit (loss) | 9901 | €45,540 | €84,406 | +€38,866 | +85.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €171 | €203 | +€32 | +18.7% |
| Recurring financial charges | 65 | €171 | €203 | +€32 | +18.7% |
| Profit (loss) for the period before taxes | 9903 | €45,369 | €84,203 | +€38,834 | +85.6% |
| Income taxes | 67/77 | €12,399 | €27,245 | +€14,846 | +119.7% |
| Profit (loss) for the period | 9904 | €32,970 | €56,958 | +€23,988 | +72.8% |
| Profit (loss) for the period to be appropriated | 9905 | €32,970 | €56,958 | +€23,988 | +72.8% |
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 9 October 2026 via checked.be.