Bohm & Berkel: 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.
Bohm & Berkel
Largest movements
- Tangible fixed assets -€458,775
down €458,775 (-95.0%), from €482,775 to €24,000
of which Land and buildings: -€398,927
- Receivables within one year +€47,477
up €47,477 (+37.6%), from €126,379 to €173,856
of which Other amounts receivable: +€57,021
- Intangible fixed assets -€10,000
no longer reported in 2025 (was €10,000)
- Debts after one year -€378,051
no longer reported in 2025 (was €378,051)
- Current portion of long-term debt -€32,740
no longer reported in 2025 (was €32,740)
- Profit (loss) carried forward -€14,817
down €14,817 (-69.7%), from -€21,256 to -€36,073
- Turnover -€34,400
down €34,400 (-59.5%), from €57,800 to €23,400
- Depreciation -€29,640
down €29,640 (-54.5%), from €54,352 to €24,712
- Gross operating margin -€20,156
down €20,156 (-52.0%), from €38,762 to €18,606
- Purchases and services -€18,504
down €18,504 (-29.7%), from €62,255 to €43,751
- Financial charges +€1,916
up €1,916 (+42.7%), from €4,482 to €6,398
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 | €648,907 | €223,706 | -€425,201 | -65.5% |
| Fixed assets | 21/28 | €502,135 | €33,360 | -€468,775 | -93.4% |
| Intangible fixed assets | 21 | €10,000 | - | -€10,000 | |
| Tangible fixed assets | 22/27 | €482,775 | €24,000 | -€458,775 | -95.0% |
| Land and buildings | 22 | €398,927 | - | -€398,927 | |
| Plant, machinery and equipment | 23 | €20,486 | €12,784 | -€7,702 | -37.6% |
| Furniture and vehicles | 24 | €10,040 | €5,020 | -€5,020 | -50.0% |
| Other tangible fixed assets | 26 | €53,322 | €6,196 | -€47,126 | -88.4% |
| Financial fixed assets | 28 | €9,360 | €9,360 | = | 0.0% |
| Current assets | 29/58 | €146,772 | €190,346 | +€43,574 | +29.7% |
| Amounts receivable within one year | 40/41 | €126,379 | €173,856 | +€47,477 | +37.6% |
| Trade receivables | 40 | €51,229 | €41,685 | -€9,544 | -18.6% |
| Other amounts receivable | 41 | €75,150 | €132,171 | +€57,021 | +75.9% |
| Cash at bank and in hand | 54/58 | €18,501 | €13,631 | -€4,870 | -26.3% |
| Deferred charges and accrued income | 490/1 | €1,892 | €2,859 | +€967 | +51.1% |
| Total equity and liabilities | 10/49 | €648,907 | €223,706 | -€425,201 | -65.5% |
| Equity | 10/15 | €237,801 | €222,984 | -€14,817 | -6.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €246,657 | €246,657 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €244,797 | €244,797 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,256 | -€36,073 | -€14,817 | -69.7% |
| Amounts payable | 17/49 | €411,106 | €722 | -€410,384 | -99.8% |
| Amounts payable after more than one year | 17 | €378,051 | - | -€378,051 | |
| Financial debts | 170/4 | €378,051 | - | -€378,051 | |
| Amounts payable within one year | 42/48 | €33,055 | €722 | -€32,333 | -97.8% |
| Current portion of amounts payable after more than one year | 42 | €32,740 | - | -€32,740 | |
| Trade debts | 44 | - | €400 | +€400 | |
| Suppliers | 440/4 | - | €400 | +€400 | |
| Taxes, remuneration and social security | 45 | €315 | €322 | +€7 | +2.2% |
| Taxes | 450/3 | €315 | €322 | +€7 | +2.2% |
| Turnover | 70 | €57,800 | €23,400 | -€34,400 | -59.5% |
| Non-recurring operating income | 76A | €2,000 | €2,000 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €62,255 | €43,751 | -€18,504 | -29.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,352 | €24,712 | -€29,640 | -54.5% |
| Other operating charges | 640/8 | €1,934 | €1,987 | +€53 | +2.7% |
| Gross operating margin | 9900 | €38,762 | €18,606 | -€20,156 | -52.0% |
| Operating profit (loss) | 9901 | -€17,524 | -€8,093 | +€9,431 | +53.8% |
| Financial income | 75/76B | €41 | €9 | -€32 | -78.0% |
| Recurring financial income | 75 | €41 | €9 | -€32 | -78.0% |
| Financial charges | 65/66B | €4,482 | €6,398 | +€1,916 | +42.7% |
| Recurring financial charges | 65 | €4,482 | €6,398 | +€1,916 | +42.7% |
| Profit (loss) for the period before taxes | 9903 | -€21,965 | -€14,482 | +€7,483 | +34.1% |
| Income taxes | 67/77 | -€709 | €335 | +€1,044 | |
| Profit (loss) for the period | 9904 | -€21,256 | -€14,817 | +€6,439 | +30.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,256 | -€14,817 | +€6,439 | +30.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.