IMMO BERKENVELD: 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.
IMMO BERKENVELD
Largest movements
- Tangible fixed assets -€44,744
down €44,744 (-12.8%), from €348,802 to €304,058
of which Land and buildings: -€44,448
- Receivables within one year -€14,300
down €14,300 (-5.5%), from €260,496 to €246,196
- Short-term financial debts -€44,996
down €44,996 (-16.3%), from €275,603 to €230,607
- Profit (loss) carried forward -€18,202
down €18,202 (-7.1%), from -€255,867 to -€274,068
- Revaluation surpluses -€15,374
down €15,374 (-12.5%), from €122,995 to €107,621
- Reserves +€15,374
up €15,374 (+4.8%), from €319,213 to €334,587
of which Distributable reserves: +€15,374
- Trade debts +€13,789
up €13,789 (+270%), from €5,113 to €18,902
- Gross operating margin -€50,862
down €50,862 (-51.3%), from €99,215 to €48,353
- Financial charges -€12,555
down €12,555 (-47.1%), from €26,632 to €14,078
of which Financial charges: -€7,408
- Taxes -€7,164
no longer reported in 2025 (was €7,164)
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €609,425 | €550,254 | -€59,171 | -9.7% |
| Fixed assets | 21/28 | €348,802 | €304,058 | -€44,744 | -12.8% |
| Tangible fixed assets | 22/27 | €348,802 | €304,058 | -€44,744 | -12.8% |
| Land and buildings | 22 | €347,631 | €303,183 | -€44,448 | -12.8% |
| Plant, machinery and equipment | 23 | €1,170 | €874 | -€296 | -25.3% |
| Current assets | 29/58 | €260,624 | €246,196 | -€14,427 | -5.5% |
| Amounts receivable within one year | 40/41 | €260,496 | €246,196 | -€14,300 | -5.5% |
| Other amounts receivable | 41 | €260,496 | €246,196 | -€14,300 | -5.5% |
| Deferred charges and accrued income | 490/1 | €127 | - | -€127 | |
| Total equity and liabilities | 10/49 | €609,425 | €550,254 | -€59,171 | -9.7% |
| Equity | 10/15 | €301,691 | €283,489 | -€18,202 | -6.0% |
| Contributions | 10/11 | €115,350 | €115,350 | = | 0.0% |
| Revaluation surpluses | 12 | €122,995 | €107,621 | -€15,374 | -12.5% |
| Reserves | 13 | €319,213 | €334,587 | +€15,374 | +4.8% |
| Tax-exempt reserves | 132 | €131,202 | €131,202 | = | 0.0% |
| Distributable reserves | 133 | €188,011 | €203,385 | +€15,374 | +8.2% |
| Profit (loss) carried forward | 14 | -€255,867 | -€274,068 | -€18,202 | -7.1% |
| Amounts payable | 17/49 | €307,734 | €266,765 | -€40,970 | -13.3% |
| Amounts payable within one year | 42/48 | €306,192 | €266,765 | -€39,427 | -12.9% |
| Financial debts | 43 | €275,603 | €230,607 | -€44,996 | -16.3% |
| Credit institutions | 430/8 | €275,603 | €230,607 | -€44,996 | -16.3% |
| Trade debts | 44 | €5,113 | €18,902 | +€13,789 | +270% |
| Suppliers | 440/4 | €5,113 | €18,902 | +€13,789 | +270% |
| Taxes, remuneration and social security | 45 | €12,603 | - | -€12,603 | |
| Taxes | 450/3 | €6,798 | - | -€6,798 | |
| Remuneration and social security | 454/9 | €5,805 | - | -€5,805 | |
| Other amounts payable | 47/48 | €12,873 | €17,255 | +€4,383 | +34.0% |
| Accrued charges and deferred income | 492/3 | €1,543 | - | -€1,543 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,593 | €45,773 | +€179 | +0.4% |
| Other operating charges | 640/8 | €6,541 | €6,704 | +€163 | +2.5% |
| Gross operating margin | 9900 | €99,215 | €48,353 | -€50,862 | -51.3% |
| Operating profit (loss) | 9901 | €47,080 | -€4,124 | -€51,204 | |
| Financial charges | 65/66B | €26,632 | €14,078 | -€12,555 | -47.1% |
| Recurring financial charges | 65 | €19,970 | €12,562 | -€7,408 | -37.1% |
| Non-recurring financial charges | 66B | €6,662 | €1,516 | -€5,147 | -77.3% |
| Profit (loss) for the period before taxes | 9903 | €20,448 | -€18,202 | -€38,649 | |
| Income taxes | 67/77 | €7,164 | - | -€7,164 | |
| Profit (loss) for the period | 9904 | €13,283 | -€18,202 | -€31,485 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,283 | -€18,202 | -€31,485 |
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 23 October 2026 via checked.be.