KONSTRUCTIES BERCKMOES: 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.
KONSTRUCTIES BERCKMOES
Largest movements
- Financial fixed assets -€577,820
down €577,820 (-100%), from €577,820 to €0
- Cash +€484,521
up €484,521 (+501%), from €96,638 to €581,159
mainly Investment in fixed assets (net) (+€509,560) and Trade debts (+€109,808)
- Receivables within one year +€35,996
up €35,996 (+60.4%), from €59,578 to €95,574
of which Other amounts receivable: +€51,419
- Stocks and contracts +€33,704
new in 2026: €33,704
of which Contracts in progress: +€21,000
- Tangible fixed assets +€27,668
up €27,668 (+7.8%), from €354,460 to €382,129
of which Plant, machinery and equipment: +€38,773
- Trade debts +€109,808
up €109,808 (+379,433%), from €29 to €109,837
- Accrued charges and deferred income -€33,243
down €33,243 (-100%), from €33,243 to €0
- Debts after one year -€18,667
down €18,667 (-52.2%), from €35,777 to €17,110
- Other debts -€16,794
down €16,794 (-3.5%), from €476,016 to €459,222
- Reserves -€16,469
down €16,469 (-3.2%), from €507,259 to €490,790
- Financial charges -€32,407
down €32,407 (-92.1%), from €35,196 to €2,788
- Depreciation +€22,877
up €22,877 (+129%), from €17,715 to €40,591
- Gross operating margin -€22,862
down €22,862 (-20.9%), from €109,259 to €86,396
- Other operating charges +€7,695
up €7,695 (+271%), from €2,839 to €10,534
- Taxes -€5,508
down €5,508 (-37.0%), from €14,888 to €9,380
From the 2025 result to the 2026 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
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,093,962 | €1,104,065 | +€10,102 | +0.9% |
| Fixed assets | 21/28 | €932,280 | €382,129 | -€550,152 | -59.0% |
| Tangible fixed assets | 22/27 | €354,460 | €382,129 | +€27,668 | +7.8% |
| Land and buildings | 22 | €324,132 | €317,795 | -€6,337 | -2.0% |
| Plant, machinery and equipment | 23 | €105 | €38,878 | +€38,773 | +36,772% |
| Furniture and vehicles | 24 | €30,223 | €25,456 | -€4,767 | -15.8% |
| Financial fixed assets | 28 | €577,820 | €0 | -€577,820 | -100% |
| Current assets | 29/58 | €161,682 | €721,936 | +€560,254 | +347% |
| Stocks and contracts in progress | 3 | - | €33,704 | +€33,704 | |
| Stocks | 30/36 | - | €12,704 | +€12,704 | |
| Contracts in progress | 37 | - | €21,000 | +€21,000 | |
| Amounts receivable within one year | 40/41 | €59,578 | €95,574 | +€35,996 | +60.4% |
| Trade receivables | 40 | €54,604 | €39,181 | -€15,423 | -28.2% |
| Other amounts receivable | 41 | €4,974 | €56,393 | +€51,419 | +1,034% |
| Cash at bank and in hand | 54/58 | €96,638 | €581,159 | +€484,521 | +501% |
| Deferred charges and accrued income | 490/1 | €5,465 | €11,498 | +€6,033 | +110% |
| Total equity and liabilities | 10/49 | €1,093,962 | €1,104,065 | +€10,102 | +0.9% |
| Equity | 10/15 | €513,459 | €496,990 | -€16,469 | -3.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €507,259 | €490,790 | -€16,469 | -3.2% |
| Distributable reserves | 133 | €507,259 | €490,790 | -€16,469 | -3.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €580,503 | €607,074 | +€26,571 | +4.6% |
| Amounts payable after more than one year | 17 | €35,777 | €17,110 | -€18,667 | -52.2% |
| Financial debts | 170/4 | €35,777 | €17,110 | -€18,667 | -52.2% |
| Amounts payable within one year | 42/48 | €511,483 | €589,964 | +€78,481 | +15.3% |
| Current portion of amounts payable after more than one year | 42 | €20,222 | €18,667 | -€1,556 | -7.7% |
| Trade debts | 44 | €29 | €109,837 | +€109,808 | +379,433% |
| Suppliers | 440/4 | €29 | €109,837 | +€109,808 | +379,433% |
| Taxes, remuneration and social security | 45 | €15,216 | €2,238 | -€12,977 | -85.3% |
| Taxes | 450/3 | €15,216 | €2,238 | -€12,977 | -85.3% |
| Other amounts payable | 47/48 | €476,016 | €459,222 | -€16,794 | -3.5% |
| Accrued charges and deferred income | 492/3 | €33,243 | €0 | -€33,243 | -100% |
| Remuneration, social security and pensions | 62 | - | €2,495 | +€2,495 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,715 | €40,591 | +€22,877 | +129% |
| Other operating charges | 640/8 | €2,839 | €10,534 | +€7,695 | +271% |
| Gross operating margin | 9900 | €109,259 | €86,396 | -€22,862 | -20.9% |
| Operating profit (loss) | 9901 | €88,705 | €32,775 | -€55,929 | -63.1% |
| Financial income | 75/76B | - | €1,778 | +€1,778 | |
| Recurring financial income | 75 | - | €1,424 | +€1,424 | |
| Non-recurring financial income | 76B | - | €354 | +€354 | |
| Financial charges | 65/66B | €35,196 | €2,788 | -€32,407 | -92.1% |
| Recurring financial charges | 65 | €35,196 | €2,788 | -€32,407 | -92.1% |
| Profit (loss) for the period before taxes | 9903 | €53,509 | €31,765 | -€21,744 | -40.6% |
| Income taxes | 67/77 | €14,888 | €9,380 | -€5,508 | -37.0% |
| Profit (loss) for the period | 9904 | €38,621 | €22,386 | -€16,235 | -42.0% |
| Profit (loss) for the period to be appropriated | 9905 | €38,621 | €22,386 | -€16,235 | -42.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.