NEW BERKANE: 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.
NEW BERKANE
Largest movements
- Cash -€44,032
down €44,032 (-67.0%), from €65,701 to €21,669
mainly Investment in fixed assets (net) (-€82,495) and Other debts (-€19,885)
- Tangible fixed assets +€34,854
up €34,854 (+67.9%), from €51,346 to €86,200
of which Furniture and vehicles: +€27,236
- Intangible fixed assets +€23,983
up €23,983 (+153.7%), from €15,600 to €39,583
- Stocks and contracts +€3,920
up €3,920 (+166.1%), from €2,360 to €6,280
- Trade debts +€39,474
up €39,474 (+335.8%), from €11,755 to €51,228
- Other debts -€19,885
down €19,885 (-50.3%), from €39,517 to €19,631
- Profit (loss) carried forward +€4,672
up €4,672 (+62.3%), from €7,501 to €12,173
- Tax, wage and social debts -€3,987
down €3,987 (-7.5%), from €53,245 to €49,258
of which Remuneration and social security: -€7,485
- Gross operating margin +€20,110
up €20,110 (+8.2%), from €244,850 to €264,959
- Staff costs +€18,550
up €18,550 (+8.7%), from €213,270 to €231,819
- Depreciation +€12,374
up €12,374 (+109.7%), from €11,284 to €23,658
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 | €142,018 | €162,290 | +€20,273 | +14.3% |
| Fixed assets | 21/28 | €67,024 | €125,861 | +€58,837 | +87.8% |
| Intangible fixed assets | 21 | €15,600 | €39,583 | +€23,983 | +153.7% |
| Tangible fixed assets | 22/27 | €51,346 | €86,200 | +€34,854 | +67.9% |
| Plant, machinery and equipment | 23 | €10,933 | €18,551 | +€7,618 | +69.7% |
| Furniture and vehicles | 24 | €40,413 | €67,650 | +€27,236 | +67.4% |
| Financial fixed assets | 28 | €78 | €78 | = | 0.0% |
| Current assets | 29/58 | €74,994 | €36,429 | -€38,565 | -51.4% |
| Stocks and contracts in progress | 3 | €2,360 | €6,280 | +€3,920 | +166.1% |
| Stocks | 30/36 | €2,360 | €6,280 | +€3,920 | +166.1% |
| Amounts receivable within one year | 40/41 | €6,933 | €8,480 | +€1,547 | +22.3% |
| Trade receivables | 40 | - | €110 | +€110 | |
| Other amounts receivable | 41 | €6,933 | €8,370 | +€1,437 | +20.7% |
| Cash at bank and in hand | 54/58 | €65,701 | €21,669 | -€44,032 | -67.0% |
| Total equity and liabilities | 10/49 | €142,018 | €162,290 | +€20,273 | +14.3% |
| Equity | 10/15 | €37,501 | €42,173 | +€4,672 | +12.5% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,501 | €12,173 | +€4,672 | +62.3% |
| Amounts payable | 17/49 | €104,517 | €120,118 | +€15,601 | +14.9% |
| Amounts payable within one year | 42/48 | €104,517 | €120,118 | +€15,601 | +14.9% |
| Trade debts | 44 | €11,755 | €51,228 | +€39,474 | +335.8% |
| Suppliers | 440/4 | €11,755 | €51,228 | +€39,474 | +335.8% |
| Taxes, remuneration and social security | 45 | €53,245 | €49,258 | -€3,987 | -7.5% |
| Taxes | 450/3 | - | €3,497 | +€3,497 | |
| Remuneration and social security | 454/9 | €53,245 | €45,761 | -€7,485 | -14.1% |
| Other amounts payable | 47/48 | €39,517 | €19,631 | -€19,885 | -50.3% |
| Non-recurring operating income | 76A | €632 | €2,062 | +€1,431 | +226.5% |
| Remuneration, social security and pensions | 62 | €213,270 | €231,819 | +€18,550 | +8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,284 | €23,658 | +€12,374 | +109.7% |
| Other operating charges | 640/8 | €5,047 | €4,659 | -€389 | -7.7% |
| Gross operating margin | 9900 | €244,850 | €264,959 | +€20,110 | +8.2% |
| Operating profit (loss) | 9901 | €15,249 | €4,824 | -€10,425 | -68.4% |
| Financial charges | 65/66B | €163 | €152 | -€11 | -6.8% |
| Recurring financial charges | 65 | €163 | €152 | -€11 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €15,086 | €4,672 | -€10,414 | -69.0% |
| Income taxes | 67/77 | €1,548 | - | -€1,548 | |
| Profit (loss) for the period | 9904 | €13,537 | €4,672 | -€8,866 | -65.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,537 | €4,672 | -€8,866 | -65.5% |
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.