PROXY BERCHEM: what changed
What changed
PROXY BERCHEM
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
filed annual accounts (NBB)
Net result for the year
€132,308
2024 · €234,937-€102,628
Equity
€110,000
2024 · €235,501-€125,501
Cash
€392,775
2024 · €513,288-€120,513
Balance sheet total
€1.1m
2024 · €1.2m-€102,637
Largest movements
Assets
- Cash -€120,513
down €120,513 (-23.5%), from €513,288 to €392,775
mainly Contributions, distributions and other (-€257,810) and Trade debts (-€91,517)
Equity and liabilities
- Reserves -€125,501
down €125,501 (-92.6%), from €135,501 to €10,000
of which Distributable reserves: -€125,501
- Accrued charges and deferred income +€92,119
up €92,119 (+983%), from €9,367 to €101,486
- Trade debts -€91,517
down €91,517 (-17.5%), from €523,020 to €431,503
- Other debts +€51,481
up €51,481 (+28.6%), from €180,207 to €231,688
- Tax, wage and social debts -€29,147
down €29,147 (-13.4%), from €217,646 to €188,499
of which Taxes: -€49,565
Income statement
- Staff costs +€93,018
up €93,018 (+16.5%), from €562,066 to €655,084
- Taxes -€37,827
down €37,827 (-42.9%), from €88,079 to €50,252
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€234,937
Gross operating margin
-€8,674
Staff costs
-€93,018
Depreciation
-€7,462
Other operating charges
+€2,920
Other operating items
-€32,366
Financial income
+€7,400
Financial charges
-€9,256
Taxes
+€37,827
Result 2025
€132,308
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€201,936
Investment
-€64,640
Financing
-€257,810
Cash 2024
€513,288
From operations (derived)
+€201,936
Net result for the year
+€132,308
Depreciation
+€56,530
Receivables within one year
-€9,766
Trade debts
-€91,517
Tax, wage and social debts
-€29,147
Advances received
-€73
Other debts
+€51,481
Accrued charges and deferred income
+€92,119
Investment (derived)
-€64,640
Investment in fixed assets (net)
-€64,640
Financing
-€257,810
Contributions, distributions and other
-€257,810
Cash 2025
€392,775
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,165,813 | €1,063,176 | -€102,637 | -8.8% |
| Fixed assets | 21/28 | €326,217 | €334,326 | +€8,109 | +2.5% |
| Tangible fixed assets | 22/27 | €171,337 | €179,446 | +€8,109 | +4.7% |
| Plant, machinery and equipment | 23 | €109,696 | €132,611 | +€22,914 | +20.9% |
| Furniture and vehicles | 24 | €2,945 | €1,481 | -€1,464 | -49.7% |
| Other tangible fixed assets | 26 | €58,696 | €45,355 | -€13,341 | -22.7% |
| Financial fixed assets | 28 | €154,880 | €154,880 | = | 0.0% |
| Current assets | 29/58 | €839,597 | €728,850 | -€110,747 | -13.2% |
| Stocks and contracts in progress | 3 | €305,887 | €305,887 | = | 0.0% |
| Stocks | 30/36 | €305,887 | €305,887 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,062 | €17,828 | +€9,766 | +121% |
| Trade receivables | 40 | €0 | €499 | +€499 | |
| Other amounts receivable | 41 | €8,062 | €17,328 | +€9,267 | +115% |
| Current investments | 50/53 | €12,360 | €12,360 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €513,288 | €392,775 | -€120,513 | -23.5% |
| Total equity and liabilities | 10/49 | €1,165,813 | €1,063,176 | -€102,637 | -8.8% |
| Equity | 10/15 | €235,501 | €110,000 | -€125,501 | -53.3% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €135,501 | €10,000 | -€125,501 | -92.6% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €125,501 | €0 | -€125,501 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €930,312 | €953,176 | +€22,864 | +2.5% |
| Amounts payable within one year | 42/48 | €920,946 | €851,690 | -€69,255 | -7.5% |
| Trade debts | 44 | €523,020 | €431,503 | -€91,517 | -17.5% |
| Suppliers | 440/4 | €523,020 | €431,503 | -€91,517 | -17.5% |
| Advances received on contracts in progress | 46 | €73 | €0 | -€73 | -100% |
| Taxes, remuneration and social security | 45 | €217,646 | €188,499 | -€29,147 | -13.4% |
| Taxes | 450/3 | €125,938 | €76,373 | -€49,565 | -39.4% |
| Remuneration and social security | 454/9 | €91,708 | €112,126 | +€20,418 | +22.3% |
| Other amounts payable | 47/48 | €180,207 | €231,688 | +€51,481 | +28.6% |
| Accrued charges and deferred income | 492/3 | €9,367 | €101,486 | +€92,119 | +983% |
| Non-recurring operating income | 76A | €622 | €1,170 | +€548 | +88.1% |
| Remuneration, social security and pensions | 62 | €562,066 | €655,084 | +€93,018 | +16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,068 | €56,530 | +€7,462 | +15.2% |
| Other operating charges | 640/8 | €5,795 | €2,875 | -€2,920 | -50.4% |
| Non-recurring operating charges | 66A | - | €32,366 | +€32,366 | |
| Gross operating margin | 9900 | €935,546 | €926,871 | -€8,674 | -0.9% |
| Operating profit (loss) | 9901 | €318,616 | €180,016 | -€138,600 | -43.5% |
| Financial income | 75/76B | €1,362 | €8,763 | +€7,400 | +543% |
| Recurring financial income | 75 | €1,362 | €8,763 | +€7,400 | +543% |
| Financial charges | 65/66B | -€3,037 | €6,219 | +€9,256 | |
| Recurring financial charges | 65 | -€3,037 | €6,219 | +€9,256 | |
| Profit (loss) for the period before taxes | 9903 | €323,016 | €182,560 | -€140,456 | -43.5% |
| Income taxes | 67/77 | €88,079 | €50,252 | -€37,827 | -42.9% |
| Profit (loss) for the period | 9904 | €234,937 | €132,308 | -€102,628 | -43.7% |
| Profit (loss) for the period to be appropriated | 9905 | €234,937 | €132,308 | -€102,628 | -43.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.