BERDEN E&M: what changed
BERDEN E&M
Largest movements
- Cash -€7,759
down €7,759 (-22.1%), from €35,045 to €27,285
mainly Receivables within one year (-€6,103) and Net result for the year (-€5,820)
- Receivables within one year +€6,103
new in 2025: €6,103
of which Trade receivables: +€6,050
- Tangible fixed assets -€4,239
down €4,239 (-5.1%), from €82,980 to €78,741
of which Other tangible fixed assets: -€4,800
- Profit (loss) carried forward -€5,820
new in 2025: -€5,820
- Debts after one year -€4,100
down €4,100 (-49.8%), from €8,241 to €4,141
- Trade debts +€2,222
new in 2025: €2,222
- Gross operating margin +€3,707
up €3,707, from -€2,152 to €1,555
- Financial charges +€1,361
up €1,361 (+714%), from €191 to €1,552
of which Non-recurring financial charges: +€1,401
- Other operating charges +€434
up €434 (+96.5%), from €449 to €883
- Depreciation -€24
down €24 (-0.5%), from €4,964 to €4,940
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €118,025 | €112,130 | -€5,895 | -5.0% |
| Fixed assets | 21/28 | €82,980 | €78,741 | -€4,239 | -5.1% |
| Tangible fixed assets | 22/27 | €82,980 | €78,741 | -€4,239 | -5.1% |
| Land and buildings | 22 | €49,380 | €49,380 | = | 0.0% |
| Furniture and vehicles | 24 | - | €561 | +€561 | |
| Other tangible fixed assets | 26 | €33,600 | €28,800 | -€4,800 | -14.3% |
| Current assets | 29/58 | €35,045 | €33,389 | -€1,656 | -4.7% |
| Amounts receivable within one year | 40/41 | - | €6,103 | +€6,103 | |
| Trade receivables | 40 | - | €6,050 | +€6,050 | |
| Other amounts receivable | 41 | - | €53 | +€53 | |
| Cash at bank and in hand | 54/58 | €35,045 | €27,285 | -€7,759 | -22.1% |
| Total equity and liabilities | 10/49 | €118,025 | €112,130 | -€5,895 | -5.0% |
| Equity | 10/15 | €105,698 | €99,878 | -€5,820 | -5.5% |
| Contributions | 10/11 | €62,395 | €62,395 | = | 0.0% |
| Reserves | 13 | €43,304 | €43,304 | = | 0.0% |
| Distributable reserves | 133 | €43,304 | €43,304 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€5,820 | -€5,820 | |
| Amounts payable | 17/49 | €12,327 | €12,252 | -€75 | -0.6% |
| Amounts payable after more than one year | 17 | €8,241 | €4,141 | -€4,100 | -49.8% |
| Financial debts | 170/4 | €8,241 | €4,141 | -€4,100 | -49.8% |
| Amounts payable within one year | 42/48 | €4,086 | €8,111 | +€4,025 | +98.5% |
| Current portion of amounts payable after more than one year | 42 | €4,059 | €4,100 | +€41 | +1.0% |
| Trade debts | 44 | - | €2,222 | +€2,222 | |
| Suppliers | 440/4 | - | €2,222 | +€2,222 | |
| Taxes, remuneration and social security | 45 | - | €756 | +€756 | |
| Taxes | 450/3 | - | €756 | +€756 | |
| Other amounts payable | 47/48 | €26 | €1,033 | +€1,007 | +3,811% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,964 | €4,940 | -€24 | -0.5% |
| Other operating charges | 640/8 | €449 | €883 | +€434 | +96.5% |
| Gross operating margin | 9900 | -€2,152 | €1,555 | +€3,707 | |
| Operating profit (loss) | 9901 | -€7,565 | -€4,268 | +€3,297 | +43.6% |
| Financial charges | 65/66B | €191 | €1,552 | +€1,361 | +714% |
| Recurring financial charges | 65 | €191 | €151 | -€39 | -20.6% |
| Non-recurring financial charges | 66B | - | €1,401 | +€1,401 | |
| Profit (loss) for the period before taxes | 9903 | -€7,756 | -€5,820 | +€1,936 | +25.0% |
| Profit (loss) for the period | 9904 | -€7,756 | -€5,820 | +€1,936 | +25.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,756 | -€5,820 | +€1,936 | +25.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.