Exhibit 23.2

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in Registration Statement No. 333-225027 on Form S-8 of Berkshire Hathaway Inc. of our report dated June 20, 2025,relating to our audit of the financial statements of LiquidPower Specialty Products Inc. 401(k) and Profit Sharing Plan, which appears in this Annual Report on Form 11-K of LiquidPower Specialty Products Inc. 401(k) and Profit Sharing Plan for the year ended December 31, 2025.

 

/s/ Pannell Kerr Forster of Texas, P.C.

Houston, Texas

June 18, 2026