DE BERCK: what changed
Two fiscal 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.
DE BERCK
Largest movements
- Tangible fixed assets -€8,599
down €8,599 (-5.5%), from €156,999 to €148,401
- Deferred charges and accrued income -€2,106
down €2,106 (-100.0%), from €2,106 to €0
- Other debts -€11,705
down €11,705 (-27.3%), from €42,877 to €31,173
- Profit (loss) carried forward +€7,624
up €7,624 (+99.7%), from -€7,643 to -€19
- Debts after one year -€5,560
down €5,560 (-30.7%), from €18,136 to €12,577
- Depreciation +€944
up €944 (+12.3%), from €7,655 to €8,599
- Gross operating margin -€265
down €265 (-1.2%), from €22,756 to €22,491
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 | €161,596 | €150,539 | -€11,056 | -6.8% |
| Fixed assets | 21/28 | €156,999 | €148,401 | -€8,599 | -5.5% |
| Tangible fixed assets | 22/27 | €156,999 | €148,401 | -€8,599 | -5.5% |
| Land and buildings | 22 | €156,999 | €148,401 | -€8,599 | -5.5% |
| Current assets | 29/58 | €4,597 | €2,139 | -€2,458 | -53.5% |
| Amounts receivable within one year | 40/41 | €1,097 | €2,067 | +€971 | +88.5% |
| Other amounts receivable | 41 | €1,097 | €2,067 | +€971 | +88.5% |
| Cash at bank and in hand | 54/58 | €1,394 | €71 | -€1,322 | -94.9% |
| Deferred charges and accrued income | 490/1 | €2,106 | €0 | -€2,106 | -100.0% |
| Total equity and liabilities | 10/49 | €161,596 | €150,539 | -€11,056 | -6.8% |
| Equity | 10/15 | €92,357 | €99,981 | +€7,624 | +8.3% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,643 | -€19 | +€7,624 | +99.7% |
| Amounts payable | 17/49 | €69,239 | €50,559 | -€18,680 | -27.0% |
| Amounts payable after more than one year | 17 | €18,136 | €12,577 | -€5,560 | -30.7% |
| Financial debts | 170/4 | €18,136 | €12,577 | -€5,560 | -30.7% |
| Amounts payable within one year | 42/48 | €49,853 | €36,732 | -€13,121 | -26.3% |
| Current portion of amounts payable after more than one year | 42 | €6,976 | €5,560 | -€1,416 | -20.3% |
| Other amounts payable | 47/48 | €42,877 | €31,173 | -€11,705 | -27.3% |
| Accrued charges and deferred income | 492/3 | €1,250 | €1,250 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,655 | €8,599 | +€944 | +12.3% |
| Other operating charges | 640/8 | €2,303 | €2,356 | +€53 | +2.3% |
| Gross operating margin | 9900 | €22,756 | €22,491 | -€265 | -1.2% |
| Operating profit (loss) | 9901 | €12,799 | €11,536 | -€1,262 | -9.9% |
| Financial charges | 65/66B | €1,399 | €1,419 | +€20 | +1.4% |
| Recurring financial charges | 65 | €1,399 | €1,419 | +€20 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €11,400 | €10,117 | -€1,282 | -11.2% |
| Income taxes | 67/77 | €2,653 | €2,493 | -€160 | -6.0% |
| Profit (loss) for the period | 9904 | €8,747 | €7,624 | -€1,122 | -12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,747 | €7,624 | -€1,122 | -12.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.