DE BERG: 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 BERG
Largest movements
- Stocks and contracts -€98,110
down €98,110 (-25.1%), from €390,355 to €292,245
- Cash -€76,330
down €76,330 (-48.3%), from €158,005 to €81,674
mainly Other debts (-€168,025) and Tax, wage and social debts (-€4,682)
- Other debts -€168,025
down €168,025 (-37.7%), from €445,119 to €277,094
- Gross operating margin -€26,401
down €26,401 (-77.5%), from €34,065 to €7,665
- Financial charges -€5,488
down €5,488 (-41.3%), from €13,305 to €7,816
- Taxes -€5,210
down €5,210 (-99.7%), from €5,228 to €17
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 | €549,718 | €375,056 | -€174,661 | -31.8% |
| Fixed assets | 21/28 | €149 | €149 | = | 0.0% |
| Financial fixed assets | 28 | €149 | €149 | = | 0.0% |
| Current assets | 29/58 | €549,569 | €374,908 | -€174,661 | -31.8% |
| Stocks and contracts in progress | 3 | €390,355 | €292,245 | -€98,110 | -25.1% |
| Stocks | 30/36 | €390,355 | €292,245 | -€98,110 | -25.1% |
| Amounts receivable within one year | 40/41 | €225 | €0 | -€225 | -100.0% |
| Trade receivables | 40 | €225 | €0 | -€225 | -100.0% |
| Cash at bank and in hand | 54/58 | €158,005 | €81,674 | -€76,330 | -48.3% |
| Deferred charges and accrued income | 490/1 | €985 | €989 | +€4 | +0.4% |
| Total equity and liabilities | 10/49 | €549,718 | €375,056 | -€174,661 | -31.8% |
| Equity | 10/15 | €98,287 | €97,159 | -€1,128 | -1.1% |
| Contributions | 10/11 | €74,500 | €74,500 | = | 0.0% |
| Capital | 10 | €74,500 | €74,500 | = | 0.0% |
| Issued capital | 100 | €74,500 | €74,500 | = | 0.0% |
| Reserves | 13 | €23,787 | €22,659 | -€1,128 | -4.7% |
| Non-distributable reserves | 130/1 | €7,450 | €7,450 | = | 0.0% |
| Legal reserve | 130 | €7,450 | €7,450 | = | 0.0% |
| Distributable reserves | 133 | €16,337 | €15,209 | -€1,128 | -6.9% |
| Amounts payable | 17/49 | €451,431 | €277,898 | -€173,533 | -38.4% |
| Amounts payable within one year | 42/48 | €450,346 | €277,898 | -€172,449 | -38.3% |
| Trade debts | 44 | €0 | €257 | +€257 | |
| Suppliers | 440/4 | €0 | €257 | +€257 | |
| Taxes, remuneration and social security | 45 | €5,228 | €546 | -€4,682 | -89.6% |
| Taxes | 450/3 | €5,228 | €546 | -€4,682 | -89.6% |
| Other amounts payable | 47/48 | €445,119 | €277,094 | -€168,025 | -37.7% |
| Accrued charges and deferred income | 492/3 | €1,085 | €0 | -€1,085 | -100.0% |
| Other operating charges | 640/8 | €1,172 | €959 | -€213 | -18.2% |
| Gross operating margin | 9900 | €34,065 | €7,665 | -€26,401 | -77.5% |
| Operating profit (loss) | 9901 | €32,893 | €6,706 | -€26,187 | -79.6% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €13,305 | €7,816 | -€5,488 | -41.3% |
| Recurring financial charges | 65 | €13,305 | €7,816 | -€5,488 | -41.3% |
| Profit (loss) for the period before taxes | 9903 | €19,589 | -€1,110 | -€20,700 | |
| Income taxes | 67/77 | €5,228 | €17 | -€5,210 | -99.7% |
| Profit (loss) for the period | 9904 | €14,361 | -€1,128 | -€15,489 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,361 | -€1,128 | -€15,489 |
Source: filed annual accounts (NBB), fiscal years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.