DE BERGH & PARTNERS: what changed
Two financial 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 BERGH & PARTNERS
Largest movements
- Tangible fixed assets +€13,843
up €13,843 (+52.0%), from €26,621 to €40,464
of which Leasing and similar rights: +€19,483
- Receivables within one year -€10,768
down €10,768 (-10.0%), from €107,764 to €96,997
of which Other amounts receivable: -€11,168
- Cash +€5,332
up €5,332 (+43.8%), from €12,178 to €17,509
mainly Other debts (+€22,619) and Debts after one year (+€15,024)
- Reserves -€37,501
down €37,501 (-72.0%), from €52,064 to €14,563
of which Distributable reserves: -€37,701
- Other debts +€22,619
up €22,619 (+96.5%), from €23,445 to €46,064
- Debts after one year +€15,024
new in 2025: €15,024
- Current portion of long-term debt +€4,677
new in 2025: €4,677
- Tax, wage and social debts +€2,380
up €2,380 (+73.8%), from €3,226 to €5,606
- Gross operating margin +€19,939
up €19,939, from -€1,316 to €18,623
- Depreciation +€5,668
up €5,668 (+97.6%), from €5,809 to €11,478
- Taxes +€1,252
up €1,252 (+389%), from €322 to €1,574
- Other operating charges +€925
up €925 (+211%), from €437 to €1,362
- Financial charges +€633
up €633 (+286%), from €221 to €854
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.
Derived cash bridge
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 | €147,288 | €155,750 | +€8,462 | +5.7% |
| Fixed assets | 21/28 | €26,621 | €40,464 | +€13,843 | +52.0% |
| Tangible fixed assets | 22/27 | €26,621 | €40,464 | +€13,843 | +52.0% |
| Furniture and vehicles | 24 | €6,039 | €5,844 | -€195 | -3.2% |
| Leasing and similar rights | 25 | - | €19,483 | +€19,483 | |
| Other tangible fixed assets | 26 | €20,582 | €15,136 | -€5,445 | -26.5% |
| Current assets | 29/58 | €120,667 | €115,287 | -€5,380 | -4.5% |
| Amounts receivable within one year | 40/41 | €107,764 | €96,997 | -€10,768 | -10.0% |
| Trade receivables | 40 | €215 | €615 | +€400 | +186% |
| Other amounts receivable | 41 | €107,549 | €96,382 | -€11,168 | -10.4% |
| Cash at bank and in hand | 54/58 | €12,178 | €17,509 | +€5,332 | +43.8% |
| Deferred charges and accrued income | 490/1 | €725 | €781 | +€56 | +7.7% |
| Total equity and liabilities | 10/49 | €147,288 | €155,750 | +€8,462 | +5.7% |
| Equity | 10/15 | €119,269 | €81,768 | -€37,501 | -31.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €52,064 | €14,563 | -€37,501 | -72.0% |
| Non-distributable reserves | 130/1 | €6,000 | €6,200 | +€200 | +3.3% |
| Legal reserve | 130 | €6,000 | €6,200 | +€200 | +3.3% |
| Distributable reserves | 133 | €46,064 | €8,363 | -€37,701 | -81.8% |
| Profit (loss) carried forward | 14 | €5,205 | €5,205 | = | 0.0% |
| Amounts payable | 17/49 | €28,019 | €73,982 | +€45,963 | +164% |
| Amounts payable after more than one year | 17 | - | €15,024 | +€15,024 | |
| Financial debts | 170/4 | - | €15,024 | +€15,024 | |
| Amounts payable within one year | 42/48 | €28,019 | €58,958 | +€30,940 | +110% |
| Current portion of amounts payable after more than one year | 42 | - | €4,677 | +€4,677 | |
| Trade debts | 44 | €1,348 | €2,611 | +€1,264 | +93.8% |
| Suppliers | 440/4 | €1,348 | €2,611 | +€1,264 | +93.8% |
| Taxes, remuneration and social security | 45 | €3,226 | €5,606 | +€2,380 | +73.8% |
| Taxes | 450/3 | €3,226 | €5,606 | +€2,380 | +73.8% |
| Other amounts payable | 47/48 | €23,445 | €46,064 | +€22,619 | +96.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,809 | €11,478 | +€5,668 | +97.6% |
| Other operating charges | 640/8 | €437 | €1,362 | +€925 | +211% |
| Gross operating margin | 9900 | -€1,316 | €18,623 | +€19,939 | |
| Operating profit (loss) | 9901 | -€7,562 | €5,784 | +€13,346 | |
| Financial income | 75/76B | €5,632 | €5,207 | -€426 | -7.6% |
| Recurring financial income | 75 | €5,632 | €5,207 | -€426 | -7.6% |
| Financial charges | 65/66B | €221 | €854 | +€633 | +286% |
| Recurring financial charges | 65 | €221 | €854 | +€633 | +286% |
| Profit (loss) for the period before taxes | 9903 | -€2,151 | €10,137 | +€12,287 | |
| Income taxes | 67/77 | €322 | €1,574 | +€1,252 | +389% |
| Profit (loss) for the period | 9904 | -€2,472 | €8,563 | +€11,035 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,472 | €8,563 | +€11,035 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.