DE BERK: 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 BERK
Largest movements
- Current investments +€14.4m
up €14.4m (+14.8%), from €97.1m to €111.5m
- Cash -€3.2m
down €3.2m (-25.5%), from €12.8m to €9.5m
mainly Current investments (-€14.4m) and Contributions, distributions and other (-€292,857)
- Profit (loss) carried forward +€10.9m
up €10.9m (+12.3%), from €88.7m to €99.6m
- Financial charges -€4.8m
down €4.8m, from €3.2m to -€1.6m
- Financial income -€1.1m
down €1.1m (-9.8%), from €11.0m to €9.9m
- Taxes -€95,074
down €95,074 (-48.7%), from €195,116 to €100,042
- Other operating charges +€18,417
up €18,417 (+9.1%), from €201,618 to €220,035
- Depreciation +€8,936
up €8,936, from €0 to €8,936
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 | €112,996,378 | €123,893,171 | +€10.9m | +9.6% |
| Fixed assets | 21/28 | - | €35,743 | +€35,743 | |
| Tangible fixed assets | 22/27 | - | €35,743 | +€35,743 | |
| Furniture and vehicles | 24 | - | €35,743 | +€35,743 | |
| Current assets | 29/58 | €112,996,378 | €123,857,428 | +€10.9m | +9.6% |
| Amounts receivable within one year | 40/41 | €3,068,102 | €2,825,353 | -€242,749 | -7.9% |
| Other amounts receivable | 41 | €3,068,102 | €2,825,353 | -€242,749 | -7.9% |
| Current investments | 50/53 | €97,097,941 | €111,450,018 | +€14.4m | +14.8% |
| Cash at bank and in hand | 54/58 | €12,756,284 | €9,508,957 | -€3.2m | -25.5% |
| Deferred charges and accrued income | 490/1 | €74,051 | €73,100 | -€951 | -1.3% |
| Total equity and liabilities | 10/49 | €112,996,378 | €123,893,171 | +€10.9m | +9.6% |
| Equity | 10/15 | €112,703,521 | €123,600,314 | +€10.9m | +9.7% |
| Contributions | 10/11 | €12,500,000 | €12,500,000 | = | 0.0% |
| Reserves | 13 | €11,463,777 | €11,463,777 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,250,000 | €1,250,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,250,000 | €1,250,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €364,604 | €364,604 | = | 0.0% |
| Distributable reserves | 133 | €9,849,173 | €9,849,173 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,739,744 | €99,636,537 | +€10.9m | +12.3% |
| Amounts payable | 17/49 | €292,857 | €292,857 | = | 0.0% |
| Amounts payable within one year | 42/48 | €292,857 | €292,857 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €107,857 | €107,857 | = | 0.0% |
| Taxes | 450/3 | €107,857 | €107,857 | = | 0.0% |
| Other amounts payable | 47/48 | €185,000 | €185,000 | = | 0.0% |
| Non-recurring operating income | 76A | - | €3,000 | +€3,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €7,773 | €6,973 | -€800 | -10.3% |
| Remuneration, social security and pensions | 62 | €968 | €999 | +€31 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €8,936 | +€8,936 | |
| Other operating charges | 640/8 | €201,618 | €220,035 | +€18,417 | +9.1% |
| Gross operating margin | 9900 | -€7,773 | -€3,793 | +€3,980 | +51.2% |
| Operating profit (loss) | 9901 | -€210,359 | -€233,763 | -€23,404 | -11.1% |
| Financial income | 75/76B | €11,021,445 | €9,940,366 | -€1.1m | -9.8% |
| Recurring financial income | 75 | €11,021,445 | €9,940,366 | -€1.1m | -9.8% |
| Financial charges | 65/66B | €3,205,510 | -€1,583,089 | -€4.8m | |
| Recurring financial charges | 65 | €3,205,510 | -€1,583,089 | -€4.8m | |
| Profit (loss) for the period before taxes | 9903 | €7,605,576 | €11,289,692 | +€3.7m | +48.4% |
| Income taxes | 67/77 | €195,116 | €100,042 | -€95,074 | -48.7% |
| Profit (loss) for the period | 9904 | €7,410,460 | €11,189,650 | +€3.8m | +51.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,410,460 | €11,189,650 | +€3.8m | +51.0% |
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 12 October 2026 via checked.be.