De Berken: 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.
What changed
De Berken
NACE 88.106, Social work activities without accommodation
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€28,725
2024 · €79,693-€108,419
Equity
€2.0m
2024 · €2.0m-€56,567
Cash
€684,185
2024 · €467,321+€216,864
Balance sheet total
€2.1m
2024 · €2.1m-€60,524
Largest movements
Assets
- Current investments -€257,372
down €257,372 (-20.5%), from €1.3m to €1.0m
- Cash +€216,864
up €216,864 (+46.4%), from €467,321 to €684,185
mainly Current investments (+€257,372) and Depreciation (+€68,916)
Equity and liabilities
- Profit (loss) carried forward -€28,725
down €28,725 (-4.4%), from €652,560 to €623,834
- Investment grants -€27,842
down €27,842 (-14.1%), from €197,542 to €169,700
Income statement
- Gross operating margin -€99,660
down €99,660 (-8.2%), from €1.2m to €1.1m
- Other operating charges +€12,668
up €12,668 (+25.7%), from €49,316 to €61,983
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.
Result 2024
€79,693
Gross operating margin
-€99,660
Staff costs
+€9,866
Depreciation
-€4,781
Other operating charges
-€12,668
Financial income
-€1,063
Financial charges
-€113
Result 2025
-€28,725
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.
From operations
+€43,674
Investment
+€201,032
Financing
-€27,842
Cash 2024
€467,321
From operations (derived)
+€43,674
Net result for the year
-€28,725
Depreciation
+€68,916
Receivables within one year
+€5,147
Deferred charges and accrued income
+€2,292
Debts within one year
-€4,516
Accrued charges and deferred income
+€559
Investment (derived)
+€201,032
Investment in fixed assets (net)
-€56,340
Current investments
+€257,372
Financing
-€27,842
Contributions, distributions and other
-€27,842
Cash 2025
€684,185
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,138,256 | €2,077,732 | -€60,524 | -2.8% |
| Fixed assets | 21/28 | €365,087 | €352,511 | -€12,576 | -3.4% |
| Tangible fixed assets | 22/27 | €365,087 | €352,511 | -€12,576 | -3.4% |
| Land and buildings | 22 | €338,958 | €289,384 | -€49,574 | -14.6% |
| Plant, machinery and equipment | 23 | €23,642 | €22,917 | -€725 | -3.1% |
| Furniture and vehicles | 24 | €2,487 | €40,210 | +€37,723 | +1516.8% |
| Current assets | 29/58 | €1,773,169 | €1,725,221 | -€47,948 | -2.7% |
| Stocks and contracts in progress | 3 | €1,250 | €1,250 | = | 0.0% |
| Stocks | 30/36 | €1,250 | €1,250 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €33,740 | €28,593 | -€5,147 | -15.3% |
| Trade receivables | 40 | €24,303 | €22,024 | -€2,279 | -9.4% |
| Other amounts receivable | 41 | €9,438 | €6,569 | -€2,869 | -30.4% |
| Current investments | 50/53 | €1,257,372 | €1,000,000 | -€257,372 | -20.5% |
| Cash at bank and in hand | 54/58 | €467,321 | €684,185 | +€216,864 | +46.4% |
| Deferred charges and accrued income | 490/1 | €13,486 | €11,194 | -€2,292 | -17.0% |
| Total equity and liabilities | 10/49 | €2,138,256 | €2,077,732 | -€60,524 | -2.8% |
| Equity | 10/15 | €2,013,814 | €1,957,246 | -€56,567 | -2.8% |
| Contributions | 10/11 | €163,712 | €163,712 | = | 0.0% |
| Capital | 10 | €163,712 | €163,712 | = | 0.0% |
| Reserves | 13 | €1,000,000 | €1,000,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €652,560 | €623,834 | -€28,725 | -4.4% |
| Investment grants | 15 | €197,542 | €169,700 | -€27,842 | -14.1% |
| Amounts payable | 17/49 | €124,442 | €120,486 | -€3,957 | -3.2% |
| Amounts payable within one year | 42/48 | €124,383 | €119,868 | -€4,516 | -3.6% |
| Trade debts | 44 | €5,427 | €1,605 | -€3,822 | -70.4% |
| Suppliers | 440/4 | €5,427 | €1,605 | -€3,822 | -70.4% |
| Taxes, remuneration and social security | 45 | €118,957 | €117,517 | -€1,439 | -1.2% |
| Taxes | 450/3 | - | €205 | +€205 | |
| Remuneration and social security | 454/9 | €118,957 | €117,312 | -€1,645 | -1.4% |
| Accrued charges and deferred income | 492/3 | €59 | €618 | +€559 | +951.2% |
| Turnover | 70 | €164,235 | €158,625 | -€5,610 | -3.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €165,772 | €173,075 | +€7,303 | +4.4% |
| Remuneration, social security and pensions | 62 | €1,069,276 | €1,059,410 | -€9,866 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,135 | €68,916 | +€4,781 | +7.5% |
| Other operating charges | 640/8 | €49,316 | €61,983 | +€12,668 | +25.7% |
| Gross operating margin | 9900 | €1,215,402 | €1,115,742 | -€99,660 | -8.2% |
| Operating profit (loss) | 9901 | €32,675 | -€74,568 | -€107,243 | |
| Financial income | 75/76B | €47,656 | €46,593 | -€1,063 | -2.2% |
| Recurring financial income | 75 | €47,656 | €40,593 | -€7,063 | -14.8% |
| Non-recurring financial income | 76B | - | €6,000 | +€6,000 | |
| Financial charges | 65/66B | €638 | €751 | +€113 | +17.7% |
| Recurring financial charges | 65 | €638 | €751 | +€113 | +17.7% |
| Profit (loss) for the period before taxes | 9903 | €79,693 | -€28,725 | -€108,419 | |
| Profit (loss) for the period | 9904 | €79,693 | -€28,725 | -€108,419 | |
| Profit (loss) for the period to be appropriated | 9905 | €79,693 | -€28,725 | -€108,419 |
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 8 October 2026 via checked.be.