De Berken: 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 Berken
Largest movements
- Cash +€46,836
up €46,836 (+2,681%), from €1,747 to €48,583
mainly Net result for the year (+€43,687) and Depreciation (+€14,174)
- Tangible fixed assets -€10,975
down €10,975 (-20.6%), from €53,206 to €42,232
of which Leasing and similar rights: -€12,691
- Receivables after one year +€10,528
up €10,528 (+19.9%), from €52,957 to €63,485
- Reserves +€43,687
up €43,687 (+13.0%), from €336,631 to €380,319
- Debts after one year -€12,712
down €12,712 (-33.1%), from €38,460 to €25,747
- Tax, wage and social debts +€8,161
up €8,161 (+48.0%), from €17,001 to €25,161
of which Taxes: +€10,039
- Financial income -€82,563
down €82,563 (-91.8%), from €89,896 to €7,333
- Gross operating margin +€31,804
up €31,804 (+58.2%), from €54,668 to €86,472
- Depreciation -€12,872
down €12,872 (-47.6%), from €27,045 to €14,174
- Taxes -€11,990
down €11,990 (-31.1%), from €38,576 to €26,586
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 | €495,488 | €539,706 | +€44,218 | +8.9% |
| Fixed assets | 21/28 | €414,782 | €403,808 | -€10,975 | -2.6% |
| Tangible fixed assets | 22/27 | €53,206 | €42,232 | -€10,975 | -20.6% |
| Plant, machinery and equipment | 23 | €3,232 | €2,777 | -€455 | -14.1% |
| Furniture and vehicles | 24 | €81 | €2,252 | +€2,171 | +2,668% |
| Leasing and similar rights | 25 | €49,893 | €37,203 | -€12,691 | -25.4% |
| Financial fixed assets | 28 | €361,576 | €361,576 | = | 0.0% |
| Current assets | 29/58 | €80,705 | €135,898 | +€55,193 | +68.4% |
| Amounts receivable after more than one year | 29 | €52,957 | €63,485 | +€10,528 | +19.9% |
| Other amounts receivable | 291 | €52,957 | €63,485 | +€10,528 | +19.9% |
| Amounts receivable within one year | 40/41 | €17,758 | €18,752 | +€993 | +5.6% |
| Trade receivables | 40 | €11,667 | €17,166 | +€5,500 | +47.1% |
| Other amounts receivable | 41 | €6,092 | €1,585 | -€4,506 | -74.0% |
| Cash at bank and in hand | 54/58 | €1,747 | €48,583 | +€46,836 | +2,681% |
| Deferred charges and accrued income | 490/1 | €8,243 | €5,078 | -€3,165 | -38.4% |
| Total equity and liabilities | 10/49 | €495,488 | €539,706 | +€44,218 | +8.9% |
| Equity | 10/15 | €355,181 | €398,869 | +€43,687 | +12.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €336,631 | €380,319 | +€43,687 | +13.0% |
| Distributable reserves | 133 | €336,631 | €380,319 | +€43,687 | +13.0% |
| Amounts payable | 17/49 | €140,307 | €140,837 | +€531 | +0.4% |
| Amounts payable after more than one year | 17 | €38,460 | €25,747 | -€12,712 | -33.1% |
| Financial debts | 170/4 | €38,460 | €25,747 | -€12,712 | -33.1% |
| Amounts payable within one year | 42/48 | €99,347 | €110,840 | +€11,493 | +11.6% |
| Current portion of amounts payable after more than one year | 42 | €62,242 | €62,712 | +€470 | +0.8% |
| Financial debts | 43 | €240 | €1,836 | +€1,597 | +667% |
| Credit institutions | 430/8 | €240 | €1,836 | +€1,597 | +667% |
| Trade debts | 44 | €4,393 | €5,493 | +€1,100 | +25.0% |
| Suppliers | 440/4 | €4,393 | €5,493 | +€1,100 | +25.0% |
| Taxes, remuneration and social security | 45 | €17,001 | €25,161 | +€8,161 | +48.0% |
| Taxes | 450/3 | €15,122 | €25,161 | +€10,039 | +66.4% |
| Remuneration and social security | 454/9 | €1,878 | €0 | -€1,878 | -100% |
| Other amounts payable | 47/48 | €15,472 | €15,637 | +€165 | +1.1% |
| Accrued charges and deferred income | 492/3 | €2,500 | €4,250 | +€1,750 | +70.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €2,073 | €2,073 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,045 | €14,174 | -€12,872 | -47.6% |
| Other operating charges | 640/8 | €2,977 | €2,770 | -€207 | -6.9% |
| Gross operating margin | 9900 | €54,668 | €86,472 | +€31,804 | +58.2% |
| Operating profit (loss) | 9901 | €22,573 | €67,455 | +€44,882 | +199% |
| Financial income | 75/76B | €89,896 | €7,333 | -€82,563 | -91.8% |
| Recurring financial income | 75 | €89,896 | €7,333 | -€82,563 | -91.8% |
| Financial charges | 65/66B | €5,200 | €4,515 | -€684 | -13.2% |
| Recurring financial charges | 65 | €5,200 | €4,515 | -€684 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €107,269 | €70,273 | -€36,996 | -34.5% |
| Income taxes | 67/77 | €38,576 | €26,586 | -€11,990 | -31.1% |
| Profit (loss) for the period | 9904 | €68,693 | €43,687 | -€25,006 | -36.4% |
| Profit (loss) for the period to be appropriated | 9905 | €68,693 | €43,687 | -€25,006 | -36.4% |
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.