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
- Receivables within one year -€111,397
down €111,397 (-37.0%), from €301,397 to €190,000
of which Other amounts receivable: -€110,000
- Stocks and contracts +€86,667
up €86,667 (+18.5%), from €467,737 to €554,404
- Reserves -€20,412
down €20,412 (-2.6%), from €775,609 to €755,197
- Other operating charges -€4,198
down €4,198 (-25.3%), from €16,563 to €12,364
- Gross operating margin -€2,541
down €2,541 (-22.2%), from -€11,421 to -€13,962
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 | €785,460 | €761,414 | -€24,046 | -3.1% |
| Current assets | 29/58 | €785,460 | €761,414 | -€24,046 | -3.1% |
| Stocks and contracts in progress | 3 | €467,737 | €554,404 | +€86,667 | +18.5% |
| Stocks | 30/36 | €467,737 | €554,404 | +€86,667 | +18.5% |
| Amounts receivable within one year | 40/41 | €301,397 | €190,000 | -€111,397 | -37.0% |
| Trade receivables | 40 | €1,397 | - | -€1,397 | |
| Other amounts receivable | 41 | €300,000 | €190,000 | -€110,000 | -36.7% |
| Cash at bank and in hand | 54/58 | €9,109 | €3,836 | -€5,273 | -57.9% |
| Deferred charges and accrued income | 490/1 | €7,217 | €13,174 | +€5,957 | +82.5% |
| Total equity and liabilities | 10/49 | €785,460 | €761,414 | -€24,046 | -3.1% |
| Equity | 10/15 | €781,809 | €761,397 | -€20,412 | -2.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €775,609 | €755,197 | -€20,412 | -2.6% |
| Distributable reserves | 133 | €775,609 | €755,197 | -€20,412 | -2.6% |
| Amounts payable | 17/49 | €3,651 | €17 | -€3,634 | -99.5% |
| Amounts payable within one year | 42/48 | €3,651 | €17 | -€3,634 | -99.5% |
| Trade debts | 44 | €3,651 | €17 | -€3,634 | -99.5% |
| Suppliers | 440/4 | €3,651 | €17 | -€3,634 | -99.5% |
| Other operating charges | 640/8 | €16,563 | €12,364 | -€4,198 | -25.3% |
| Gross operating margin | 9900 | -€11,421 | -€13,962 | -€2,541 | -22.2% |
| Operating profit (loss) | 9901 | -€27,984 | -€26,326 | +€1,658 | +5.9% |
| Financial income | 75/76B | €6,000 | €5,957 | -€43 | -0.7% |
| Recurring financial income | 75 | €6,000 | €5,957 | -€43 | -0.7% |
| Financial charges | 65/66B | €39 | €44 | +€5 | +11.5% |
| Recurring financial charges | 65 | €39 | €44 | +€5 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | -€22,023 | -€20,412 | +€1,611 | +7.3% |
| Profit (loss) for the period | 9904 | -€22,023 | -€20,412 | +€1,611 | +7.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,023 | -€20,412 | +€1,611 | +7.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.