DE DRIE 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.
DE DRIE BERKEN
Largest movements
- Tangible fixed assets -€12,863
down €12,863 (-5.3%), from €243,084 to €230,221
- Debts after one year -€20,000
down €20,000 (-23.1%), from €86,725 to €66,725
- Other debts +€18,631
up €18,631 (+19.0%), from €98,310 to €116,941
- Profit (loss) carried forward -€10,532
down €10,532 (-21.7%), from -€48,618 to -€59,150
- Gross operating margin -€448
down €448 (-6.8%), from €6,583 to €6,135
- Other operating charges +€138
up €138 (+3.8%), from €3,598 to €3,736
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €244,234 | €230,701 | -€13,534 | -5.5% |
| Fixed assets | 21/28 | €243,084 | €230,221 | -€12,863 | -5.3% |
| Tangible fixed assets | 22/27 | €243,084 | €230,221 | -€12,863 | -5.3% |
| Land and buildings | 22 | €243,084 | €230,221 | -€12,863 | -5.3% |
| Current assets | 29/58 | €1,150 | €480 | -€670 | -58.3% |
| Amounts receivable within one year | 40/41 | €103 | €0 | -€103 | -100.0% |
| Other amounts receivable | 41 | €103 | €0 | -€103 | -100.0% |
| Cash at bank and in hand | 54/58 | €607 | €21 | -€585 | -96.5% |
| Deferred charges and accrued income | 490/1 | €440 | €458 | +€18 | +4.2% |
| Total equity and liabilities | 10/49 | €244,234 | €230,701 | -€13,534 | -5.5% |
| Equity | 10/15 | €57,566 | €47,034 | -€10,532 | -18.3% |
| Contributions | 10/11 | €96,531 | €96,531 | = | 0.0% |
| Reserves | 13 | €9,653 | €9,653 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €9,653 | €9,653 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,618 | -€59,150 | -€10,532 | -21.7% |
| Amounts payable | 17/49 | €186,668 | €183,666 | -€3,002 | -1.6% |
| Amounts payable after more than one year | 17 | €86,725 | €66,725 | -€20,000 | -23.1% |
| Other amounts payable | 178/9 | €86,725 | €66,725 | -€20,000 | -23.1% |
| Amounts payable within one year | 42/48 | €99,936 | €116,941 | +€17,005 | +17.0% |
| Trade debts | 44 | €1,626 | €0 | -€1,626 | -100.0% |
| Suppliers | 440/4 | €1,626 | €0 | -€1,626 | -100.0% |
| Other amounts payable | 47/48 | €98,310 | €116,941 | +€18,631 | +19.0% |
| Accrued charges and deferred income | 492/3 | €7 | €0 | -€7 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,863 | €12,863 | +€0 | 0.0% |
| Other operating charges | 640/8 | €3,598 | €3,736 | +€138 | +3.8% |
| Gross operating margin | 9900 | €6,583 | €6,135 | -€448 | -6.8% |
| Operating profit (loss) | 9901 | -€9,879 | -€10,465 | -€586 | -5.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €73 | €67 | -€6 | -8.8% |
| Recurring financial charges | 65 | €73 | €67 | -€6 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,952 | -€10,532 | -€580 | -5.8% |
| Profit (loss) for the period | 9904 | -€9,952 | -€10,532 | -€580 | -5.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,952 | -€10,532 | -€580 | -5.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.