De Nieuwe Berk: what changed
What changed
De Nieuwe Berk
NACE 01.430, Raising of horses and other equines
filed annual accounts (NBB)
Net result for the year
€7,503
2024 · €10,365-€2,862
Equity
€82,434
2024 · €76,648+€5,785
Cash
€34,099
2024 · €33,430+€669
Balance sheet total
€327,061
2024 · €339,260-€12,198
Largest movements
Assets
- Tangible fixed assets -€11,670
down €11,670 (-3.9%), from €299,204 to €287,534
Equity and liabilities
- Debts after one year -€20,000
down €20,000 (-100%), from €20,000 to €0
- Reserves +€5,785
up €5,785 (+9.4%), from €61,648 to €67,434
of which Distributable reserves: +€5,785
Income statement
- Gross operating margin -€5,031
down €5,031 (-15.9%), from €31,586 to €26,555
- Taxes -€1,348
down €1,348 (-29.3%), from €4,602 to €3,254
- Financial charges -€896
down €896 (-35.6%), from €2,518 to €1,622
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€10,365
Gross operating margin
-€5,031
Other operating charges
-€74
Financial charges
+€896
Taxes
+€1,348
Result 2025
€7,503
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€22,387
Investment
€0
Financing
-€21,718
Cash 2024
€33,430
From operations (derived)
+€22,387
Net result for the year
+€7,503
Depreciation
+€11,670
Receivables within one year
+€2,716
Deferred charges and accrued income
-€1,518
Trade debts
+€189
Tax, wage and social debts
-€75
Other debts
+€1,203
Accrued charges and deferred income
+€700
Financing
-€21,718
Debts after one year
-€20,000
Contributions, distributions and other
-€1,718
Cash 2025
€34,099
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €339,260 | €327,061 | -€12,198 | -3.6% |
| Fixed assets | 21/28 | €299,204 | €287,534 | -€11,670 | -3.9% |
| Tangible fixed assets | 22/27 | €299,204 | €287,534 | -€11,670 | -3.9% |
| Land and buildings | 22 | €299,204 | €287,534 | -€11,670 | -3.9% |
| Current assets | 29/58 | €40,056 | €39,527 | -€529 | -1.3% |
| Amounts receivable within one year | 40/41 | €5,418 | €2,703 | -€2,716 | -50.1% |
| Trade receivables | 40 | €5,020 | €1,059 | -€3,962 | -78.9% |
| Other amounts receivable | 41 | €398 | €1,644 | +€1,246 | +313% |
| Cash at bank and in hand | 54/58 | €33,430 | €34,099 | +€669 | +2.0% |
| Deferred charges and accrued income | 490/1 | €1,208 | €2,726 | +€1,518 | +126% |
| Total equity and liabilities | 10/49 | €339,260 | €327,061 | -€12,198 | -3.6% |
| Equity | 10/15 | €76,648 | €82,434 | +€5,785 | +7.5% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €61,648 | €67,434 | +€5,785 | +9.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €59,788 | €65,574 | +€5,785 | +9.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €262,611 | €244,628 | -€17,984 | -6.8% |
| Amounts payable after more than one year | 17 | €20,000 | €0 | -€20,000 | -100% |
| Financial debts | 170/4 | €20,000 | €0 | -€20,000 | -100% |
| Amounts payable within one year | 42/48 | €241,916 | €243,233 | +€1,317 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €20,000 | €20,000 | = | 0.0% |
| Trade debts | 44 | €630 | €819 | +€189 | +30.0% |
| Suppliers | 440/4 | €630 | €819 | +€189 | +30.0% |
| Taxes, remuneration and social security | 45 | €2,007 | €1,932 | -€75 | -3.7% |
| Taxes | 450/3 | €2,007 | €1,932 | -€75 | -3.7% |
| Other amounts payable | 47/48 | €219,280 | €220,482 | +€1,203 | +0.5% |
| Accrued charges and deferred income | 492/3 | €695 | €1,395 | +€700 | +101% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,670 | €11,670 | = | 0.0% |
| Other operating charges | 640/8 | €2,431 | €2,506 | +€74 | +3.0% |
| Gross operating margin | 9900 | €31,586 | €26,555 | -€5,031 | -15.9% |
| Operating profit (loss) | 9901 | €17,485 | €12,380 | -€5,105 | -29.2% |
| Financial charges | 65/66B | €2,518 | €1,622 | -€896 | -35.6% |
| Recurring financial charges | 65 | €2,518 | €1,622 | -€896 | -35.6% |
| Profit (loss) for the period before taxes | 9903 | €14,967 | €10,758 | -€4,210 | -28.1% |
| Income taxes | 67/77 | €4,602 | €3,254 | -€1,348 | -29.3% |
| Profit (loss) for the period | 9904 | €10,365 | €7,503 | -€2,862 | -27.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,365 | €7,503 | -€2,862 | -27.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.