De Witte Berk: 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.
What changed
De Witte Berk
NACE 81.300, Landscape service activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€81,400
2024 · -€41,370-€40,030
Equity
€720,401
2024 · €801,801-€81,400
Cash
€38,751
2024 · €100,540-€61,789
Balance sheet total
€916,878
2024 · €1.0m-€112,942
Largest movements
Assets
- Cash -€61,789
down €61,789 (-61.5%), from €100,540 to €38,751
mainly Net result for the year (-€81,400) and Investment in fixed assets (net) (-€23,163)
- Receivables within one year -€42,902
down €42,902 (-22.8%), from €188,063 to €145,161
of which Trade receivables: -€36,199
Equity and liabilities
- Profit (loss) carried forward -€81,400
down €81,400 (-123%), from -€66,230 to -€147,630
- Debts after one year -€20,214
down €20,214 (-29.8%), from €67,736 to €47,523
Income statement
- Provisions +€110,803
up €110,803, from -€110,803 to €0
- Gross operating margin +€57,830
up €57,830 (+119%), from €48,605 to €106,435
- Staff costs -€18,315
down €18,315 (-10.7%), from €170,852 to €152,538
- Depreciation +€2,728
up €2,728 (+11.8%), from €23,057 to €25,785
- Other operating charges +€2,147
up €2,147 (+56.4%), from €3,807 to €5,954
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
-€41,370
Gross operating margin
+€57,830
Staff costs
+€18,315
Depreciation
-€2,728
Provisions
-€110,803
Other operating charges
-€2,147
Financial income
-€1,159
Financial charges
+€663
Result 2025
-€81,400
raises the resultlowers the result
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.
From operations
-€16,920
Investment
-€23,163
Financing
-€21,705
Cash 2024
€100,540
From operations (derived)
-€16,920
Net result for the year
-€81,400
Depreciation
+€25,785
Stocks and contracts
+€6,230
Receivables within one year
+€42,902
Deferred charges and accrued income
-€600
Trade debts
-€6,223
Tax, wage and social debts
-€3,630
Accrued charges and deferred income
+€16
Investment (derived)
-€23,163
Investment in fixed assets (net)
-€23,163
Financing
-€21,705
Debts after one year
-€20,214
Current portion of long-term debt
-€5,436
Short-term financial debts
+€3,945
Cash 2025
€38,751
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,029,820 | €916,878 | -€112,942 | -11.0% |
| Fixed assets | 21/28 | €711,068 | €708,446 | -€2,622 | -0.4% |
| Tangible fixed assets | 22/27 | €711,068 | €708,446 | -€2,622 | -0.4% |
| Land and buildings | 22 | €650,237 | €650,135 | -€102 | 0.0% |
| Plant, machinery and equipment | 23 | €15,980 | €9,319 | -€6,661 | -41.7% |
| Furniture and vehicles | 24 | €44,851 | €33,550 | -€11,301 | -25.2% |
| Other tangible fixed assets | 26 | - | €15,442 | +€15,442 | |
| Current assets | 29/58 | €318,752 | €208,432 | -€110,320 | -34.6% |
| Stocks and contracts in progress | 3 | €23,880 | €17,650 | -€6,230 | -26.1% |
| Stocks | 30/36 | €23,880 | €17,650 | -€6,230 | -26.1% |
| Amounts receivable within one year | 40/41 | €188,063 | €145,161 | -€42,902 | -22.8% |
| Trade receivables | 40 | €47,523 | €11,325 | -€36,199 | -76.2% |
| Other amounts receivable | 41 | €140,540 | €133,836 | -€6,704 | -4.8% |
| Cash at bank and in hand | 54/58 | €100,540 | €38,751 | -€61,789 | -61.5% |
| Deferred charges and accrued income | 490/1 | €6,269 | €6,870 | +€600 | +9.6% |
| Total equity and liabilities | 10/49 | €1,029,820 | €916,878 | -€112,942 | -11.0% |
| Equity | 10/15 | €801,801 | €720,401 | -€81,400 | -10.2% |
| Contributions | 10/11 | €648,371 | €648,371 | = | 0.0% |
| Reserves | 13 | €219,660 | €219,660 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €219,660 | €219,660 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,230 | -€147,630 | -€81,400 | -123% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Pensions and similar obligations | 160 | €0 | - | = | |
| Amounts payable | 17/49 | €228,018 | €196,476 | -€31,542 | -13.8% |
| Amounts payable after more than one year | 17 | €67,736 | €47,523 | -€20,214 | -29.8% |
| Financial debts | 170/4 | €67,736 | €47,523 | -€20,214 | -29.8% |
| Amounts payable within one year | 42/48 | €160,282 | €148,938 | -€11,344 | -7.1% |
| Current portion of amounts payable after more than one year | 42 | €25,650 | €20,214 | -€5,436 | -21.2% |
| Financial debts | 43 | - | €3,945 | +€3,945 | |
| Credit institutions | 430/8 | - | €3,945 | +€3,945 | |
| Trade debts | 44 | €21,436 | €15,213 | -€6,223 | -29.0% |
| Suppliers | 440/4 | €21,436 | €15,213 | -€6,223 | -29.0% |
| Taxes, remuneration and social security | 45 | €28,196 | €24,566 | -€3,630 | -12.9% |
| Taxes | 450/3 | €7,095 | €5,058 | -€2,037 | -28.7% |
| Remuneration and social security | 454/9 | €21,101 | €19,508 | -€1,593 | -7.6% |
| Other amounts payable | 47/48 | €85,000 | €85,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €16 | +€16 | |
| Remuneration, social security and pensions | 62 | €170,852 | €152,538 | -€18,315 | -10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,057 | €25,785 | +€2,728 | +11.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€110,803 | €0 | +€110,803 | |
| Other operating charges | 640/8 | €3,807 | €5,954 | +€2,147 | +56.4% |
| Gross operating margin | 9900 | €48,605 | €106,435 | +€57,830 | +119% |
| Operating profit (loss) | 9901 | -€38,309 | -€77,842 | -€39,533 | -103% |
| Financial income | 75/76B | €1,208 | €49 | -€1,159 | -95.9% |
| Recurring financial income | 75 | €1,208 | €49 | -€1,159 | -95.9% |
| Financial charges | 65/66B | €4,270 | €3,607 | -€663 | -15.5% |
| Recurring financial charges | 65 | €4,270 | €3,607 | -€663 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | -€41,370 | -€81,400 | -€40,030 | -96.8% |
| Profit (loss) for the period | 9904 | -€41,370 | -€81,400 | -€40,030 | -96.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,370 | -€81,400 | -€40,030 | -96.8% |
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 21 October 2026 via checked.be.