Den Bere'N'Oed: 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.
Den Bere'N'Oed
Largest movements
- Tangible fixed assets -€15,288
down €15,288 (-27.5%), from €55,635 to €40,347
of which Furniture and vehicles: -€11,358
- Cash +€8,040
up €8,040 (+8.9%), from €90,145 to €98,185
mainly Depreciation (+€16,539) and Tax, wage and social debts (+€1,143)
- Profit (loss) carried forward -€7,839
down €7,839 (-25.9%), from -€30,317 to -€38,156
- Gross operating margin +€6,335
up €6,335 (+51.6%), from €12,272 to €18,607
- Depreciation -€1,444
down €1,444 (-8.0%), from €17,983 to €16,539
- Financial charges -€205
down €205 (-55.7%), from €368 to €163
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 | €156,862 | €149,411 | -€7,451 | -4.8% |
| Fixed assets | 21/28 | €59,135 | €43,847 | -€15,288 | -25.9% |
| Tangible fixed assets | 22/27 | €55,635 | €40,347 | -€15,288 | -27.5% |
| Land and buildings | 22 | €4,150 | €4,150 | = | 0.0% |
| Plant, machinery and equipment | 23 | €13,451 | €11,941 | -€1,510 | -11.2% |
| Furniture and vehicles | 24 | €33,454 | €22,096 | -€11,358 | -34.0% |
| Other tangible fixed assets | 26 | €4,580 | €2,160 | -€2,420 | -52.8% |
| Financial fixed assets | 28 | €3,500 | €3,500 | = | 0.0% |
| Current assets | 29/58 | €97,727 | €105,564 | +€7,837 | +8.0% |
| Stocks and contracts in progress | 3 | €6,556 | €6,556 | = | 0.0% |
| Stocks | 30/36 | €6,556 | €6,556 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €90,145 | €98,185 | +€8,040 | +8.9% |
| Deferred charges and accrued income | 490/1 | €1,026 | €823 | -€203 | -19.8% |
| Total equity and liabilities | 10/49 | €156,862 | €149,411 | -€7,451 | -4.8% |
| Equity | 10/15 | €148,993 | €141,154 | -€7,839 | -5.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €154,310 | €154,310 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €151,810 | €151,810 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,317 | -€38,156 | -€7,839 | -25.9% |
| Amounts payable | 17/49 | €7,869 | €8,257 | +€388 | +4.9% |
| Amounts payable within one year | 42/48 | €7,869 | €8,257 | +€388 | +4.9% |
| Trade debts | 44 | - | €356 | +€356 | |
| Suppliers | 440/4 | - | €356 | +€356 | |
| Taxes, remuneration and social security | 45 | €1,206 | €2,349 | +€1,143 | +94.8% |
| Taxes | 450/3 | €776 | €1,438 | +€662 | +85.3% |
| Remuneration and social security | 454/9 | €430 | €911 | +€481 | +112% |
| Other amounts payable | 47/48 | €6,663 | €5,552 | -€1,111 | -16.7% |
| Remuneration, social security and pensions | 62 | €5,833 | €5,757 | -€76 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,983 | €16,539 | -€1,444 | -8.0% |
| Other operating charges | 640/8 | €3,593 | €3,725 | +€132 | +3.7% |
| Gross operating margin | 9900 | €12,272 | €18,607 | +€6,335 | +51.6% |
| Operating profit (loss) | 9901 | -€15,137 | -€7,414 | +€7,723 | +51.0% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Non-recurring financial income | 76B | €1 | - | -€1 | |
| Financial charges | 65/66B | €368 | €163 | -€205 | -55.7% |
| Recurring financial charges | 65 | €368 | €163 | -€205 | -55.7% |
| Profit (loss) for the period before taxes | 9903 | -€15,504 | -€7,577 | +€7,927 | +51.1% |
| Income taxes | 67/77 | €231 | €262 | +€31 | +13.4% |
| Profit (loss) for the period | 9904 | -€15,735 | -€7,839 | +€7,896 | +50.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,735 | -€7,839 | +€7,896 | +50.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.