DEN 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.
DEN BERK
Largest movements
- Receivables within one year -€1.5m
down €1.5m (-47.0%), from €3.2m to €1.7m
of which Other amounts receivable: -€1.6m
- Cash -€167,437
down €167,437 (-19.1%), from €878,728 to €711,292
mainly Contributions, distributions and other (-€10.0m) and Tax, wage and social debts (-€100,586)
- Profit (loss) carried forward -€1.6m
down €1.6m (-14.2%), from €11.2m to €9.6m
- Financial income -€6.5m
down €6.5m (-42.6%), from €15.2m to €8.7m
- Gross operating margin -€1.2m
down €1.2m, from €1.2m to -€51,564
- Taxes -€273,509
down €273,509 (-98.6%), from €277,252 to €3,743
- Staff costs +€48,543
up €48,543 (+24.1%), from €201,350 to €249,892
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,457,622 | €9,770,516 | -€1.7m | -14.7% |
| Fixed assets | 21/28 | €7,352,014 | €7,348,968 | -€3,046 | 0.0% |
| Financial fixed assets | 28 | €7,352,014 | €7,348,968 | -€3,046 | 0.0% |
| Current assets | 29/58 | €4,105,608 | €2,421,549 | -€1.7m | -41.0% |
| Amounts receivable within one year | 40/41 | €3,225,952 | €1,708,324 | -€1.5m | -47.0% |
| Trade receivables | 40 | €345,334 | €384,015 | +€38,681 | +11.2% |
| Other amounts receivable | 41 | €2,880,619 | €1,324,309 | -€1.6m | -54.0% |
| Cash at bank and in hand | 54/58 | €878,728 | €711,292 | -€167,437 | -19.1% |
| Deferred charges and accrued income | 490/1 | €928 | €1,932 | +€1,005 | +108% |
| Total equity and liabilities | 10/49 | €11,457,622 | €9,770,516 | -€1.7m | -14.7% |
| Equity | 10/15 | €11,298,490 | €9,703,574 | -€1.6m | -14.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,230,290 | €9,635,374 | -€1.6m | -14.2% |
| Amounts payable | 17/49 | €159,132 | €66,942 | -€92,190 | -57.9% |
| Amounts payable within one year | 42/48 | €157,043 | €58,453 | -€98,590 | -62.8% |
| Trade debts | 44 | €3,757 | €4,503 | +€746 | +19.9% |
| Suppliers | 440/4 | €3,757 | €4,503 | +€746 | +19.9% |
| Taxes, remuneration and social security | 45 | €145,436 | €44,850 | -€100,586 | -69.2% |
| Taxes | 450/3 | €123,006 | €17,001 | -€106,005 | -86.2% |
| Remuneration and social security | 454/9 | €22,430 | €27,849 | +€5,419 | +24.2% |
| Other amounts payable | 47/48 | €7,850 | €9,100 | +€1,250 | +15.9% |
| Accrued charges and deferred income | 492/3 | €2,089 | €8,489 | +€6,400 | +306% |
| Remuneration, social security and pensions | 62 | €201,350 | €249,892 | +€48,543 | +24.1% |
| Other operating charges | 640/8 | €3,376 | €12,233 | +€8,857 | +262% |
| Gross operating margin | 9900 | €1,155,121 | -€51,564 | -€1.2m | |
| Operating profit (loss) | 9901 | €950,395 | -€313,689 | -€1.3m | |
| Financial income | 75/76B | €15,216,456 | €8,735,142 | -€6.5m | -42.6% |
| Recurring financial income | 75 | €15,216,456 | €8,735,142 | -€6.5m | -42.6% |
| Financial charges | 65/66B | €2,479 | €3,527 | +€1,048 | +42.3% |
| Recurring financial charges | 65 | €2,479 | €3,527 | +€1,048 | +42.3% |
| Profit (loss) for the period before taxes | 9903 | €16,164,373 | €8,417,927 | -€7.7m | -47.9% |
| Income taxes | 67/77 | €277,252 | €3,743 | -€273,509 | -98.6% |
| Profit (loss) for the period | 9904 | €15,887,121 | €8,414,184 | -€7.5m | -47.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,887,121 | €8,414,184 | -€7.5m | -47.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.