@DVIES BERINGEN: 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.
@DVIES BERINGEN
Largest movements
- Cash -€178,479
down €178,479 (-17.5%), from €1.0m to €843,678
mainly Tax, wage and social debts (-€98,313) and Debts after one year (-€60,690)
- Receivables after one year +€50,000
up €50,000 (+11.7%), from €428,000 to €478,000
- Tax, wage and social debts -€98,313
down €98,313 (-91.8%), from €107,113 to €8,799
of which Taxes: -€97,384
- Debts after one year -€60,690
down €60,690 (-25.8%), from €235,261 to €174,571
- Reserves +€33,397
up €33,397 (+2.0%), from €1.7m to €1.7m
of which Distributable reserves: +€51,809
- Financial income -€1.1m
down €1.1m (-100.0%), from €1.1m to €2
of which Non-recurring financial income: -€1.1m
- Taxes -€367,701
down €367,701 (-94.5%), from €389,276 to €21,575
- Gross operating margin -€88,544
down €88,544 (-40.7%), from €217,509 to €128,965
- Financial charges -€3,692
down €3,692 (-29.6%), from €12,472 to €8,779
of which Financial charges: -€3,529
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,236,985 | €2,088,018 | -€148,968 | -6.7% |
| Fixed assets | 21/28 | €732,468 | €721,602 | -€10,866 | -1.5% |
| Tangible fixed assets | 22/27 | €732,468 | €721,602 | -€10,866 | -1.5% |
| Land and buildings | 22 | €608,216 | €624,853 | +€16,638 | +2.7% |
| Furniture and vehicles | 24 | €124,252 | €96,749 | -€27,504 | -22.1% |
| Current assets | 29/58 | €1,504,517 | €1,366,416 | -€138,101 | -9.2% |
| Amounts receivable after more than one year | 29 | €428,000 | €478,000 | +€50,000 | +11.7% |
| Other amounts receivable | 291 | €428,000 | €478,000 | +€50,000 | +11.7% |
| Amounts receivable within one year | 40/41 | €50,000 | €44,737 | -€5,263 | -10.5% |
| Trade receivables | 40 | €50,000 | €35,167 | -€14,833 | -29.7% |
| Other amounts receivable | 41 | - | €9,570 | +€9,570 | |
| Cash at bank and in hand | 54/58 | €1,022,157 | €843,678 | -€178,479 | -17.5% |
| Deferred charges and accrued income | 490/1 | €4,360 | €0 | -€4,360 | -100% |
| Total equity and liabilities | 10/49 | €2,236,985 | €2,088,018 | -€148,968 | -6.7% |
| Equity | 10/15 | €1,736,997 | €1,770,394 | +€33,397 | +1.9% |
| Contributions | 10/11 | €37,600 | €37,600 | = | 0.0% |
| Reserves | 13 | €1,699,397 | €1,732,794 | +€33,397 | +2.0% |
| Tax-exempt reserves | 132 | €125,840 | €107,428 | -€18,412 | -14.6% |
| Distributable reserves | 133 | €1,573,557 | €1,625,366 | +€51,809 | +3.3% |
| Provisions and deferred taxes | 16 | €82,757 | €70,482 | -€12,275 | -14.8% |
| Deferred taxes | 168 | €82,757 | €70,482 | -€12,275 | -14.8% |
| Amounts payable | 17/49 | €417,231 | €247,141 | -€170,090 | -40.8% |
| Amounts payable after more than one year | 17 | €235,261 | €174,571 | -€60,690 | -25.8% |
| Financial debts | 170/4 | €235,261 | €174,571 | -€60,690 | -25.8% |
| Amounts payable within one year | 42/48 | €181,970 | €71,669 | -€110,302 | -60.6% |
| Current portion of amounts payable after more than one year | 42 | €64,525 | €60,690 | -€3,836 | -5.9% |
| Trade debts | 44 | €8,098 | €2,179 | -€5,919 | -73.1% |
| Suppliers | 440/4 | €8,098 | €2,179 | -€5,919 | -73.1% |
| Taxes, remuneration and social security | 45 | €107,113 | €8,799 | -€98,313 | -91.8% |
| Taxes | 450/3 | €106,183 | €8,799 | -€97,384 | -91.7% |
| Remuneration and social security | 454/9 | €929 | - | -€929 | |
| Other amounts payable | 47/48 | €2,234 | €0 | -€2,234 | -100% |
| Accrued charges and deferred income | 492/3 | - | €902 | +€902 | |
| Non-recurring operating income | 76A | - | €5,178 | +€5,178 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,350 | €67,940 | +€1,590 | +2.4% |
| Other operating charges | 640/8 | €6,636 | €6,668 | +€32 | +0.5% |
| Non-recurring operating charges | 66A | - | €2,884 | +€2,884 | |
| Gross operating margin | 9900 | €217,509 | €128,965 | -€88,544 | -40.7% |
| Operating profit (loss) | 9901 | €144,523 | €51,474 | -€93,049 | -64.4% |
| Financial income | 75/76B | €1,069,823 | €2 | -€1.1m | -100.0% |
| Recurring financial income | 75 | €19,823 | €2 | -€19,821 | -100.0% |
| Non-recurring financial income | 76B | €1,050,000 | - | -€1.1m | |
| Financial charges | 65/66B | €12,472 | €8,779 | -€3,692 | -29.6% |
| Recurring financial charges | 65 | €12,308 | €8,779 | -€3,529 | -28.7% |
| Non-recurring financial charges | 66B | €163 | - | -€163 | |
| Profit (loss) for the period before taxes | 9903 | €1,201,874 | €42,697 | -€1.2m | -96.4% |
| Transfer from deferred taxes | 780 | €12,275 | €12,275 | = | 0.0% |
| Income taxes | 67/77 | €389,276 | €21,575 | -€367,701 | -94.5% |
| Profit (loss) for the period | 9904 | €824,872 | €33,397 | -€791,476 | -96.0% |
| Transfer from tax-exempt reserves | 789 | €18,412 | €18,412 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €843,285 | €51,809 | -€791,476 | -93.9% |
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 16 October 2026 via checked.be.