Groep Berden: 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.
Groep Berden
Largest movements
- Stocks and contracts +€166,151
up €166,151 (+27.3%), from €607,738 to €773,889
- Receivables within one year -€36,247
down €36,247 (-76.9%), from €47,106 to €10,859
of which Trade receivables: -€33,931
- Cash -€10,922
down €10,922 (-86.1%), from €12,682 to €1,760
mainly Stocks and contracts (-€166,151) and Smaller working-capital items (-€684)
- Debts after one year +€90,166
up €90,166 (+24.5%), from €367,834 to €458,000
- Reserves +€16,462
up €16,462 (+65.4%), from €25,159 to €41,621
- Tax, wage and social debts +€8,914
up €8,914 (+434%), from €2,056 to €10,970
- Gross operating margin +€26,255
up €26,255 (+127%), from €20,696 to €46,950
- Taxes +€6,835
up €6,835 (+487%), from €1,403 to €8,238
- Financial charges +€6,690
up €6,690 (+44.4%), from €15,064 to €21,753
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 | €667,847 | €786,835 | +€118,988 | +17.8% |
| Current assets | 29/58 | €667,847 | €786,835 | +€118,988 | +17.8% |
| Stocks and contracts in progress | 3 | €607,738 | €773,889 | +€166,151 | +27.3% |
| Stocks | 30/36 | €607,738 | €773,889 | +€166,151 | +27.3% |
| Amounts receivable within one year | 40/41 | €47,106 | €10,859 | -€36,247 | -76.9% |
| Trade receivables | 40 | €43,283 | €9,351 | -€33,931 | -78.4% |
| Other amounts receivable | 41 | €3,823 | €1,508 | -€2,315 | -60.6% |
| Cash at bank and in hand | 54/58 | €12,682 | €1,760 | -€10,922 | -86.1% |
| Deferred charges and accrued income | 490/1 | €321 | €328 | +€6 | +1.9% |
| Total equity and liabilities | 10/49 | €667,847 | €786,835 | +€118,988 | +17.8% |
| Equity | 10/15 | €26,159 | €42,621 | +€16,462 | +62.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €25,159 | €41,621 | +€16,462 | +65.4% |
| Distributable reserves | 133 | €25,159 | €41,621 | +€16,462 | +65.4% |
| Amounts payable | 17/49 | €641,688 | €744,215 | +€102,526 | +16.0% |
| Amounts payable after more than one year | 17 | €367,834 | €458,000 | +€90,166 | +24.5% |
| Financial debts | 170/4 | €367,834 | €458,000 | +€90,166 | +24.5% |
| Amounts payable within one year | 42/48 | €273,467 | €286,215 | +€12,747 | +4.7% |
| Trade debts | 44 | €140,431 | €140,140 | -€291 | -0.2% |
| Suppliers | 440/4 | €140,431 | €140,140 | -€291 | -0.2% |
| Taxes, remuneration and social security | 45 | €2,056 | €10,970 | +€8,914 | +434% |
| Taxes | 450/3 | €2,056 | €10,970 | +€8,914 | +434% |
| Other amounts payable | 47/48 | €130,980 | €135,104 | +€4,124 | +3.1% |
| Accrued charges and deferred income | 492/3 | €387 | €0 | -€387 | -100% |
| Other operating charges | 640/8 | €495 | €508 | +€13 | +2.7% |
| Gross operating margin | 9900 | €20,696 | €46,950 | +€26,255 | +127% |
| Operating profit (loss) | 9901 | €20,201 | €46,442 | +€26,241 | +130% |
| Financial income | 75/76B | €6 | €11 | +€4 | +66.6% |
| Recurring financial income | 75 | €6 | €11 | +€4 | +66.6% |
| Financial charges | 65/66B | €15,064 | €21,753 | +€6,690 | +44.4% |
| Recurring financial charges | 65 | €15,064 | €21,753 | +€6,690 | +44.4% |
| Profit (loss) for the period before taxes | 9903 | €5,144 | €24,700 | +€19,556 | +380% |
| Income taxes | 67/77 | €1,403 | €8,238 | +€6,835 | +487% |
| Profit (loss) for the period | 9904 | €3,741 | €16,462 | +€12,721 | +340% |
| Profit (loss) for the period to be appropriated | 9905 | €3,741 | €16,462 | +€12,721 | +340% |
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 23 October 2026 via checked.be.