OP DEN BERG: 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.
OP DEN BERG
Largest movements
- Stocks and contracts +€13,914
up €13,914 (+45.1%), from €30,836 to €44,750
- Tangible fixed assets +€10,386
up €10,386 (+122%), from €8,536 to €18,922
of which Furniture and vehicles: +€13,259
- Cash -€3,732
down €3,732 (-3.5%), from €107,937 to €104,205
mainly Investment in fixed assets (net) (-€17,684) and Stocks and contracts (-€13,914)
- Profit (loss) carried forward +€11,885
up €11,885 (+74.4%), from €15,966 to €27,851
- Reserves +€9,000
up €9,000 (+7.2%), from €124,408 to €133,408
of which Distributable reserves: +€9,000
- Trade debts +€1,978
up €1,978 (+13.4%), from €14,725 to €16,703
- Gross operating margin -€14,244
down €14,244 (-25.3%), from €56,249 to €42,005
- Taxes +€9,244
up €9,244 (+336%), from €2,750 to €11,994
- Other operating charges -€3,837
down €3,837 (-67.7%), from €5,665 to €1,828
- Depreciation +€3,502
up €3,502 (+92.3%), from €3,796 to €7,298
- Financial charges -€613
no longer reported in 2025 (was €613)
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 | €160,806 | €182,648 | +€21,842 | +13.6% |
| Fixed assets | 21/28 | €10,328 | €20,714 | +€10,386 | +101% |
| Tangible fixed assets | 22/27 | €8,536 | €18,922 | +€10,386 | +122% |
| Plant, machinery and equipment | 23 | €5,327 | €3,498 | -€1,829 | -34.3% |
| Furniture and vehicles | 24 | €2,165 | €15,424 | +€13,259 | +612% |
| Other tangible fixed assets | 26 | €1,044 | - | -€1,044 | |
| Financial fixed assets | 28 | €1,792 | €1,792 | = | 0.0% |
| Current assets | 29/58 | €150,478 | €161,934 | +€11,456 | +7.6% |
| Stocks and contracts in progress | 3 | €30,836 | €44,750 | +€13,914 | +45.1% |
| Stocks | 30/36 | €30,836 | €44,750 | +€13,914 | +45.1% |
| Amounts receivable within one year | 40/41 | €11,705 | €12,700 | +€995 | +8.5% |
| Trade receivables | 40 | - | €2,445 | +€2,445 | |
| Other amounts receivable | 41 | €11,705 | €10,255 | -€1,450 | -12.4% |
| Cash at bank and in hand | 54/58 | €107,937 | €104,205 | -€3,732 | -3.5% |
| Deferred charges and accrued income | 490/1 | - | €279 | +€279 | |
| Total equity and liabilities | 10/49 | €160,806 | €182,648 | +€21,842 | +13.6% |
| Equity | 10/15 | €140,374 | €161,259 | +€20,885 | +14.9% |
| Reserves | 13 | €124,408 | €133,408 | +€9,000 | +7.2% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,589 | €15,589 | = | 0.0% |
| Distributable reserves | 133 | €106,919 | €115,919 | +€9,000 | +8.4% |
| Profit (loss) carried forward | 14 | €15,966 | €27,851 | +€11,885 | +74.4% |
| Amounts payable | 17/49 | €20,432 | €21,389 | +€957 | +4.7% |
| Amounts payable within one year | 42/48 | €20,432 | €20,710 | +€278 | +1.4% |
| Trade debts | 44 | €14,725 | €16,703 | +€1,978 | +13.4% |
| Suppliers | 440/4 | €14,725 | €16,703 | +€1,978 | +13.4% |
| Taxes, remuneration and social security | 45 | €5,707 | €4,007 | -€1,700 | -29.8% |
| Taxes | 450/3 | €5,707 | €4,007 | -€1,700 | -29.8% |
| Accrued charges and deferred income | 492/3 | - | €679 | +€679 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,796 | €7,298 | +€3,502 | +92.3% |
| Other operating charges | 640/8 | €5,665 | €1,828 | -€3,837 | -67.7% |
| Gross operating margin | 9900 | €56,249 | €42,005 | -€14,244 | -25.3% |
| Operating profit (loss) | 9901 | €46,788 | €32,879 | -€13,909 | -29.7% |
| Financial income | 75/76B | €41 | - | -€41 | |
| Recurring financial income | 75 | €41 | - | -€41 | |
| Financial charges | 65/66B | €613 | - | -€613 | |
| Recurring financial charges | 65 | €613 | - | -€613 | |
| Profit (loss) for the period before taxes | 9903 | €46,216 | €32,879 | -€13,337 | -28.9% |
| Income taxes | 67/77 | €2,750 | €11,994 | +€9,244 | +336% |
| Profit (loss) for the period | 9904 | €43,466 | €20,885 | -€22,581 | -52.0% |
| Profit (loss) for the period to be appropriated | 9905 | €43,466 | €20,885 | -€22,581 | -52.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.