Op het bergske: what changed
What changed
Op het bergske
filed annual accounts (NBB)
Net result for the year
€10,849
2024 · €6,878+€3,971
Equity
€343,103
2024 · €332,254+€10,849
Cash
€5,127
2024 · €4,864+€263
Balance sheet total
€787,899
2024 · €818,309-€30,409
Largest movements
Assets
- Tangible fixed assets -€29,007
down €29,007 (-9.3%), from €311,506 to €282,499
of which Land and buildings: -€28,158
Equity and liabilities
- Other debts -€40,046
down €40,046 (-8.4%), from €479,010 to €438,963
- Reserves +€10,849
up €10,849 (+4.0%), from €272,254 to €283,103
Income statement
- Gross operating margin +€5,379
up €5,379 (+19.2%), from €27,984 to €33,362
- Taxes +€1,817
up €1,817 (+54.6%), from €3,327 to €5,144
- Other operating charges -€481
down €481 (-12.7%), from €3,798 to €3,317
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€6,878
Gross operating margin
+€5,379
Depreciation
-€70
Other operating charges
+€481
Financial charges
-€2
Taxes
-€1,817
Result 2025
€10,849
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€1,237
Investment
€0
Financing
+€1,500
Cash 2024
€4,864
From operations (derived)
-€1,237
Net result for the year
+€10,849
Depreciation
+€29,007
Receivables within one year
+€1,673
Deferred charges and accrued income
-€7
Trade debts
+€329
Tax, wage and social debts
-€3,691
Other debts
-€40,046
Accrued charges and deferred income
+€650
Financing
+€1,500
Debts after one year
+€1,500
Cash 2025
€5,127
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €818,309 | €787,899 | -€30,409 | -3.7% |
| Fixed assets | 21/28 | €311,506 | €282,499 | -€29,007 | -9.3% |
| Tangible fixed assets | 22/27 | €311,506 | €282,499 | -€29,007 | -9.3% |
| Land and buildings | 22 | €309,737 | €281,579 | -€28,158 | -9.1% |
| Furniture and vehicles | 24 | €1,769 | €920 | -€850 | -48.0% |
| Current assets | 29/58 | €506,803 | €505,401 | -€1,402 | -0.3% |
| Amounts receivable after more than one year | 29 | €500,000 | €500,000 | = | 0.0% |
| Other amounts receivable | 291 | €500,000 | €500,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,673 | - | -€1,673 | |
| Other amounts receivable | 41 | €1,673 | - | -€1,673 | |
| Cash at bank and in hand | 54/58 | €4,864 | €5,127 | +€263 | +5.4% |
| Deferred charges and accrued income | 490/1 | €266 | €273 | +€7 | +2.7% |
| Total equity and liabilities | 10/49 | €818,309 | €787,899 | -€30,409 | -3.7% |
| Equity | 10/15 | €332,254 | €343,103 | +€10,849 | +3.3% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €272,254 | €283,103 | +€10,849 | +4.0% |
| Distributable reserves | 133 | €272,254 | €283,103 | +€10,849 | +4.0% |
| Amounts payable | 17/49 | €486,055 | €444,797 | -€41,258 | -8.5% |
| Amounts payable after more than one year | 17 | €1,980 | €3,480 | +€1,500 | +75.8% |
| Other amounts payable | 178/9 | €1,980 | €3,480 | +€1,500 | +75.8% |
| Amounts payable within one year | 42/48 | €484,075 | €440,667 | -€43,408 | -9.0% |
| Trade debts | 44 | €230 | €559 | +€329 | +143% |
| Suppliers | 440/4 | €230 | €559 | +€329 | +143% |
| Taxes, remuneration and social security | 45 | €4,835 | €1,144 | -€3,691 | -76.3% |
| Taxes | 450/3 | €4,835 | €1,144 | -€3,691 | -76.3% |
| Other amounts payable | 47/48 | €479,010 | €438,963 | -€40,046 | -8.4% |
| Accrued charges and deferred income | 492/3 | - | €650 | +€650 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,938 | €29,007 | +€70 | +0.2% |
| Other operating charges | 640/8 | €3,798 | €3,317 | -€481 | -12.7% |
| Gross operating margin | 9900 | €27,984 | €33,362 | +€5,379 | +19.2% |
| Operating profit (loss) | 9901 | -€4,751 | €1,038 | +€5,789 | |
| Financial income | 75/76B | €15,000 | €15,000 | = | 0.0% |
| Recurring financial income | 75 | €15,000 | €15,000 | = | 0.0% |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €10,205 | €15,993 | +€5,788 | +56.7% |
| Income taxes | 67/77 | €3,327 | €5,144 | +€1,817 | +54.6% |
| Profit (loss) for the period | 9904 | €6,878 | €10,849 | +€3,971 | +57.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,878 | €10,849 | +€3,971 | +57.7% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.