Ten 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.
Ten Berg
Largest movements
- Cash +€8,984
up €8,984 (+11.2%), from €80,258 to €89,242
mainly Net result for the year (+€34,448) and Depreciation (+€2,968)
- Tangible fixed assets -€2,968
down €2,968 (-3.7%), from €79,668 to €76,700
- Reserves +€13,395
up €13,395 (+9.0%), from €148,775 to €162,171
- Accrued charges and deferred income -€7,235
down €7,235 (-83.8%), from €8,635 to €1,400
- Financial charges -€1,891
down €1,891 (-97.2%), from €1,945 to €54
of which Non-recurring financial charges: -€1,890
- Gross operating margin -€641
down €641 (-1.0%), from €62,495 to €61,854
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 | €160,820 | €166,873 | +€6,053 | +3.8% |
| Fixed assets | 21/28 | €79,668 | €76,700 | -€2,968 | -3.7% |
| Tangible fixed assets | 22/27 | €79,668 | €76,700 | -€2,968 | -3.7% |
| Land and buildings | 22 | €79,668 | €76,700 | -€2,968 | -3.7% |
| Current assets | 29/58 | €81,152 | €90,173 | +€9,022 | +11.1% |
| Cash at bank and in hand | 54/58 | €80,258 | €89,242 | +€8,984 | +11.2% |
| Deferred charges and accrued income | 490/1 | €894 | €931 | +€38 | +4.2% |
| Total equity and liabilities | 10/49 | €160,820 | €166,873 | +€6,053 | +3.8% |
| Equity | 10/15 | €148,775 | €162,171 | +€13,395 | +9.0% |
| Reserves | 13 | €148,775 | €162,171 | +€13,395 | +9.0% |
| Distributable reserves | 133 | €148,775 | €162,171 | +€13,395 | +9.0% |
| Amounts payable | 17/49 | €12,045 | €4,703 | -€7,342 | -61.0% |
| Amounts payable within one year | 42/48 | €3,409 | €3,303 | -€107 | -3.1% |
| Trade debts | 44 | €1,612 | €2,188 | +€576 | +35.7% |
| Suppliers | 440/4 | €1,612 | €2,188 | +€576 | +35.7% |
| Taxes, remuneration and social security | 45 | €1,758 | €1,076 | -€683 | -38.8% |
| Taxes | 450/3 | €1,758 | €1,076 | -€683 | -38.8% |
| Other amounts payable | 47/48 | €39 | €39 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €8,635 | €1,400 | -€7,235 | -83.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,968 | €2,968 | = | 0.0% |
| Other operating charges | 640/8 | €8,055 | €8,308 | +€253 | +3.1% |
| Gross operating margin | 9900 | €62,495 | €61,854 | -€641 | -1.0% |
| Operating profit (loss) | 9901 | €51,471 | €50,577 | -€894 | -1.7% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,945 | €54 | -€1,891 | -97.2% |
| Recurring financial charges | 65 | €54 | €54 | -€0 | -0.4% |
| Non-recurring financial charges | 66B | €1,890 | - | -€1,890 | |
| Profit (loss) for the period before taxes | 9903 | €49,527 | €50,524 | +€997 | +2.0% |
| Income taxes | 67/77 | €15,758 | €16,076 | +€317 | +2.0% |
| Profit (loss) for the period | 9904 | €33,768 | €34,448 | +€680 | +2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,768 | €34,448 | +€680 | +2.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.