BERGHAGEN: what changed
Two fiscal 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.
BERGHAGEN
Largest movements
- Receivables within one year -€6,933
down €6,933 (-56.9%), from €12,190 to €5,257
of which Trade receivables: -€7,480
- Tangible fixed assets -€4,320
down €4,320 (-88.5%), from €4,880 to €559
of which Furniture and vehicles: -€3,593
- Tax, wage and social debts -€6,898
down €6,898 (-78.8%), from €8,755 to €1,857
of which Taxes: -€6,600
- Profit (loss) carried forward -€6,206
down €6,206 (-8.5%), from €72,994 to €66,788
- Gross operating margin -€59,325
down €59,325, from €55,922 to -€3,403
- Taxes -€15,286
down €15,286 (-99.3%), from €15,396 to €111
- Depreciation -€3,377
down €3,377 (-43.9%), from €7,697 to €4,320
- Financial income +€907
up €907 (+62.5%), from €1,452 to €2,359
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.
Cash bridge derived
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 | €340,214 | €326,354 | -€13,861 | -4.1% |
| Fixed assets | 21/28 | €4,880 | €559 | -€4,320 | -88.5% |
| Tangible fixed assets | 22/27 | €4,880 | €559 | -€4,320 | -88.5% |
| Plant, machinery and equipment | 23 | €1,287 | €559 | -€727 | -56.5% |
| Furniture and vehicles | 24 | €3,593 | - | -€3,593 | |
| Current assets | 29/58 | €335,335 | €325,794 | -€9,540 | -2.8% |
| Amounts receivable within one year | 40/41 | €12,190 | €5,257 | -€6,933 | -56.9% |
| Trade receivables | 40 | €7,480 | - | -€7,480 | |
| Other amounts receivable | 41 | €4,710 | €5,257 | +€547 | +11.6% |
| Cash at bank and in hand | 54/58 | €321,096 | €319,245 | -€1,851 | -0.6% |
| Deferred charges and accrued income | 490/1 | €2,049 | €1,292 | -€756 | -36.9% |
| Total equity and liabilities | 10/49 | €340,214 | €326,354 | -€13,861 | -4.1% |
| Equity | 10/15 | €329,454 | €323,248 | -€6,206 | -1.9% |
| Contributions | 10/11 | €78,600 | €78,600 | = | 0.0% |
| Reserves | 13 | €177,860 | €177,860 | = | 0.0% |
| Distributable reserves | 133 | €177,860 | €177,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,994 | €66,788 | -€6,206 | -8.5% |
| Amounts payable | 17/49 | €10,761 | €3,106 | -€7,655 | -71.1% |
| Amounts payable within one year | 42/48 | €10,761 | €3,106 | -€7,655 | -71.1% |
| Trade debts | 44 | €367 | €712 | +€345 | +93.9% |
| Suppliers | 440/4 | €367 | €712 | +€345 | +93.9% |
| Taxes, remuneration and social security | 45 | €8,755 | €1,857 | -€6,898 | -78.8% |
| Taxes | 450/3 | €7,005 | €405 | -€6,600 | -94.2% |
| Remuneration and social security | 454/9 | €1,750 | €1,452 | -€298 | -17.0% |
| Other amounts payable | 47/48 | €1,638 | €537 | -€1,102 | -67.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,697 | €4,320 | -€3,377 | -43.9% |
| Other operating charges | 640/8 | €668 | €585 | -€83 | -12.4% |
| Gross operating margin | 9900 | €55,922 | -€3,403 | -€59,325 | |
| Operating profit (loss) | 9901 | €47,556 | -€8,309 | -€55,865 | |
| Financial income | 75/76B | €1,452 | €2,359 | +€907 | +62.5% |
| Recurring financial income | 75 | €1,452 | €2,359 | +€907 | +62.5% |
| Financial charges | 65/66B | €116 | €145 | +€29 | +25.0% |
| Recurring financial charges | 65 | €116 | €145 | +€29 | +25.0% |
| Profit (loss) for the period before taxes | 9903 | €48,892 | -€6,095 | -€54,987 | |
| Income taxes | 67/77 | €15,396 | €111 | -€15,286 | -99.3% |
| Profit (loss) for the period | 9904 | €33,496 | -€6,206 | -€39,702 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,496 | -€6,206 | -€39,702 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.