BERGHAUS: what changed
What changed
BERGHAUS
NACE 47.716, Retail sale of clothing and accessories for women, men, children and babies (general range)
filed annual accounts (NBB)
Net result for the year
€20,404
2024 · €81,586-€61,182
Equity
€477,471
2024 · €516,067-€38,596
Cash
€31,829
2024 · €24,078+€7,751
Balance sheet total
€1.7m
2024 · €1.8m-€53,511
Largest movements
Assets
- Financial fixed assets +€173,479
up €173,479 (+92.8%), from €186,999 to €360,478
- Current investments -€117,000
no longer reported in 2025 (was €117,000)
- Stocks and contracts -€51,753
no longer reported in 2025 (was €51,753)
- Tangible fixed assets -€51,097
down €51,097 (-3.9%), from €1.3m to €1.3m
of which Assets under construction and advance payments: -€739,590
- Intangible fixed assets -€28,300
down €28,300 (-42.9%), from €66,033 to €37,733
Equity and liabilities
- Debts after one year -€149,483
down €149,483 (-13.8%), from €1.1m to €933,985
- Other debts +€59,544
up €59,544 (+756%), from €7,871 to €67,416
- Short-term financial debts +€59,000
new in 2025: €59,000
- Reserves -€39,000
down €39,000 (-15.1%), from €258,700 to €219,700
of which Distributable reserves: -€39,000
Income statement
- Depreciation +€55,262
up €55,262 (+76.9%), from €71,869 to €127,131
- Gross operating margin +€21,512
up €21,512 (+13.6%), from €157,799 to €179,311
- Financial income -€10,299
down €10,299 (-19.3%), from €53,447 to €43,148
- Financial charges +€10,142
up €10,142 (+22.4%), from €45,255 to €55,397
- Other operating charges +€8,926
up €8,926 (+189%), from €4,721 to €13,647
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
€81,586
Gross operating margin
+€21,512
Staff costs
-€1,219
Depreciation
-€55,262
Other operating charges
-€8,926
Financial income
-€10,299
Financial charges
-€10,142
Taxes
+€3,154
Result 2025
€20,404
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
+€249,137
Investment
-€104,212
Financing
-€137,174
Cash 2024
€24,078
From operations (derived)
+€249,137
Net result for the year
+€20,404
Depreciation
+€127,131
Stocks and contracts
+€51,753
Receivables within one year
-€14,416
Deferred charges and accrued income
+€1,006
Trade debts
+€1,723
Tax, wage and social debts
+€1,953
Other debts
+€59,544
Accrued charges and deferred income
+€39
Investment (derived)
-€104,212
Investment in fixed assets (net)
-€221,212
Current investments
+€117,000
Financing
-€137,174
Debts after one year
-€149,483
Current portion of long-term debt
+€12,309
Short-term financial debts
+€59,000
Contributions, distributions and other
-€59,000
Cash 2025
€31,829
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,787,727 | €1,734,216 | -€53,511 | -3.0% |
| Fixed assets | 21/28 | €1,565,394 | €1,659,476 | +€94,082 | +6.0% |
| Intangible fixed assets | 21 | €66,033 | €37,733 | -€28,300 | -42.9% |
| Tangible fixed assets | 22/27 | €1,312,362 | €1,261,265 | -€51,097 | -3.9% |
| Land and buildings | 22 | €563,201 | €1,209,777 | +€646,576 | +115% |
| Plant, machinery and equipment | 23 | €9,034 | €11,349 | +€2,314 | +25.6% |
| Furniture and vehicles | 24 | €537 | €40,140 | +€39,602 | +7,370% |
| Assets under construction and advance payments | 27 | €739,590 | - | -€739,590 | |
| Financial fixed assets | 28 | €186,999 | €360,478 | +€173,479 | +92.8% |
| Current assets | 29/58 | €222,333 | €74,740 | -€147,593 | -66.4% |
| Stocks and contracts in progress | 3 | €51,753 | - | -€51,753 | |
| Stocks | 30/36 | €51,753 | - | -€51,753 | |
| Amounts receivable within one year | 40/41 | €28,496 | €42,911 | +€14,416 | +50.6% |
| Trade receivables | 40 | €19,360 | €42,911 | +€23,551 | +122% |
| Other amounts receivable | 41 | €9,136 | - | -€9,136 | |
| Current investments | 50/53 | €117,000 | - | -€117,000 | |
| Cash at bank and in hand | 54/58 | €24,078 | €31,829 | +€7,751 | +32.2% |
| Deferred charges and accrued income | 490/1 | €1,006 | - | -€1,006 | |
| Total equity and liabilities | 10/49 | €1,787,727 | €1,734,216 | -€53,511 | -3.0% |
| Equity | 10/15 | €516,067 | €477,471 | -€38,596 | -7.5% |
| Contributions | 10/11 | €257,000 | €257,000 | = | 0.0% |
| Capital | 10 | €257,000 | €257,000 | = | 0.0% |
| Issued capital | 100 | €257,000 | €257,000 | = | 0.0% |
| Reserves | 13 | €258,700 | €219,700 | -€39,000 | -15.1% |
| Non-distributable reserves | 130/1 | €25,700 | €25,700 | = | 0.0% |
| Legal reserve | 130 | €25,700 | €25,700 | = | 0.0% |
| Distributable reserves | 133 | €233,000 | €194,000 | -€39,000 | -16.7% |
| Profit (loss) carried forward | 14 | €367 | €771 | +€404 | +110% |
| Amounts payable | 17/49 | €1,271,660 | €1,256,745 | -€14,915 | -1.2% |
| Amounts payable after more than one year | 17 | €1,083,468 | €933,985 | -€149,483 | -13.8% |
| Financial debts | 170/4 | €1,083,468 | €933,985 | -€149,483 | -13.8% |
| Amounts payable within one year | 42/48 | €188,193 | €322,721 | +€134,529 | +71.5% |
| Current portion of amounts payable after more than one year | 42 | €152,544 | €164,853 | +€12,309 | +8.1% |
| Financial debts | 43 | - | €59,000 | +€59,000 | |
| Credit institutions | 430/8 | - | €59,000 | +€59,000 | |
| Trade debts | 44 | €19,172 | €20,895 | +€1,723 | +9.0% |
| Suppliers | 440/4 | €19,172 | €20,895 | +€1,723 | +9.0% |
| Taxes, remuneration and social security | 45 | €8,605 | €10,558 | +€1,953 | +22.7% |
| Taxes | 450/3 | €8,605 | €10,558 | +€1,953 | +22.7% |
| Other amounts payable | 47/48 | €7,871 | €67,416 | +€59,544 | +756% |
| Accrued charges and deferred income | 492/3 | - | €39 | +€39 | |
| Remuneration, social security and pensions | 62 | €2,240 | €3,459 | +€1,219 | +54.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,869 | €127,131 | +€55,262 | +76.9% |
| Other operating charges | 640/8 | €4,721 | €13,647 | +€8,926 | +189% |
| Gross operating margin | 9900 | €157,799 | €179,311 | +€21,512 | +13.6% |
| Operating profit (loss) | 9901 | €78,968 | €35,074 | -€43,894 | -55.6% |
| Financial income | 75/76B | €53,447 | €43,148 | -€10,299 | -19.3% |
| Recurring financial income | 75 | €53,447 | €43,148 | -€10,299 | -19.3% |
| Financial charges | 65/66B | €45,255 | €55,397 | +€10,142 | +22.4% |
| Recurring financial charges | 65 | €45,255 | €55,397 | +€10,142 | +22.4% |
| Profit (loss) for the period before taxes | 9903 | €87,161 | €22,825 | -€64,336 | -73.8% |
| Income taxes | 67/77 | €5,575 | €2,421 | -€3,154 | -56.6% |
| Profit (loss) for the period | 9904 | €81,586 | €20,404 | -€61,182 | -75.0% |
| Profit (loss) for the period to be appropriated | 9905 | €81,586 | €20,404 | -€61,182 | -75.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.