BERGHE ELECTRO: 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.
BERGHE ELECTRO
Largest movements
- Current investments +€45,652
up €45,652 (+9.5%), from €479,062 to €524,714
- Cash +€24,115
up €24,115 (+9.9%), from €242,527 to €266,642
mainly Net result for the year (+€62,055) and Stocks and contracts (+€18,707)
- Tangible fixed assets +€21,600
up €21,600 (+73.3%), from €29,464 to €51,064
of which Furniture and vehicles: +€22,490
- Stocks and contracts -€18,707
down €18,707 (-12.3%), from €152,167 to €133,460
- Reserves +€62,055
up €62,055 (+13.2%), from €471,093 to €533,147
- Gross operating margin +€24,909
up €24,909 (+26.4%), from €94,196 to €119,105
- Financial income -€13,519
down €13,519 (-44.6%), from €30,288 to €16,770
- Depreciation +€6,279
up €6,279 (+76.2%), from €8,236 to €14,515
- Financial charges +€4,553
up €4,553 (+19.0%), from €23,914 to €28,467
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 | €945,671 | €1,010,543 | +€64,872 | +6.9% |
| Fixed assets | 21/28 | €29,464 | €51,064 | +€21,600 | +73.3% |
| Tangible fixed assets | 22/27 | €29,464 | €51,064 | +€21,600 | +73.3% |
| Land and buildings | 22 | €712 | €0 | -€712 | -100% |
| Furniture and vehicles | 24 | €28,574 | €51,064 | +€22,490 | +78.7% |
| Other tangible fixed assets | 26 | €177 | €0 | -€177 | -100% |
| Current assets | 29/58 | €916,208 | €959,479 | +€43,272 | +4.7% |
| Stocks and contracts in progress | 3 | €152,167 | €133,460 | -€18,707 | -12.3% |
| Stocks | 30/36 | €152,167 | €133,460 | -€18,707 | -12.3% |
| Amounts receivable within one year | 40/41 | €39,543 | €32,195 | -€7,348 | -18.6% |
| Trade receivables | 40 | €38,789 | €31,676 | -€7,113 | -18.3% |
| Other amounts receivable | 41 | €754 | €519 | -€235 | -31.2% |
| Current investments | 50/53 | €479,062 | €524,714 | +€45,652 | +9.5% |
| Cash at bank and in hand | 54/58 | €242,527 | €266,642 | +€24,115 | +9.9% |
| Deferred charges and accrued income | 490/1 | €2,908 | €2,469 | -€440 | -15.1% |
| Total equity and liabilities | 10/49 | €945,671 | €1,010,543 | +€64,872 | +6.9% |
| Equity | 10/15 | €489,693 | €551,747 | +€62,055 | +12.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €471,093 | €533,147 | +€62,055 | +13.2% |
| Distributable reserves | 133 | €471,093 | €533,147 | +€62,055 | +13.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €455,979 | €458,796 | +€2,817 | +0.6% |
| Amounts payable after more than one year | 17 | €350,000 | €350,000 | = | 0.0% |
| Financial debts | 170/4 | €350,000 | €350,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €83,628 | €81,534 | -€2,095 | -2.5% |
| Trade debts | 44 | €14,750 | €4,993 | -€9,757 | -66.1% |
| Suppliers | 440/4 | €14,750 | €4,993 | -€9,757 | -66.1% |
| Taxes, remuneration and social security | 45 | €10,939 | €13,561 | +€2,622 | +24.0% |
| Taxes | 450/3 | €10,939 | €13,561 | +€2,622 | +24.0% |
| Other amounts payable | 47/48 | €57,939 | €62,979 | +€5,041 | +8.7% |
| Accrued charges and deferred income | 492/3 | €22,350 | €27,262 | +€4,912 | +22.0% |
| Non-recurring operating income | 76A | - | €9,300 | +€9,300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,236 | €14,515 | +€6,279 | +76.2% |
| Other operating charges | 640/8 | €780 | €1,852 | +€1,072 | +138% |
| Gross operating margin | 9900 | €94,196 | €119,105 | +€24,909 | +26.4% |
| Operating profit (loss) | 9901 | €85,181 | €102,739 | +€17,558 | +20.6% |
| Financial income | 75/76B | €30,288 | €16,770 | -€13,519 | -44.6% |
| Recurring financial income | 75 | €30,288 | €16,770 | -€13,519 | -44.6% |
| Financial charges | 65/66B | €23,914 | €28,467 | +€4,553 | +19.0% |
| Recurring financial charges | 65 | €23,914 | €28,467 | +€4,553 | +19.0% |
| Profit (loss) for the period before taxes | 9903 | €91,555 | €91,042 | -€513 | -0.6% |
| Income taxes | 67/77 | €29,704 | €28,987 | -€717 | -2.4% |
| Profit (loss) for the period | 9904 | €61,851 | €62,055 | +€204 | +0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €61,851 | €62,055 | +€204 | +0.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.