BERGHE TECHNICS: 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.
BERGHE TECHNICS
Largest movements
- Tangible fixed assets -€24,404
down €24,404 (-9.5%), from €256,961 to €232,556
of which Land and buildings: -€15,024
- Debts after one year -€17,594
down €17,594 (-7.4%), from €239,216 to €221,622
- Profit (loss) carried forward -€15,624
down €15,624 (-59.7%), from -€26,182 to -€41,806
- Short-term financial debts +€10,176
up €10,176 (+217.0%), from €4,690 to €14,866
- Trade debts -€8,661
down €8,661 (-23.5%), from €36,881 to €28,220
- Current portion of long-term debt +€5,161
up €5,161 (+26.2%), from €19,672 to €24,833
- Gross operating margin +€20,807
up €20,807 (+338.8%), from €6,142 to €26,949
- Financial charges +€4,030
up €4,030 (+38.3%), from €10,518 to €14,549
- Depreciation -€3,127
down €3,127 (-17.2%), from €18,151 to €15,024
- Other operating charges +€2,288
up €2,288 (+107.1%), from €2,135 to €4,423
- Staff costs -€1,956
down €1,956 (-90.9%), from €2,152 to €197
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 | €320,825 | €293,212 | -€27,613 | -8.6% |
| Fixed assets | 21/28 | €256,961 | €232,556 | -€24,404 | -9.5% |
| Tangible fixed assets | 22/27 | €256,961 | €232,556 | -€24,404 | -9.5% |
| Land and buildings | 22 | €247,580 | €232,556 | -€15,024 | -6.1% |
| Furniture and vehicles | 24 | €9,381 | €0 | -€9,381 | -100.0% |
| Current assets | 29/58 | €63,864 | €60,655 | -€3,208 | -5.0% |
| Stocks and contracts in progress | 3 | €26,642 | €24,032 | -€2,610 | -9.8% |
| Stocks | 30/36 | €26,642 | €24,032 | -€2,610 | -9.8% |
| Amounts receivable within one year | 40/41 | €34,420 | €35,477 | +€1,057 | +3.1% |
| Trade receivables | 40 | €17,178 | €23,742 | +€6,564 | +38.2% |
| Other amounts receivable | 41 | €17,242 | €11,735 | -€5,507 | -31.9% |
| Cash at bank and in hand | 54/58 | €1,454 | €0 | -€1,454 | -100.0% |
| Deferred charges and accrued income | 490/1 | €1,348 | €1,147 | -€201 | -14.9% |
| Total equity and liabilities | 10/49 | €320,825 | €293,212 | -€27,613 | -8.6% |
| Equity | 10/15 | €3,815 | -€11,808 | -€15,624 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €23,797 | €23,797 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €71 | €71 | = | 0.0% |
| Distributable reserves | 133 | €23,727 | €23,727 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,182 | -€41,806 | -€15,624 | -59.7% |
| Amounts payable | 17/49 | €317,009 | €305,020 | -€11,989 | -3.8% |
| Amounts payable after more than one year | 17 | €239,216 | €221,622 | -€17,594 | -7.4% |
| Financial debts | 170/4 | €239,216 | €221,622 | -€17,594 | -7.4% |
| Amounts payable within one year | 42/48 | €77,793 | €83,111 | +€5,318 | +6.8% |
| Current portion of amounts payable after more than one year | 42 | €19,672 | €24,833 | +€5,161 | +26.2% |
| Financial debts | 43 | €4,690 | €14,866 | +€10,176 | +217.0% |
| Credit institutions | 430/8 | €4,690 | €14,866 | +€10,176 | +217.0% |
| Trade debts | 44 | €36,881 | €28,220 | -€8,661 | -23.5% |
| Suppliers | 440/4 | €36,881 | €28,220 | -€8,661 | -23.5% |
| Taxes, remuneration and social security | 45 | €16,550 | €15,192 | -€1,358 | -8.2% |
| Taxes | 450/3 | €14,700 | €13,342 | -€1,358 | -9.2% |
| Remuneration and social security | 454/9 | €1,850 | €1,850 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | €287 | +€287 | |
| Remuneration, social security and pensions | 62 | €2,152 | €197 | -€1,956 | -90.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,151 | €15,024 | -€3,127 | -17.2% |
| Other operating charges | 640/8 | €2,135 | €4,423 | +€2,288 | +107.1% |
| Non-recurring operating charges | 66A | - | €8,381 | +€8,381 | |
| Gross operating margin | 9900 | €6,142 | €26,949 | +€20,807 | +338.8% |
| Operating profit (loss) | 9901 | -€16,297 | -€1,075 | +€15,222 | +93.4% |
| Financial income | 75/76B | €633 | €0 | -€633 | -100.0% |
| Recurring financial income | 75 | €633 | €0 | -€633 | -100.0% |
| Financial charges | 65/66B | €10,518 | €14,549 | +€4,030 | +38.3% |
| Recurring financial charges | 65 | €10,518 | €14,549 | +€4,030 | +38.3% |
| Profit (loss) for the period before taxes | 9903 | -€26,182 | -€15,624 | +€10,558 | +40.3% |
| Income taxes | 67/77 | €0 | €0 | -€0 | -100.0% |
| Profit (loss) for the period | 9904 | -€26,182 | -€15,624 | +€10,559 | +40.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,182 | -€15,624 | +€10,559 | +40.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.