Berghen Services: 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.
Berghen Services
Largest movements
- Financial fixed assets -€3.3m
down €3.3m (-100.0%), from €3.3m to €0
- Receivables within one year +€1.1m
up €1.1m (+279.5%), from €402,072 to €1.5m
of which Other amounts receivable: +€1.1m
- Cash +€101,068
up €101,068 (+2305.3%), from €4,384 to €105,452
mainly Investment in fixed assets (net) (+€3.2m) and Other debts (+€106,872)
- Profit (loss) carried forward -€1.8m
down €1.8m (-57.8%), from €3.0m to €1.3m
- Debts after one year -€400,000
down €400,000 (-36.4%), from €1.1m to €700,000
- Other debts +€106,872
up €106,872 (+1976.2%), from €5,408 to €112,280
- Financial charges +€749,722
up €749,722 (+45342.6%), from €1,653 to €751,375
of which Non-recurring financial charges: +€750,000
- Staff costs +€32,519
up €32,519 (+17.8%), from €182,775 to €215,294
- Gross operating margin -€27,421
down €27,421 (-23.6%), from €116,048 to €88,627
- Other operating charges -€8,034
down €8,034 (-66.4%), from €12,093 to €4,059
- Depreciation +€3,796
up €3,796 (+8.9%), from €42,521 to €46,316
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 | €4,806,823 | €2,737,688 | -€2.1m | -43.0% |
| Fixed assets | 21/28 | €4,393,865 | €1,097,572 | -€3.3m | -75.0% |
| Tangible fixed assets | 22/27 | €1,137,313 | €1,097,572 | -€39,741 | -3.5% |
| Land and buildings | 22 | €1,137,133 | €1,092,661 | -€44,472 | -3.9% |
| Furniture and vehicles | 24 | €181 | €4,912 | +€4,731 | +2617.9% |
| Financial fixed assets | 28 | €3,256,551 | €0 | -€3.3m | -100.0% |
| Current assets | 29/58 | €412,958 | €1,640,116 | +€1.2m | +297.2% |
| Amounts receivable within one year | 40/41 | €402,072 | €1,525,720 | +€1.1m | +279.5% |
| Trade receivables | 40 | €2,021 | €2,021 | = | 0.0% |
| Other amounts receivable | 41 | €400,051 | €1,523,699 | +€1.1m | +280.9% |
| Cash at bank and in hand | 54/58 | €4,384 | €105,452 | +€101,068 | +2305.3% |
| Deferred charges and accrued income | 490/1 | €6,501 | €8,945 | +€2,443 | +37.6% |
| Total equity and liabilities | 10/49 | €4,806,823 | €2,737,688 | -€2.1m | -43.0% |
| Equity | 10/15 | €3,637,681 | €1,875,915 | -€1.8m | -48.4% |
| Contributions | 10/11 | €152,000 | €152,000 | = | 0.0% |
| Capital | 10 | €152,000 | €152,000 | = | 0.0% |
| Issued capital | 100 | €152,000 | €152,000 | = | 0.0% |
| Reserves | 13 | €440,000 | €440,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,200 | €15,200 | = | 0.0% |
| Legal reserve | 130 | €15,200 | €15,200 | = | 0.0% |
| Distributable reserves | 133 | €424,800 | €424,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,045,681 | €1,283,915 | -€1.8m | -57.8% |
| Amounts payable | 17/49 | €1,169,141 | €861,773 | -€307,368 | -26.3% |
| Amounts payable after more than one year | 17 | €1,100,000 | €700,000 | -€400,000 | -36.4% |
| Other amounts payable | 178/9 | €1,100,000 | €700,000 | -€400,000 | -36.4% |
| Amounts payable within one year | 42/48 | €69,141 | €161,773 | +€92,632 | +134.0% |
| Trade debts | 44 | €14,318 | €15,252 | +€934 | +6.5% |
| Suppliers | 440/4 | €14,318 | €15,252 | +€934 | +6.5% |
| Advances received on contracts in progress | 46 | €24,200 | - | -€24,200 | |
| Taxes, remuneration and social security | 45 | €25,216 | €34,241 | +€9,025 | +35.8% |
| Taxes | 450/3 | €5,633 | €146 | -€5,487 | -97.4% |
| Remuneration and social security | 454/9 | €19,583 | €34,094 | +€14,512 | +74.1% |
| Other amounts payable | 47/48 | €5,408 | €112,280 | +€106,872 | +1976.2% |
| Remuneration, social security and pensions | 62 | €182,775 | €215,294 | +€32,519 | +17.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,521 | €46,316 | +€3,796 | +8.9% |
| Other operating charges | 640/8 | €12,093 | €4,059 | -€8,034 | -66.4% |
| Non-recurring operating charges | 66A | - | €833,191 | +€833,191 | |
| Gross operating margin | 9900 | €116,048 | €88,627 | -€27,421 | -23.6% |
| Operating profit (loss) | 9901 | -€121,341 | -€1,010,232 | -€888,891 | -732.6% |
| Financial income | 75/76B | €148 | €64 | -€84 | -56.9% |
| Recurring financial income | 75 | €148 | €64 | -€84 | -56.9% |
| Financial charges | 65/66B | €1,653 | €751,375 | +€749,722 | +45342.6% |
| Recurring financial charges | 65 | €1,653 | €1,375 | -€278 | -16.8% |
| Non-recurring financial charges | 66B | - | €750,000 | +€750,000 | |
| Profit (loss) for the period before taxes | 9903 | -€122,846 | -€1,761,544 | -€1.6m | -1333.9% |
| Income taxes | 67/77 | €167 | €223 | +€55 | +33.0% |
| Profit (loss) for the period | 9904 | -€123,014 | -€1,761,766 | -€1.6m | -1332.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€123,014 | -€1,761,766 | -€1.6m | -1332.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.