BerghHof: 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.
BerghHof
Largest movements
- Tangible fixed assets -€16,773
down €16,773 (-3.0%), from €560,335 to €543,563
of which Land and buildings: -€15,188
- Receivables within one year -€10,471
down €10,471 (-50.2%), from €20,841 to €10,370
of which Trade receivables: -€10,849
- Other debts -€23,030
down €23,030 (-10.5%), from €219,680 to €196,650
- Debts after one year -€15,201
down €15,201 (-7.7%), from €198,647 to €183,445
- Reserves +€14,387
up €14,387 (+11.5%), from €125,207 to €139,594
of which Distributable reserves: +€14,387
- Gross operating margin -€10,967
down €10,967 (-14.1%), from €77,972 to €67,004
- Financial charges -€5,468
down €5,468 (-17.8%), from €30,643 to €25,176
- Taxes -€1,689
down €1,689 (-19.2%), from €8,811 to €7,122
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 | €859,853 | €829,920 | -€29,933 | -3.5% |
| Fixed assets | 21/28 | €810,335 | €793,563 | -€16,773 | -2.1% |
| Tangible fixed assets | 22/27 | €560,335 | €543,563 | -€16,773 | -3.0% |
| Land and buildings | 22 | €557,049 | €541,861 | -€15,188 | -2.7% |
| Furniture and vehicles | 24 | €1,485 | €833 | -€652 | -43.9% |
| Other tangible fixed assets | 26 | €1,802 | €869 | -€933 | -51.8% |
| Financial fixed assets | 28 | €250,000 | €250,000 | = | 0.0% |
| Current assets | 29/58 | €49,518 | €36,357 | -€13,161 | -26.6% |
| Amounts receivable within one year | 40/41 | €20,841 | €10,370 | -€10,471 | -50.2% |
| Trade receivables | 40 | €20,841 | €9,992 | -€10,849 | -52.1% |
| Other amounts receivable | 41 | - | €378 | +€378 | |
| Cash at bank and in hand | 54/58 | €28,262 | €25,567 | -€2,695 | -9.5% |
| Deferred charges and accrued income | 490/1 | €416 | €420 | +€4 | +1.1% |
| Total equity and liabilities | 10/49 | €859,853 | €829,920 | -€29,933 | -3.5% |
| Equity | 10/15 | €389,699 | €404,086 | +€14,387 | +3.7% |
| Contributions | 10/11 | €264,492 | €264,492 | = | 0.0% |
| Reserves | 13 | €125,207 | €139,594 | +€14,387 | +11.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €123,347 | €137,734 | +€14,387 | +11.7% |
| Amounts payable | 17/49 | €470,154 | €425,834 | -€44,321 | -9.4% |
| Amounts payable after more than one year | 17 | €198,647 | €183,445 | -€15,201 | -7.7% |
| Financial debts | 170/4 | €198,647 | €183,445 | -€15,201 | -7.7% |
| Amounts payable within one year | 42/48 | €241,738 | €217,077 | -€24,661 | -10.2% |
| Current portion of amounts payable after more than one year | 42 | €15,063 | €15,201 | +€138 | +0.9% |
| Trade debts | 44 | €2,423 | €2,463 | +€41 | +1.7% |
| Suppliers | 440/4 | €2,423 | €2,463 | +€41 | +1.7% |
| Taxes, remuneration and social security | 45 | €4,572 | €2,762 | -€1,810 | -39.6% |
| Taxes | 450/3 | €4,572 | €2,762 | -€1,810 | -39.6% |
| Other amounts payable | 47/48 | €219,680 | €196,650 | -€23,030 | -10.5% |
| Accrued charges and deferred income | 492/3 | €29,769 | €25,311 | -€4,458 | -15.0% |
| Non-recurring operating income | 76A | - | €3,115 | +€3,115 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,930 | €16,773 | -€157 | -0.9% |
| Other operating charges | 640/8 | €3,368 | €3,547 | +€179 | +5.3% |
| Gross operating margin | 9900 | €77,972 | €67,004 | -€10,967 | -14.1% |
| Operating profit (loss) | 9901 | €57,674 | €46,685 | -€10,989 | -19.1% |
| Financial charges | 65/66B | €30,643 | €25,176 | -€5,468 | -17.8% |
| Recurring financial charges | 65 | €30,643 | €25,176 | -€5,468 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €27,031 | €21,509 | -€5,521 | -20.4% |
| Income taxes | 67/77 | €8,811 | €7,122 | -€1,689 | -19.2% |
| Profit (loss) for the period | 9904 | €18,219 | €14,387 | -€3,832 | -21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,219 | €14,387 | -€3,832 | -21.0% |
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 6 October 2026 via checked.be.