BERGHMAN - DE RIDDER: 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.
BERGHMAN - DE RIDDER
Largest movements
- Cash +€567,994
up €567,994 (+184%), from €308,394 to €876,388
mainly Net result for the year (+€457,678) and Current investments (+€254,088)
- Current investments -€254,088
down €254,088 (-29.3%), from €868,675 to €614,588
- Receivables after one year -€75,000
down €75,000 (-9.4%), from €800,000 to €725,000
- Receivables within one year +€55,925
up €55,925 (+105%), from €53,123 to €109,048
of which Other amounts receivable: +€49,126
- Reserves +€255,748
up €255,748 (+12.6%), from €2.0m to €2.3m
of which Tax-exempt reserves: +€223,130
- Other debts +€69,833
up €69,833 (+1,591%), from €4,388 to €74,221
- Tax, wage and social debts -€34,208
down €34,208 (-93.1%), from €36,753 to €2,545
- Gross operating margin +€140,008
up €140,008 (+34.2%), from €409,270 to €549,279
- Financial income +€37,325
up €37,325 (+64.3%), from €58,069 to €95,394
of which Financial income: +€39,975
- Taxes +€8,653
up €8,653 (+5.3%), from €162,312 to €170,965
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 | €2,071,007 | €2,362,941 | +€291,934 | +14.1% |
| Fixed assets | 21/28 | €37,801 | €35,016 | -€2,785 | -7.4% |
| Tangible fixed assets | 22/27 | €37,801 | €35,016 | -€2,785 | -7.4% |
| Furniture and vehicles | 24 | €3,865 | €5,144 | +€1,279 | +33.1% |
| Other tangible fixed assets | 26 | €33,936 | €29,871 | -€4,064 | -12.0% |
| Current assets | 29/58 | €2,033,206 | €2,327,925 | +€294,719 | +14.5% |
| Amounts receivable after more than one year | 29 | €800,000 | €725,000 | -€75,000 | -9.4% |
| Other amounts receivable | 291 | €800,000 | €725,000 | -€75,000 | -9.4% |
| Amounts receivable within one year | 40/41 | €53,123 | €109,048 | +€55,925 | +105% |
| Trade receivables | 40 | €53,123 | €59,922 | +€6,799 | +12.8% |
| Other amounts receivable | 41 | - | €49,126 | +€49,126 | |
| Current investments | 50/53 | €868,675 | €614,588 | -€254,088 | -29.3% |
| Cash at bank and in hand | 54/58 | €308,394 | €876,388 | +€567,994 | +184% |
| Deferred charges and accrued income | 490/1 | €3,013 | €2,901 | -€112 | -3.7% |
| Total equity and liabilities | 10/49 | €2,071,007 | €2,362,941 | +€291,934 | +14.1% |
| Equity | 10/15 | €2,027,176 | €2,282,924 | +€255,748 | +12.6% |
| Contributions | 10/11 | €1,239 | €1,239 | = | 0.0% |
| Reserves | 13 | €2,025,937 | €2,281,685 | +€255,748 | +12.6% |
| Tax-exempt reserves | 132 | €263,125 | €486,255 | +€223,130 | +84.8% |
| Distributable reserves | 133 | €1,762,812 | €1,795,430 | +€32,618 | +1.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €43,831 | €80,017 | +€36,186 | +82.6% |
| Amounts payable within one year | 42/48 | €43,831 | €80,017 | +€36,186 | +82.6% |
| Trade debts | 44 | €2,689 | €3,251 | +€562 | +20.9% |
| Suppliers | 440/4 | €2,689 | €3,251 | +€562 | +20.9% |
| Taxes, remuneration and social security | 45 | €36,753 | €2,545 | -€34,208 | -93.1% |
| Taxes | 450/3 | €36,753 | €2,545 | -€34,208 | -93.1% |
| Other amounts payable | 47/48 | €4,388 | €74,221 | +€69,833 | +1,591% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,489 | €8,367 | +€877 | +11.7% |
| Other operating charges | 640/8 | €1,184 | €1,901 | +€717 | +60.5% |
| Gross operating margin | 9900 | €409,270 | €549,279 | +€140,008 | +34.2% |
| Operating profit (loss) | 9901 | €400,597 | €539,011 | +€138,414 | +34.6% |
| Financial income | 75/76B | €58,069 | €95,394 | +€37,325 | +64.3% |
| Recurring financial income | 75 | €55,419 | €95,394 | +€39,975 | +72.1% |
| Non-recurring financial income | 76B | €2,650 | - | -€2,650 | |
| Financial charges | 65/66B | €3,049 | €5,762 | +€2,713 | +89.0% |
| Recurring financial charges | 65 | €3,049 | €5,762 | +€2,713 | +89.0% |
| Profit (loss) for the period before taxes | 9903 | €455,617 | €628,643 | +€173,026 | +38.0% |
| Income taxes | 67/77 | €162,312 | €170,965 | +€8,653 | +5.3% |
| Profit (loss) for the period | 9904 | €293,305 | €457,678 | +€164,372 | +56.0% |
| Transfer from tax-exempt reserves | 789 | €290,120 | €0 | -€290,120 | -100% |
| Transfer to tax-exempt reserves | 689 | €0 | €223,130 | +€223,130 | |
| Profit (loss) for the period to be appropriated | 9905 | €583,425 | €234,548 | -€348,878 | -59.8% |
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 27 October 2026 via checked.be.