BERGHMANS: 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.
BERGHMANS
Largest movements
- Cash -€37,051
down €37,051 (-66.6%), from €55,658 to €18,608
mainly Other debts (-€54,719) and Receivables within one year (-€14,740)
- Receivables within one year +€14,740
up €14,740 (+35.7%), from €41,341 to €56,081
of which Other amounts receivable: +€14,921
- Deferred charges and accrued income -€3,528
down €3,528 (-49.4%), from €7,137 to €3,609
- Other debts -€54,719
no longer reported in 2025 (was €54,719)
- Profit (loss) carried forward +€26,787
up €26,787 (+1533.9%), from €1,746 to €28,533
- Tax, wage and social debts +€5,926
up €5,926 (+75.6%), from €7,834 to €13,759
- Trade debts -€3,533
down €3,533 (-46.7%), from €7,569 to €4,036
- Accrued charges and deferred income -€1,344
no longer reported in 2025 (was €1,344)
- Gross operating margin +€29,918
up €29,918 (+527.3%), from €5,674 to €35,592
- Taxes +€6,468
up €6,468 (+461.4%), from €1,402 to €7,870
- Financial charges -€979
down €979 (-67.5%), from €1,452 to €472
- Other operating charges -€456
down €456 (-41.5%), from €1,099 to €643
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 | €111,292 | €84,408 | -€26,884 | -24.2% |
| Fixed assets | 21/28 | €7,156 | €6,111 | -€1,045 | -14.6% |
| Tangible fixed assets | 22/27 | €7,156 | €6,111 | -€1,045 | -14.6% |
| Plant, machinery and equipment | 23 | €709 | €363 | -€345 | -48.7% |
| Furniture and vehicles | 24 | €6,447 | €5,747 | -€700 | -10.9% |
| Current assets | 29/58 | €104,136 | €78,298 | -€25,839 | -24.8% |
| Amounts receivable within one year | 40/41 | €41,341 | €56,081 | +€14,740 | +35.7% |
| Trade receivables | 40 | €182 | - | -€182 | |
| Other amounts receivable | 41 | €41,160 | €56,081 | +€14,921 | +36.3% |
| Cash at bank and in hand | 54/58 | €55,658 | €18,608 | -€37,051 | -66.6% |
| Deferred charges and accrued income | 490/1 | €7,137 | €3,609 | -€3,528 | -49.4% |
| Total equity and liabilities | 10/49 | €111,292 | €84,408 | -€26,884 | -24.2% |
| Equity | 10/15 | €39,826 | €66,613 | +€26,787 | +67.3% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Reserves | 13 | €35,680 | €35,680 | = | 0.0% |
| Distributable reserves | 133 | €35,680 | €35,680 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,746 | €28,533 | +€26,787 | +1533.9% |
| Amounts payable | 17/49 | €71,466 | €17,795 | -€53,671 | -75.1% |
| Amounts payable within one year | 42/48 | €70,122 | €17,795 | -€52,327 | -74.6% |
| Trade debts | 44 | €7,569 | €4,036 | -€3,533 | -46.7% |
| Suppliers | 440/4 | €7,569 | €4,036 | -€3,533 | -46.7% |
| Taxes, remuneration and social security | 45 | €7,834 | €13,759 | +€5,926 | +75.6% |
| Taxes | 450/3 | €7,834 | €13,759 | +€5,926 | +75.6% |
| Other amounts payable | 47/48 | €54,719 | - | -€54,719 | |
| Accrued charges and deferred income | 492/3 | €1,344 | - | -€1,344 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €880 | €1,045 | +€165 | +18.8% |
| Other operating charges | 640/8 | €1,099 | €643 | -€456 | -41.5% |
| Gross operating margin | 9900 | €5,674 | €35,592 | +€29,918 | +527.3% |
| Operating profit (loss) | 9901 | €3,695 | €33,904 | +€30,209 | +817.6% |
| Financial income | 75/76B | €905 | €1,226 | +€320 | +35.4% |
| Recurring financial income | 75 | €905 | €1,226 | +€320 | +35.4% |
| Financial charges | 65/66B | €1,452 | €472 | -€979 | -67.5% |
| Recurring financial charges | 65 | €1,452 | €472 | -€979 | -67.5% |
| Profit (loss) for the period before taxes | 9903 | €3,148 | €34,657 | +€31,509 | +1000.9% |
| Income taxes | 67/77 | €1,402 | €7,870 | +€6,468 | +461.4% |
| Profit (loss) for the period | 9904 | €1,746 | €26,787 | +€25,040 | +1433.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,746 | €26,787 | +€25,040 | +1433.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.