Berghmans EC & Partners: what changed
Berghmans EC & Partners
Largest movements
- Receivables within one year +€2,202
up €2,202 (+132%), from €1,671 to €3,874
of which Trade receivables: +€1,549
- Reserves +€7,610
up €7,610 (+6.0%), from €127,342 to €134,952
of which Distributable reserves: +€7,610
- Tax, wage and social debts -€4,367
down €4,367 (-27.2%), from €16,048 to €11,681
- Other debts -€2,741
down €2,741 (-11.5%), from €23,756 to €21,015
- Gross operating margin -€6,389
down €6,389 (-21.5%), from €29,729 to €23,340
- Taxes -€3,377
down €3,377 (-38.9%), from €8,685 to €5,308
- Other operating charges +€1,663
up €1,663 (+55.3%), from €3,005 to €4,669
- Financial charges -€1,047
down €1,047 (-19.4%), from €5,385 to €4,339
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €210,225 | €211,328 | +€1,103 | +0.5% |
| Fixed assets | 21/28 | €6,502 | €5,087 | -€1,415 | -21.8% |
| Tangible fixed assets | 22/27 | €5,482 | €4,067 | -€1,415 | -25.8% |
| Plant, machinery and equipment | 23 | €5,482 | €4,067 | -€1,415 | -25.8% |
| Financial fixed assets | 28 | €1,021 | €1,021 | = | 0.0% |
| Current assets | 29/58 | €203,723 | €206,241 | +€2,518 | +1.2% |
| Stocks and contracts in progress | 3 | €197,736 | €197,106 | -€630 | -0.3% |
| Stocks | 30/36 | €197,736 | €197,106 | -€630 | -0.3% |
| Amounts receivable within one year | 40/41 | €1,671 | €3,874 | +€2,202 | +132% |
| Trade receivables | 40 | €1,671 | €3,220 | +€1,549 | +92.6% |
| Other amounts receivable | 41 | - | €654 | +€654 | |
| Cash at bank and in hand | 54/58 | €4,316 | €5,261 | +€945 | +21.9% |
| Total equity and liabilities | 10/49 | €210,225 | €211,328 | +€1,103 | +0.5% |
| Equity | 10/15 | €146,092 | €153,702 | +€7,610 | +5.2% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €127,342 | €134,952 | +€7,610 | +6.0% |
| Tax-exempt reserves | 132 | €892 | €892 | = | 0.0% |
| Distributable reserves | 133 | €126,450 | €134,060 | +€7,610 | +6.0% |
| Amounts payable | 17/49 | €64,133 | €57,626 | -€6,506 | -10.1% |
| Amounts payable within one year | 42/48 | €61,738 | €56,065 | -€5,673 | -9.2% |
| Trade debts | 44 | €21,934 | €23,368 | +€1,434 | +6.5% |
| Suppliers | 440/4 | €21,934 | €23,368 | +€1,434 | +6.5% |
| Taxes, remuneration and social security | 45 | €16,048 | €11,681 | -€4,367 | -27.2% |
| Taxes | 450/3 | €16,048 | €11,681 | -€4,367 | -27.2% |
| Other amounts payable | 47/48 | €23,756 | €21,015 | -€2,741 | -11.5% |
| Accrued charges and deferred income | 492/3 | €2,395 | €1,561 | -€834 | -34.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,415 | €1,415 | = | 0.0% |
| Other operating charges | 640/8 | €3,005 | €4,669 | +€1,663 | +55.3% |
| Gross operating margin | 9900 | €29,729 | €23,340 | -€6,389 | -21.5% |
| Operating profit (loss) | 9901 | €25,309 | €17,257 | -€8,053 | -31.8% |
| Financial charges | 65/66B | €5,385 | €4,339 | -€1,047 | -19.4% |
| Recurring financial charges | 65 | €5,385 | €4,339 | -€1,047 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | €19,924 | €12,918 | -€7,006 | -35.2% |
| Income taxes | 67/77 | €8,685 | €5,308 | -€3,377 | -38.9% |
| Profit (loss) for the period | 9904 | €11,238 | €7,610 | -€3,629 | -32.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,238 | €7,610 | -€3,629 | -32.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.