BERGHMANS J & D: 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 J & D
Largest movements
- Receivables within one year +€352,997
up €352,997 (+431%), from €81,870 to €434,867
of which Trade receivables: +€353,836
- Cash +€124,740
up €124,740 (+17.8%), from €701,728 to €826,467
mainly Trade debts (+€200,722) and Net result for the year (+€156,391)
- Tangible fixed assets -€121,607
down €121,607 (-19.3%), from €629,370 to €507,763
of which Furniture and vehicles: -€103,343
- Trade debts +€200,722
up €200,722 (+1,308%), from €15,340 to €216,063
- Reserves +€156,391
up €156,391 (+19.0%), from €821,727 to €978,118
of which Distributable reserves: +€156,391
- Depreciation -€43,987
down €43,987 (-54.1%), from €81,237 to €37,250
- Gross operating margin +€38,973
up €38,973 (+13.5%), from €288,592 to €327,565
- Taxes +€26,820
up €26,820 (+71.9%), from €37,292 to €64,113
- Staff costs -€16,584
down €16,584 (-26.2%), from €63,362 to €46,778
- Other operating charges +€5,145
up €5,145 (+86.1%), from €5,972 to €11,117
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 | €1,431,645 | €1,778,418 | +€346,774 | +24.2% |
| Fixed assets | 21/28 | €629,370 | €507,763 | -€121,607 | -19.3% |
| Tangible fixed assets | 22/27 | €629,370 | €507,763 | -€121,607 | -19.3% |
| Land and buildings | 22 | €440,481 | €422,257 | -€18,224 | -4.1% |
| Plant, machinery and equipment | 23 | €4,920 | €4,880 | -€40 | -0.8% |
| Furniture and vehicles | 24 | €183,969 | €80,626 | -€103,343 | -56.2% |
| Current assets | 29/58 | €802,275 | €1,270,656 | +€468,381 | +58.4% |
| Stocks and contracts in progress | 3 | €4,200 | €4,200 | = | 0.0% |
| Stocks | 30/36 | €4,200 | €4,200 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €81,870 | €434,867 | +€352,997 | +431% |
| Trade receivables | 40 | €81,031 | €434,867 | +€353,836 | +437% |
| Other amounts receivable | 41 | €839 | - | -€839 | |
| Cash at bank and in hand | 54/58 | €701,728 | €826,467 | +€124,740 | +17.8% |
| Deferred charges and accrued income | 490/1 | €14,477 | €5,122 | -€9,356 | -64.6% |
| Total equity and liabilities | 10/49 | €1,431,645 | €1,778,418 | +€346,774 | +24.2% |
| Equity | 10/15 | €1,043,836 | €1,200,227 | +€156,391 | +15.0% |
| Contributions | 10/11 | €230,000 | €230,000 | = | 0.0% |
| Reserves | 13 | €821,727 | €978,118 | +€156,391 | +19.0% |
| Tax-exempt reserves | 132 | €30,000 | €30,000 | = | 0.0% |
| Distributable reserves | 133 | €791,727 | €948,118 | +€156,391 | +19.8% |
| Profit (loss) carried forward | 14 | -€7,891 | -€7,891 | = | 0.0% |
| Amounts payable | 17/49 | €387,808 | €578,191 | +€190,383 | +49.1% |
| Amounts payable after more than one year | 17 | €204,637 | €195,366 | -€9,270 | -4.5% |
| Financial debts | 170/4 | €204,637 | €195,366 | -€9,270 | -4.5% |
| Amounts payable within one year | 42/48 | €183,172 | €382,825 | +€199,653 | +109% |
| Trade debts | 44 | €15,340 | €216,063 | +€200,722 | +1,308% |
| Suppliers | 440/4 | €15,340 | €216,063 | +€200,722 | +1,308% |
| Taxes, remuneration and social security | 45 | €33,486 | €27,874 | -€5,613 | -16.8% |
| Taxes | 450/3 | €20,854 | €16,664 | -€4,190 | -20.1% |
| Remuneration and social security | 454/9 | €12,632 | €11,209 | -€1,423 | -11.3% |
| Other amounts payable | 47/48 | €134,345 | €138,889 | +€4,544 | +3.4% |
| Non-recurring operating income | 76A | €18,868 | €31,022 | +€12,155 | +64.4% |
| Remuneration, social security and pensions | 62 | €63,362 | €46,778 | -€16,584 | -26.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,237 | €37,250 | -€43,987 | -54.1% |
| Other operating charges | 640/8 | €5,972 | €11,117 | +€5,145 | +86.1% |
| Non-recurring operating charges | 66A | €425 | €5,303 | +€4,878 | +1,147% |
| Gross operating margin | 9900 | €288,592 | €327,565 | +€38,973 | +13.5% |
| Operating profit (loss) | 9901 | €137,596 | €227,117 | +€89,521 | +65.1% |
| Financial income | 75/76B | €11,243 | €7,660 | -€3,582 | -31.9% |
| Recurring financial income | 75 | €11,243 | €7,660 | -€3,582 | -31.9% |
| Financial charges | 65/66B | €14,627 | €14,274 | -€353 | -2.4% |
| Recurring financial charges | 65 | €14,627 | €14,274 | -€353 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €134,212 | €220,503 | +€86,292 | +64.3% |
| Income taxes | 67/77 | €37,292 | €64,113 | +€26,820 | +71.9% |
| Profit (loss) for the period | 9904 | €96,919 | €156,391 | +€59,471 | +61.4% |
| Profit (loss) for the period to be appropriated | 9905 | €96,919 | €156,391 | +€59,471 | +61.4% |
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 21 October 2026 via checked.be.