BergHOFF Creations: 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.
What changed
BergHOFF Creations
NACE 46.900, Non-specialised wholesale trade
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€76,088
2024 · -€597,569+€673,656
Equity
€4.6m
2024 · €4.9m-€373,912
Cash
€73,562
2024 · €16,558+€57,003
Balance sheet total
€4.6m
2024 · €4.9m-€381,216
Largest movements
Assets
- Receivables within one year -€532,733
down €532,733 (-34.3%), from €1.6m to €1.0m
of which Trade receivables: -€355,561
- Receivables after one year +€94,564
up €94,564 (+2.8%), from €3.4m to €3.5m
of which Other amounts receivable: +€94,564
- Cash +€57,003
up €57,003 (+344%), from €16,558 to €73,562
mainly Receivables within one year (+€532,733) and Net result for the year (+€76,088)
Equity and liabilities
- Profit (loss) carried forward -€373,912
down €373,912 (-19.7%), from €1.9m to €1.5m
Income statement
- Write-downs -€366,079
down €366,079 (-100%), from €366,079 to €0
- Financial charges -€205,026
down €205,026 (-70.5%), from €290,761 to €85,735
- Turnover +€115,890
up €115,890 (+924%), from €12,547 to €128,438
- Other operating income -€74,112
down €74,112 (-100%), from €74,112 to €0
- Services and other goods +€30,022
up €30,022 (+134%), from €22,351 to €52,373
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.
Result 2024
-€597,569
Turnover
+€115,890
Other operating income
-€74,112
Goods and materials
-€4,820
Services and other goods
-€30,022
Depreciation
+€681
Write-downs
+€366,079
Other operating charges
+€2,619
Other operating items
+€94,714
Financial income
-€2,667
Financial charges
+€205,026
Taxes
+€268
Result 2025
€76,088
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€507,003
Investment
€0
Financing
-€450,000
Cash 2024
€16,558
From operations (derived)
+€507,003
Net result for the year
+€76,088
Receivables after one year
-€94,564
Receivables within one year
+€532,733
Smaller working-capital items
-€179
Trade debts
-€7,074
Financing
-€450,000
Contributions, distributions and other
-€450,000
Cash 2025
€73,562
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,948,343 | €4,567,128 | -€381,216 | -7.7% |
| Fixed assets | 21/28 | €0 | - | = | |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €4,948,343 | €4,567,128 | -€381,216 | -7.7% |
| Amounts receivable after more than one year | 29 | €3,379,903 | €3,474,466 | +€94,564 | +2.8% |
| Trade receivables | 290 | €2,500,000 | €2,500,000 | = | 0.0% |
| Other amounts receivable | 291 | €879,903 | €974,466 | +€94,564 | +10.7% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Stocks | 30/36 | €0 | - | = | |
| Goods purchased for resale | 34 | €0 | - | = | |
| Advance payments | 36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €1,551,832 | €1,019,099 | -€532,733 | -34.3% |
| Trade receivables | 40 | €1,366,006 | €1,010,445 | -€355,561 | -26.0% |
| Other amounts receivable | 41 | €185,826 | €8,655 | -€177,171 | -95.3% |
| Cash at bank and in hand | 54/58 | €16,558 | €73,562 | +€57,003 | +344% |
| Deferred charges and accrued income | 490/1 | €50 | €0 | -€50 | -100% |
| Total equity and liabilities | 10/49 | €4,948,343 | €4,567,128 | -€381,216 | -7.7% |
| Equity | 10/15 | €4,935,175 | €4,561,263 | -€373,912 | -7.6% |
| Contributions | 10/11 | €69,410 | €69,410 | = | 0.0% |
| Capital | 10 | €69,410 | €69,410 | = | 0.0% |
| Issued capital | 100 | €69,410 | €69,410 | = | 0.0% |
| Reserves | 13 | €2,967,228 | €2,967,228 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,941 | €6,941 | = | 0.0% |
| Legal reserve | 130 | €6,941 | €6,941 | = | 0.0% |
| Distributable reserves | 133 | €2,960,287 | €2,960,287 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,898,536 | €1,524,624 | -€373,912 | -19.7% |
| Amounts payable | 17/49 | €13,168 | €5,865 | -€7,303 | -55.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Credit institutions | 173 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €13,168 | €5,826 | -€7,342 | -55.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €12,900 | €5,826 | -€7,074 | -54.8% |
| Suppliers | 440/4 | €12,900 | €5,826 | -€7,074 | -54.8% |
| Taxes, remuneration and social security | 45 | €268 | €0 | -€268 | -100% |
| Taxes | 450/3 | €268 | €0 | -€268 | -100% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | €39 | +€39 | |
| Operating income | 70/76A | €162,591 | €299,083 | +€136,493 | +83.9% |
| Turnover | 70 | €12,547 | €128,438 | +€115,890 | +924% |
| Other operating income | 74 | €74,112 | €0 | -€74,112 | -100% |
| Non-recurring operating income | 76A | €75,931 | €170,646 | +€94,714 | +125% |
| Operating charges | 60/66A | €471,956 | €137,419 | -€334,537 | -70.9% |
| Goods for resale, raw materials and consumables | 60 | €79,166 | €83,986 | +€4,820 | +6.1% |
| Purchases | 600/8 | €62,729 | €83,986 | +€21,257 | +33.9% |
| Change in stocks: decrease (increase) | 609 | €16,437 | €0 | -€16,437 | -100% |
| Services and other goods | 61 | €22,351 | €52,373 | +€30,022 | +134% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €681 | €0 | -€681 | -100% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €366,079 | €0 | -€366,079 | -100% |
| Other operating charges | 640/8 | €3,680 | €1,060 | -€2,619 | -71.2% |
| Operating profit (loss) | 9901 | -€309,366 | €161,664 | +€471,030 | |
| Financial income | 75/76B | €2,826 | €159 | -€2,667 | -94.4% |
| Recurring financial income | 75 | €2,826 | €159 | -€2,667 | -94.4% |
| Income from current assets | 751 | €598 | €7 | -€590 | -98.8% |
| Other financial income | 752/9 | €2,229 | €152 | -€2,077 | -93.2% |
| Financial charges | 65/66B | €290,761 | €85,735 | -€205,026 | -70.5% |
| Recurring financial charges | 65 | €290,761 | €85,735 | -€205,026 | -70.5% |
| Debt charges | 650 | €14,155 | €3 | -€14,152 | -100.0% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | - | €85,000 | +€85,000 | |
| Other financial charges | 652/9 | €276,606 | €732 | -€275,874 | -99.7% |
| Profit (loss) for the period before taxes | 9903 | -€597,301 | €76,088 | +€673,388 | |
| Income taxes | 67/77 | €268 | €0 | -€268 | -100% |
| Taxes | 670/3 | €268 | €0 | -€268 | -100% |
| Profit (loss) for the period | 9904 | -€597,569 | €76,088 | +€673,656 | |
| Profit (loss) for the period to be appropriated | 9905 | -€597,569 | €76,088 | +€673,656 |
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 30 October 2026 via checked.be.