BERGHOFF WORLDWIDE: 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 WORLDWIDE
NACE 46.494, Wholesale of non-electrical household articles
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€84,676
2024 · €591,982-€507,306
Equity
€23.5m
2024 · €23.4m+€84,676
Cash
€196,600
2024 · €128,896+€67,705
Balance sheet total
€32.8m
2024 · €35.0m-€2.1m
Largest movements
Assets
- Receivables within one year -€2.4m
down €2.4m (-15.0%), from €16.0m to €13.6m
of which Trade receivables: -€2.0m
- Intangible fixed assets +€534,137
up €534,137 (+28.2%), from €1.9m to €2.4m
Equity and liabilities
- Accrued charges and deferred income -€1.1m
down €1.1m (-97.6%), from €1.1m to €26,475
- Short-term financial debts -€633,632
down €633,632 (-7.9%), from €8.0m to €7.4m
Income statement
- Services and other goods +€1.3m
up €1.3m (+25.0%), from €5.3m to €6.6m
- Turnover +€1.0m
up €1.0m (+3.4%), from €29.7m to €30.7m
- Financial charges +€932,489
up €932,489 (+126%), from €738,005 to €1.7m
of which Financial charges: +€558,043
- Write-downs -€839,153
down €839,153, from €419,577 to -€419,577
- Other operating income -€423,384
down €423,384 (-84.6%), from €500,175 to €76,791
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
€591,982
Turnover
+€1.0m
Other operating income
-€423,384
Goods and materials
-€132,328
Services and other goods
-€1.3m
Staff costs
+€63,174
Depreciation
+€92,790
Write-downs
+€839,153
Other operating charges
-€271,836
Other operating items
+€635,391
Financial income
-€213,653
Financial charges
-€932,489
Taxes
+€138,482
Result 2025
€84,676
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
+€2.3m
Investment
-€1.5m
Financing
-€716,775
Cash 2024
€128,896
From operations (derived)
+€2.3m
Net result for the year
+€84,676
Depreciation
+€882,244
Receivables after one year
+€276,009
Stocks and contracts
+€89,540
Receivables within one year
+€2.4m
Deferred charges and accrued income
+€60,277
Trade debts
-€303,024
Tax, wage and social debts
-€136,544
Advances received
+€16,286
Accrued charges and deferred income
-€1.1m
Investment (derived)
-€1.5m
Investment in fixed assets (net)
-€1.5m
Financing
-€716,775
Debts after one year
-€84,888
Current portion of long-term debt
+€1,745
Short-term financial debts
-€633,632
Cash 2025
€196,600
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,965,865 | €32,828,115 | -€2.1m | -6.1% |
| Fixed assets | 21/28 | €6,312,583 | €6,933,830 | +€621,247 | +9.8% |
| Intangible fixed assets | 21 | €1,894,145 | €2,428,282 | +€534,137 | +28.2% |
| Tangible fixed assets | 22/27 | €773,113 | €675,117 | -€97,996 | -12.7% |
| Land and buildings | 22 | €28,024 | €20,837 | -€7,187 | -25.6% |
| Plant, machinery and equipment | 23 | €21,564 | €9,786 | -€11,778 | -54.6% |
| Furniture and vehicles | 24 | €723,525 | €644,493 | -€79,031 | -10.9% |
| Financial fixed assets | 28 | €3,645,325 | €3,830,431 | +€185,105 | +5.1% |
| Affiliated companies | 280/1 | €3,640,240 | €3,825,345 | +€185,105 | +5.1% |
| Participating interests | 280 | €66,181 | €65,835 | -€346 | -0.5% |
| Amounts receivable | 281 | €3,574,058 | €3,759,510 | +€185,452 | +5.2% |
| Companies linked by participating interests | 282/3 | €4,997 | €4,997 | = | 0.0% |
| Participating interests | 282 | €4,997 | €4,997 | = | 0.0% |
| Other financial fixed assets | 284/8 | €89 | €89 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €89 | €89 | = | 0.0% |
| Current assets | 29/58 | €28,653,281 | €25,894,285 | -€2.8m | -9.6% |
| Amounts receivable after more than one year | 29 | €2,261,933 | €1,985,923 | -€276,009 | -12.2% |
| Other amounts receivable | 291 | €2,261,933 | €1,985,923 | -€276,009 | -12.2% |
| Stocks and contracts in progress | 3 | €9,976,213 | €9,886,673 | -€89,540 | -0.9% |
| Stocks | 30/36 | €9,976,213 | €9,886,673 | -€89,540 | -0.9% |
| Goods purchased for resale | 34 | €8,447,524 | €8,726,169 | +€278,645 | +3.3% |
| Advance payments | 36 | €1,528,688 | €1,160,503 | -€368,185 | -24.1% |
| Amounts receivable within one year | 40/41 | €15,961,713 | €13,560,838 | -€2.4m | -15.0% |
| Trade receivables | 40 | €15,447,683 | €13,425,476 | -€2.0m | -13.1% |
| Other amounts receivable | 41 | €514,030 | €135,361 | -€378,669 | -73.7% |
| Cash at bank and in hand | 54/58 | €128,896 | €196,600 | +€67,705 | +52.5% |
| Deferred charges and accrued income | 490/1 | €324,527 | €264,251 | -€60,277 | -18.6% |
| Total equity and liabilities | 10/49 | €34,965,865 | €32,828,115 | -€2.1m | -6.1% |
| Equity | 10/15 | €23,411,625 | €23,496,301 | +€84,676 | +0.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €239,888 | €239,888 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €233,688 | €233,688 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,109,737 | €23,194,413 | +€84,676 | +0.4% |
| Amounts payable | 17/49 | €11,554,240 | €9,331,814 | -€2.2m | -19.2% |
| Amounts payable after more than one year | 17 | €292,060 | €207,172 | -€84,888 | -29.1% |
| Financial debts | 170/4 | €292,060 | €207,172 | -€84,888 | -29.1% |
| Credit institutions | 173 | €292,060 | €207,172 | -€84,888 | -29.1% |
| Amounts payable within one year | 42/48 | €10,153,335 | €9,098,167 | -€1.1m | -10.4% |
| Current portion of amounts payable after more than one year | 42 | €83,143 | €84,888 | +€1,745 | +2.1% |
| Financial debts | 43 | €8,031,504 | €7,397,872 | -€633,632 | -7.9% |
| Credit institutions | 430/8 | €8,031,504 | €7,397,872 | -€633,632 | -7.9% |
| Trade debts | 44 | €1,535,780 | €1,232,756 | -€303,024 | -19.7% |
| Suppliers | 440/4 | €1,535,780 | €1,232,756 | -€303,024 | -19.7% |
| Advances received on contracts in progress | 46 | €48,391 | €64,677 | +€16,286 | +33.7% |
| Taxes, remuneration and social security | 45 | €454,517 | €317,973 | -€136,544 | -30.0% |
| Taxes | 450/3 | €234,147 | €139,269 | -€94,878 | -40.5% |
| Remuneration and social security | 454/9 | €220,370 | €178,704 | -€41,666 | -18.9% |
| Accrued charges and deferred income | 492/3 | €1,108,845 | €26,475 | -€1.1m | -97.6% |
| Operating income | 70/76A | €30,638,912 | €31,876,346 | +€1.2m | +4.0% |
| Turnover | 70 | €29,728,856 | €30,745,960 | +€1.0m | +3.4% |
| Own construction capitalised | 72 | €354,623 | €1,038,656 | +€684,033 | +193% |
| Other operating income | 74 | €500,175 | €76,791 | -€423,384 | -84.6% |
| Non-recurring operating income | 76A | €55,258 | €14,939 | -€40,318 | -73.0% |
| Operating charges | 60/66A | €29,360,833 | €30,097,914 | +€737,081 | +2.5% |
| Goods for resale, raw materials and consumables | 60 | €20,159,216 | €20,291,543 | +€132,328 | +0.7% |
| Purchases | 600/8 | €20,701,476 | €20,570,188 | -€131,288 | -0.6% |
| Change in stocks: decrease (increase) | 609 | -€542,260 | -€278,645 | +€263,615 | +48.6% |
| Services and other goods | 61 | €5,284,593 | €6,604,305 | +€1.3m | +25.0% |
| Remuneration, social security and pensions | 62 | €2,240,213 | €2,177,038 | -€63,174 | -2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €975,035 | €882,244 | -€92,790 | -9.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €419,577 | -€419,577 | -€839,153 | |
| Other operating charges | 640/8 | €253,039 | €524,875 | +€271,836 | +107% |
| Non-recurring operating charges | 66A | €29,161 | €37,485 | +€8,323 | +28.5% |
| Operating profit (loss) | 9901 | €1,278,078 | €1,778,432 | +€500,354 | +39.1% |
| Financial income | 75/76B | €225,296 | €11,643 | -€213,653 | -94.8% |
| Recurring financial income | 75 | €225,296 | €11,643 | -€213,653 | -94.8% |
| Income from financial fixed assets | 750 | €10,848 | €10,307 | -€541 | -5.0% |
| Income from current assets | 751 | €17,118 | €50 | -€17,067 | -99.7% |
| Other financial income | 752/9 | €197,331 | €1,286 | -€196,045 | -99.3% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €738,005 | €1,670,495 | +€932,489 | +126% |
| Recurring financial charges | 65 | €722,811 | €1,280,854 | +€558,043 | +77.2% |
| Debt charges | 650 | €625,266 | €376,657 | -€248,609 | -39.8% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | - | €108,921 | +€108,921 | |
| Other financial charges | 652/9 | €97,545 | €795,277 | +€697,732 | +715% |
| Non-recurring financial charges | 66B | €15,194 | €389,640 | +€374,446 | +2,464% |
| Profit (loss) for the period before taxes | 9903 | €765,369 | €119,581 | -€645,788 | -84.4% |
| Income taxes | 67/77 | €173,387 | €34,905 | -€138,482 | -79.9% |
| Taxes | 670/3 | €173,387 | €34,905 | -€138,482 | -79.9% |
| Profit (loss) for the period | 9904 | €591,982 | €84,676 | -€507,306 | -85.7% |
| Profit (loss) for the period to be appropriated | 9905 | €591,982 | €84,676 | -€507,306 | -85.7% |
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.