BERGHVEN: what changed
Two fiscal 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.
BERGHVEN
Largest movements
- Receivables within one year +€16,278
up €16,278 (+4459.4%), from €365 to €16,643
of which Trade receivables: +€13,348
- Current investments -€14,226
down €14,226 (-100.0%), from €14,226 to €0
- Cash +€9,323
up €9,323 (+115.1%), from €8,103 to €17,426
mainly Net result for the year (+€16,080) and Current investments (+€14,226)
- Tangible fixed assets +€1,673
new in 2025: €1,673
- Contributions +€10,000
up €10,000 (+161.3%), from €6,200 to €16,200
- Tax, wage and social debts +€3,622
up €3,622 (+374.7%), from €967 to €4,588
- Other debts -€1,816
down €1,816 (-100.0%), from €1,816 to €0
- Profit (loss) carried forward +€1,768
up €1,768 (+15.6%), from €11,326 to €13,094
- Trade debts -€525
down €525 (-100.0%), from €525 to €0
- Gross operating margin +€25,043
up €25,043, from -€4,000 to €21,043
- Taxes +€3,977
up €3,977, from €0 to €3,977
- Financial charges +€473
up €473 (+1087.9%), from €44 to €517
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 | €22,694 | €35,742 | +€13,048 | +57.5% |
| Fixed assets | 21/28 | - | €1,673 | +€1,673 | |
| Tangible fixed assets | 22/27 | - | €1,673 | +€1,673 | |
| Furniture and vehicles | 24 | - | €1,673 | +€1,673 | |
| Current assets | 29/58 | €22,694 | €34,069 | +€11,375 | +50.1% |
| Amounts receivable within one year | 40/41 | €365 | €16,643 | +€16,278 | +4459.4% |
| Trade receivables | 40 | - | €13,348 | +€13,348 | |
| Other amounts receivable | 41 | €365 | €3,294 | +€2,929 | +802.5% |
| Current investments | 50/53 | €14,226 | €0 | -€14,226 | -100.0% |
| Cash at bank and in hand | 54/58 | €8,103 | €17,426 | +€9,323 | +115.1% |
| Total equity and liabilities | 10/49 | €22,694 | €35,742 | +€13,048 | +57.5% |
| Equity | 10/15 | €19,386 | €31,154 | +€11,768 | +60.7% |
| Contributions | 10/11 | €6,200 | €16,200 | +€10,000 | +161.3% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,326 | €13,094 | +€1,768 | +15.6% |
| Amounts payable | 17/49 | €3,308 | €4,589 | +€1,281 | +38.7% |
| Amounts payable within one year | 42/48 | €3,308 | €4,589 | +€1,281 | +38.7% |
| Trade debts | 44 | €525 | €0 | -€525 | -100.0% |
| Suppliers | 440/4 | €525 | €0 | -€525 | -100.0% |
| Taxes, remuneration and social security | 45 | €967 | €4,588 | +€3,622 | +374.7% |
| Taxes | 450/3 | €967 | €4,588 | +€3,622 | +374.7% |
| Other amounts payable | 47/48 | €1,816 | €0 | -€1,816 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €193 | +€193 | |
| Other operating charges | 640/8 | €164 | €300 | +€136 | +82.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€4,000 | €21,043 | +€25,043 | |
| Operating profit (loss) | 9901 | -€4,164 | €20,550 | +€24,714 | |
| Financial income | 75/76B | €79 | €24 | -€55 | -69.3% |
| Recurring financial income | 75 | €79 | €24 | -€55 | -69.3% |
| Financial charges | 65/66B | €44 | €517 | +€473 | +1087.9% |
| Recurring financial charges | 65 | €44 | €517 | +€473 | +1087.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,128 | €20,058 | +€24,185 | |
| Income taxes | 67/77 | €0 | €3,977 | +€3,977 | |
| Profit (loss) for the period | 9904 | -€4,128 | €16,080 | +€20,208 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,128 | €16,080 | +€20,208 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.