DE BERGHEI: 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.
DE BERGHEI
Largest movements
- Cash +€167,065
up €167,065 (+11.5%), from €1.5m to €1.6m
mainly Net result for the year (+€1.6m)
- Reserves +€1.6m
up €1.6m (+13.0%), from €12.3m to €13.9m
- Debts after one year -€1.2m
down €1.2m (-33.3%), from €3.6m to €2.4m
- Financial income -€10.8m
down €10.8m (-86.0%), from €12.6m to €1.8m
- Turnover +€691,954
up €691,954 (+261%), from €265,243 to €957,197
- Services and other goods +€427,769
up €427,769 (+106%), from €402,113 to €829,881
- Financial charges +€128,425
up €128,425 (+81.4%), from €157,766 to €286,192
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 | €16,377,205 | €16,582,136 | +€204,931 | +1.3% |
| Fixed assets | 21/28 | €14,690,000 | €14,690,000 | = | 0.0% |
| Financial fixed assets | 28 | €14,690,000 | €14,690,000 | = | 0.0% |
| Affiliated companies | 280/1 | €14,690,000 | €14,690,000 | = | 0.0% |
| Participating interests | 280 | €14,690,000 | €14,690,000 | = | 0.0% |
| Current assets | 29/58 | €1,687,205 | €1,892,136 | +€204,931 | +12.1% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €230,868 | €268,735 | +€37,866 | +16.4% |
| Trade receivables | 40 | €225,797 | €136,874 | -€88,923 | -39.4% |
| Other amounts receivable | 41 | €5,071 | €131,861 | +€126,789 | +2,500% |
| Cash at bank and in hand | 54/58 | €1,456,337 | €1,623,402 | +€167,065 | +11.5% |
| Total equity and liabilities | 10/49 | €16,377,205 | €16,582,136 | +€204,931 | +1.3% |
| Equity | 10/15 | €12,352,758 | €13,958,270 | +€1.6m | +13.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €12,332,758 | €13,938,270 | +€1.6m | +13.0% |
| Distributable reserves | 133 | €12,332,758 | €13,938,270 | +€1.6m | +13.0% |
| Amounts payable | 17/49 | €4,024,447 | €2,623,866 | -€1.4m | -34.8% |
| Amounts payable after more than one year | 17 | €3,600,000 | €2,400,000 | -€1.2m | -33.3% |
| Financial debts | 170/4 | €3,600,000 | €2,400,000 | -€1.2m | -33.3% |
| Subordinated loans | 170 | €3,600,000 | €2,400,000 | -€1.2m | -33.3% |
| Amounts payable within one year | 42/48 | €182,990 | €104,216 | -€78,774 | -43.0% |
| Trade debts | 44 | €181,438 | €104,048 | -€77,390 | -42.7% |
| Suppliers | 440/4 | €181,438 | €104,048 | -€77,390 | -42.7% |
| Other amounts payable | 47/48 | €1,552 | €168 | -€1,384 | -89.2% |
| Accrued charges and deferred income | 492/3 | €241,456 | €119,650 | -€121,806 | -50.4% |
| Operating income | 70/76A | €265,243 | €957,197 | +€691,954 | +261% |
| Turnover | 70 | €265,243 | €957,197 | +€691,954 | +261% |
| Operating charges | 60/66A | €402,874 | €830,343 | +€427,470 | +106% |
| Services and other goods | 61 | €402,113 | €829,881 | +€427,769 | +106% |
| Other operating charges | 640/8 | €761 | €462 | -€299 | -39.3% |
| Operating profit (loss) | 9901 | -€137,631 | €126,854 | +€264,484 | |
| Financial income | 75/76B | €12,591,452 | €1,764,850 | -€10.8m | -86.0% |
| Recurring financial income | 75 | €12,591,452 | €1,764,850 | -€10.8m | -86.0% |
| Income from financial fixed assets | 750 | €12,443,150 | €1,614,562 | -€10.8m | -87.0% |
| Income from current assets | 751 | €7,302 | €19,460 | +€12,157 | +166% |
| Other financial income | 752/9 | €141,000 | €130,828 | -€10,172 | -7.2% |
| Financial charges | 65/66B | €157,766 | €286,192 | +€128,425 | +81.4% |
| Recurring financial charges | 65 | €157,766 | €286,192 | +€128,425 | +81.4% |
| Debt charges | 650 | €157,598 | €285,859 | +€128,262 | +81.4% |
| Other financial charges | 652/9 | €169 | €332 | +€164 | +97.3% |
| Profit (loss) for the period before taxes | 9903 | €12,296,055 | €1,605,512 | -€10.7m | -86.9% |
| Profit (loss) for the period | 9904 | €12,296,055 | €1,605,512 | -€10.7m | -86.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,296,055 | €1,605,512 | -€10.7m | -86.9% |
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 23 October 2026 via checked.be.