De Berghoeve: 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 Berghoeve
Largest movements
- Receivables within one year -€157,362
down €157,362 (-84.4%), from €186,362 to €29,000
of which Other amounts receivable: -€143,043
- Tangible fixed assets +€53,001
up €53,001 (+4.9%), from €1.1m to €1.1m
of which Land and buildings: +€71,353
- Cash -€25,472
down €25,472 (-33.9%), from €75,093 to €49,620
mainly Debts after one year (-€456,790) and Investment in fixed assets (net) (-€124,155)
- Deferred charges and accrued income -€15,312
no longer reported in 2025 (was €15,312)
- Debts after one year -€456,790
no longer reported in 2025 (was €456,790)
- Other debts +€211,027
up €211,027 (+126%), from €166,871 to €377,897
- Trade debts +€174,392
up €174,392 (+1,150%), from €15,167 to €189,559
- Current portion of long-term debt -€98,692
no longer reported in 2025 (was €98,692)
- Profit (loss) carried forward +€27,322
up €27,322 (+16.3%), from €167,121 to €194,443
- Gross operating margin +€45,146
up €45,146 (+37.2%), from €121,363 to €166,509
- Depreciation -€21,565
down €21,565 (-23.3%), from €92,719 to €71,154
- Other operating charges +€6,516
up €6,516 (+19.7%), from €33,024 to €39,540
- Financial charges -€5,888
down €5,888 (-17.1%), from €34,382 to €28,494
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 | €1,350,537 | €1,205,392 | -€145,145 | -10.7% |
| Fixed assets | 21/28 | €1,073,770 | €1,126,772 | +€53,001 | +4.9% |
| Tangible fixed assets | 22/27 | €1,073,770 | €1,126,772 | +€53,001 | +4.9% |
| Land and buildings | 22 | €959,929 | €1,031,282 | +€71,353 | +7.4% |
| Plant, machinery and equipment | 23 | €88,830 | €76,749 | -€12,082 | -13.6% |
| Furniture and vehicles | 24 | €25,011 | €18,741 | -€6,270 | -25.1% |
| Current assets | 29/58 | €276,767 | €78,620 | -€198,147 | -71.6% |
| Amounts receivable within one year | 40/41 | €186,362 | €29,000 | -€157,362 | -84.4% |
| Trade receivables | 40 | €14,319 | - | -€14,319 | |
| Other amounts receivable | 41 | €172,043 | €29,000 | -€143,043 | -83.1% |
| Cash at bank and in hand | 54/58 | €75,093 | €49,620 | -€25,472 | -33.9% |
| Deferred charges and accrued income | 490/1 | €15,312 | - | -€15,312 | |
| Total equity and liabilities | 10/49 | €1,350,537 | €1,205,392 | -€145,145 | -10.7% |
| Equity | 10/15 | €581,558 | €608,880 | +€27,322 | +4.7% |
| Contributions | 10/11 | €403,600 | €403,600 | = | 0.0% |
| Reserves | 13 | €10,838 | €10,838 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,672 | €5,672 | = | 0.0% |
| Distributable reserves | 133 | €5,166 | €5,166 | = | 0.0% |
| Profit (loss) carried forward | 14 | €167,121 | €194,443 | +€27,322 | +16.3% |
| Amounts payable | 17/49 | €768,979 | €596,512 | -€172,467 | -22.4% |
| Amounts payable after more than one year | 17 | €456,790 | - | -€456,790 | |
| Financial debts | 170/4 | €456,790 | - | -€456,790 | |
| Amounts payable within one year | 42/48 | €312,189 | €595,262 | +€283,073 | +90.7% |
| Current portion of amounts payable after more than one year | 42 | €98,692 | - | -€98,692 | |
| Trade debts | 44 | €15,167 | €189,559 | +€174,392 | +1,150% |
| Suppliers | 440/4 | €15,167 | €189,559 | +€174,392 | +1,150% |
| Taxes, remuneration and social security | 45 | €31,459 | €27,805 | -€3,653 | -11.6% |
| Taxes | 450/3 | €13,230 | €27,805 | +€14,576 | +110% |
| Remuneration and social security | 454/9 | €18,229 | - | -€18,229 | |
| Other amounts payable | 47/48 | €166,871 | €377,897 | +€211,027 | +126% |
| Accrued charges and deferred income | 492/3 | - | €1,250 | +€1,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,719 | €71,154 | -€21,565 | -23.3% |
| Other operating charges | 640/8 | €33,024 | €39,540 | +€6,516 | +19.7% |
| Gross operating margin | 9900 | €121,363 | €166,509 | +€45,146 | +37.2% |
| Operating profit (loss) | 9901 | -€4,380 | €55,816 | +€60,196 | |
| Financial charges | 65/66B | €34,382 | €28,494 | -€5,888 | -17.1% |
| Recurring financial charges | 65 | €34,382 | €28,494 | -€5,888 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | -€38,762 | €27,322 | +€66,083 | |
| Profit (loss) for the period | 9904 | -€38,762 | €27,322 | +€66,083 | |
| Profit (loss) for the period to be appropriated | 9905 | -€38,762 | €27,322 | +€66,083 |
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 14 October 2026 via checked.be.