DE BERGHUT: 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 BERGHUT
Largest movements
- Receivables within one year +€25,289
up €25,289 (+132.9%), from €19,036 to €44,325
of which Trade receivables: +€14,234
- Stocks and contracts -€22,702
down €22,702 (-3.0%), from €762,279 to €739,576
- Cash +€22,340
up €22,340 (+19.8%), from €113,049 to €135,389
mainly Stocks and contracts (+€22,702) and Tax, wage and social debts (+€17,934)
- Tax, wage and social debts +€17,934
up €17,934 (+27.7%), from €64,852 to €82,786
of which Remuneration and social security: +€9,564
- Trade debts +€17,435
up €17,435 (+17.9%), from €97,221 to €114,656
- Gross operating margin -€48,746
down €48,746 (-41.8%), from €116,589 to €67,842
- Financial income -€19,228
down €19,228 (-69.4%), from €27,711 to €8,483
- Staff costs -€13,995
down €13,995 (-16.7%), from €84,013 to €70,018
- Taxes -€11,965
down €11,965 (-98.9%), from €12,095 to €130
- Depreciation +€2,803
up €2,803 (+33.3%), from €8,426 to €11,229
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 | €959,662 | €973,400 | +€13,737 | +1.4% |
| Fixed assets | 21/28 | €61,531 | €50,302 | -€11,229 | -18.2% |
| Intangible fixed assets | 21 | €8,287 | €5,288 | -€2,999 | -36.2% |
| Tangible fixed assets | 22/27 | €53,236 | €45,006 | -€8,230 | -15.5% |
| Plant, machinery and equipment | 23 | €41,397 | €37,575 | -€3,823 | -9.2% |
| Furniture and vehicles | 24 | €3,158 | €958 | -€2,200 | -69.7% |
| Other tangible fixed assets | 26 | €8,681 | €6,474 | -€2,207 | -25.4% |
| Financial fixed assets | 28 | €8 | €8 | = | 0.0% |
| Current assets | 29/58 | €898,132 | €923,098 | +€24,966 | +2.8% |
| Stocks and contracts in progress | 3 | €762,279 | €739,576 | -€22,702 | -3.0% |
| Stocks | 30/36 | €762,279 | €739,576 | -€22,702 | -3.0% |
| Amounts receivable within one year | 40/41 | €19,036 | €44,325 | +€25,289 | +132.9% |
| Trade receivables | 40 | €10,064 | €24,298 | +€14,234 | +141.4% |
| Other amounts receivable | 41 | €8,972 | €20,027 | +€11,056 | +123.2% |
| Cash at bank and in hand | 54/58 | €113,049 | €135,389 | +€22,340 | +19.8% |
| Deferred charges and accrued income | 490/1 | €3,769 | €3,807 | +€39 | +1.0% |
| Total equity and liabilities | 10/49 | €959,662 | €973,400 | +€13,737 | +1.4% |
| Equity | 10/15 | €765,022 | €756,468 | -€8,554 | -1.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €703,022 | €694,468 | -€8,554 | -1.2% |
| Distributable reserves | 133 | €703,022 | €694,468 | -€8,554 | -1.2% |
| Amounts payable | 17/49 | €194,640 | €216,932 | +€22,291 | +11.5% |
| Amounts payable within one year | 42/48 | €186,007 | €216,932 | +€30,925 | +16.6% |
| Trade debts | 44 | €97,221 | €114,656 | +€17,435 | +17.9% |
| Suppliers | 440/4 | €97,221 | €114,656 | +€17,435 | +17.9% |
| Taxes, remuneration and social security | 45 | €64,852 | €82,786 | +€17,934 | +27.7% |
| Taxes | 450/3 | €61,083 | €69,452 | +€8,369 | +13.7% |
| Remuneration and social security | 454/9 | €3,769 | €13,333 | +€9,564 | +253.8% |
| Other amounts payable | 47/48 | €23,933 | €19,490 | -€4,443 | -18.6% |
| Accrued charges and deferred income | 492/3 | €8,634 | - | -€8,634 | |
| Remuneration, social security and pensions | 62 | €84,013 | €70,018 | -€13,995 | -16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,426 | €11,229 | +€2,803 | +33.3% |
| Other operating charges | 640/8 | €2,017 | €1,769 | -€247 | -12.3% |
| Gross operating margin | 9900 | €116,589 | €67,842 | -€48,746 | -41.8% |
| Operating profit (loss) | 9901 | €22,133 | -€15,174 | -€37,307 | |
| Financial income | 75/76B | €27,711 | €8,483 | -€19,228 | -69.4% |
| Recurring financial income | 75 | €27,711 | €8,483 | -€19,228 | -69.4% |
| Financial charges | 65/66B | €1,878 | €1,734 | -€145 | -7.7% |
| Recurring financial charges | 65 | €1,878 | €1,734 | -€145 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €47,966 | -€8,424 | -€56,390 | |
| Income taxes | 67/77 | €12,095 | €130 | -€11,965 | -98.9% |
| Profit (loss) for the period | 9904 | €35,871 | -€8,554 | -€44,425 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,871 | -€8,554 | -€44,425 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.