DR. BERGHMANS BEA: 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.
DR. BERGHMANS BEA
Largest movements
- Tangible fixed assets -€16,953
down €16,953 (-13.4%), from €126,549 to €109,596
of which Furniture and vehicles: -€15,683
- Cash -€9,650
down €9,650 (-2.2%), from €433,326 to €423,676
mainly Contributions, distributions and other (-€70,628) and Other debts (-€19,410)
- Other debts -€19,410
down €19,410 (-19.7%), from €98,362 to €78,952
- Gross operating margin +€53,250
up €53,250 (+86.5%), from €61,568 to €114,818
- Taxes +€21,873
up €21,873 (+198.1%), from €11,039 to €32,912
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 | €563,799 | €538,250 | -€25,549 | -4.5% |
| Fixed assets | 21/28 | €126,699 | €109,746 | -€16,953 | -13.4% |
| Tangible fixed assets | 22/27 | €126,549 | €109,596 | -€16,953 | -13.4% |
| Land and buildings | 22 | €124 | - | -€124 | |
| Plant, machinery and equipment | 23 | €2,731 | €1,585 | -€1,146 | -42.0% |
| Furniture and vehicles | 24 | €123,694 | €108,011 | -€15,683 | -12.7% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €437,100 | €428,504 | -€8,596 | -2.0% |
| Cash at bank and in hand | 54/58 | €433,326 | €423,676 | -€9,650 | -2.2% |
| Deferred charges and accrued income | 490/1 | €3,774 | €4,828 | +€1,054 | +27.9% |
| Total equity and liabilities | 10/49 | €563,799 | €538,250 | -€25,549 | -4.5% |
| Equity | 10/15 | €450,691 | €446,194 | -€4,497 | -1.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €438,291 | €433,794 | -€4,497 | -1.0% |
| Distributable reserves | 133 | €438,291 | €433,794 | -€4,497 | -1.0% |
| Amounts payable | 17/49 | €113,108 | €92,056 | -€21,052 | -18.6% |
| Amounts payable within one year | 42/48 | €113,108 | €92,056 | -€21,052 | -18.6% |
| Trade debts | 44 | - | €3,642 | +€3,642 | |
| Suppliers | 440/4 | - | €3,642 | +€3,642 | |
| Taxes, remuneration and social security | 45 | €14,746 | €9,462 | -€5,284 | -35.8% |
| Taxes | 450/3 | €14,746 | €9,462 | -€5,284 | -35.8% |
| Other amounts payable | 47/48 | €98,362 | €78,952 | -€19,410 | -19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,025 | €16,953 | -€1,072 | -5.9% |
| Gross operating margin | 9900 | €61,568 | €114,818 | +€53,250 | +86.5% |
| Operating profit (loss) | 9901 | €43,543 | €97,865 | +€54,322 | +124.8% |
| Financial income | 75/76B | €1,197 | €1,263 | +€66 | +5.5% |
| Recurring financial income | 75 | €1,197 | €1,263 | +€66 | +5.5% |
| Financial charges | 65/66B | €54 | €85 | +€31 | +57.4% |
| Recurring financial charges | 65 | €54 | €85 | +€31 | +57.4% |
| Profit (loss) for the period before taxes | 9903 | €44,686 | €99,043 | +€54,357 | +121.6% |
| Income taxes | 67/77 | €11,039 | €32,912 | +€21,873 | +198.1% |
| Profit (loss) for the period | 9904 | €33,647 | €66,131 | +€32,484 | +96.5% |
| Profit (loss) for the period to be appropriated | 9905 | €33,647 | €66,131 | +€32,484 | +96.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.