DR BERGHS BART: 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.
What changed
DR BERGHS BART
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€140,197
2023 · €137,689+€2,508
Equity
€1.7m
2023 · €1.6m+€140,197
Cash
€167,811
2023 · €182,416-€14,605
Balance sheet total
€2.0m
2023 · €2.0m+€15,413
Largest movements
Assets
- Receivables within one year +€176,484
up €176,484 (+644%), from €27,389 to €203,873
- Tangible fixed assets -€139,550
down €139,550 (-7.8%), from €1.8m to €1.7m
of which Land and buildings: -€188,462
Equity and liabilities
- Reserves +€140,162
up €140,162 (+14.4%), from €974,419 to €1.1m
of which Distributable reserves: +€149,100
- Tax, wage and social debts -€67,241
down €67,241 (-58.4%), from €115,053 to €47,813
- Debts after one year -€51,672
down €51,672 (-43.6%), from €118,386 to €66,714
Income statement
- Depreciation +€29,440
up €29,440 (+13.7%), from €214,533 to €243,973
- Gross operating margin +€28,460
up €28,460 (+6.3%), from €449,258 to €477,718
- Financial income +€6,869
up €6,869 (+435%), from €1,581 to €8,450
From the 2023 result to the 2024 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.
Result 2023
€137,689
Gross operating margin
+€28,460
Depreciation
-€29,440
Other operating charges
-€2,255
Financial income
+€6,869
Financial charges
+€352
Taxes
-€1,478
Result 2024
€140,197
raises the resultlowers the result
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€140,026
Investment
-€104,423
Financing
-€50,208
Cash 2023
€182,416
From operations (derived)
+€140,026
Net result for the year
+€140,197
Depreciation
+€243,973
Receivables within one year
-€176,484
Deferred charges and accrued income
+€6,916
Provisions
-€2,235
Trade debts
-€5,932
Tax, wage and social debts
-€67,241
Accrued charges and deferred income
+€831
Investment (derived)
-€104,423
Investment in fixed assets (net)
-€104,423
Financing
-€50,208
Debts after one year
-€51,672
Current portion of long-term debt
+€1,464
Cash 2024
€167,811
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,013,179 | €2,028,592 | +€15,413 | +0.8% |
| Fixed assets | 21/28 | €1,796,249 | €1,656,699 | -€139,550 | -7.8% |
| Tangible fixed assets | 22/27 | €1,795,499 | €1,655,949 | -€139,550 | -7.8% |
| Land and buildings | 22 | €1,664,399 | €1,475,936 | -€188,462 | -11.3% |
| Plant, machinery and equipment | 23 | €10,204 | €14,255 | +€4,050 | +39.7% |
| Furniture and vehicles | 24 | €120,896 | €165,758 | +€44,862 | +37.1% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €216,929 | €371,893 | +€154,963 | +71.4% |
| Amounts receivable within one year | 40/41 | €27,389 | €203,873 | +€176,484 | +644% |
| Other amounts receivable | 41 | €27,389 | €203,873 | +€176,484 | +644% |
| Cash at bank and in hand | 54/58 | €182,416 | €167,811 | -€14,605 | -8.0% |
| Deferred charges and accrued income | 490/1 | €7,124 | €208 | -€6,916 | -97.1% |
| Total equity and liabilities | 10/49 | €2,013,179 | €2,028,592 | +€15,413 | +0.8% |
| Equity | 10/15 | €1,553,106 | €1,693,303 | +€140,197 | +9.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €974,419 | €1,114,581 | +€140,162 | +14.4% |
| Tax-exempt reserves | 132 | €160,334 | €151,396 | -€8,938 | -5.6% |
| Distributable reserves | 133 | €814,085 | €963,185 | +€149,100 | +18.3% |
| Profit (loss) carried forward | 14 | €572,487 | €572,522 | +€35 | 0.0% |
| Provisions and deferred taxes | 16 | €162,463 | €160,229 | -€2,235 | -1.4% |
| Provisions for liabilities and charges | 160/5 | €122,380 | €122,380 | = | 0.0% |
| Pensions and similar obligations | 160 | €122,380 | €122,380 | = | 0.0% |
| Deferred taxes | 168 | €40,084 | €37,849 | -€2,235 | -5.6% |
| Amounts payable | 17/49 | €297,609 | €175,060 | -€122,549 | -41.2% |
| Amounts payable after more than one year | 17 | €118,386 | €66,714 | -€51,672 | -43.6% |
| Financial debts | 170/4 | €118,386 | €66,714 | -€51,672 | -43.6% |
| Amounts payable within one year | 42/48 | €174,689 | €102,981 | -€71,708 | -41.0% |
| Current portion of amounts payable after more than one year | 42 | €50,208 | €51,672 | +€1,464 | +2.9% |
| Trade debts | 44 | €9,428 | €3,496 | -€5,932 | -62.9% |
| Suppliers | 440/4 | €9,428 | €3,496 | -€5,932 | -62.9% |
| Taxes, remuneration and social security | 45 | €115,053 | €47,813 | -€67,241 | -58.4% |
| Taxes | 450/3 | €115,053 | €47,813 | -€67,241 | -58.4% |
| Accrued charges and deferred income | 492/3 | €4,533 | €5,364 | +€831 | +18.3% |
| Non-recurring operating income | 76A | €40,000 | €64,500 | +€24,500 | +61.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €214,533 | €243,973 | +€29,440 | +13.7% |
| Other operating charges | 640/8 | €7,629 | €9,884 | +€2,255 | +29.6% |
| Gross operating margin | 9900 | €449,258 | €477,718 | +€28,460 | +6.3% |
| Operating profit (loss) | 9901 | €227,096 | €223,861 | -€3,235 | -1.4% |
| Financial income | 75/76B | €1,581 | €8,450 | +€6,869 | +435% |
| Recurring financial income | 75 | €1,581 | €8,450 | +€6,869 | +435% |
| Financial charges | 65/66B | €5,916 | €5,564 | -€352 | -6.0% |
| Recurring financial charges | 65 | €5,916 | €5,564 | -€352 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €222,761 | €226,747 | +€3,986 | +1.8% |
| Transfer from deferred taxes | 780 | €2,235 | €2,235 | = | 0.0% |
| Income taxes | 67/77 | €87,306 | €88,784 | +€1,478 | +1.7% |
| Profit (loss) for the period | 9904 | €137,689 | €140,197 | +€2,508 | +1.8% |
| Transfer from tax-exempt reserves | 789 | €8,938 | €8,938 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €146,627 | €149,135 | +€2,508 | +1.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.