ANKE BERGEN: 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.
ANKE BERGEN
Largest movements
- Cash -€9,715
down €9,715 (-19.7%), from €49,252 to €39,538
mainly Contributions, distributions and other (-€35,000) and Trade debts (-€3,682)
- Tangible fixed assets -€8,106
down €8,106 (-24.9%), from €32,545 to €24,440
of which Furniture and vehicles: -€4,141
- Deferred charges and accrued income +€2,030
new in 2025: €2,030
- Receivables within one year -€1,809
no longer reported in 2025 (was €1,809)
of which Trade receivables: -€1,200
- Reserves -€27,000
down €27,000 (-45.0%), from €59,951 to €32,951
- Other debts +€7,935
up €7,935 (+2050.0%), from €387 to €8,322
- Tax, wage and social debts +€4,233
up €4,233 (+84.0%), from €5,037 to €9,270
- Trade debts -€3,682
down €3,682 (-68.4%), from €5,380 to €1,698
- Profit (loss) carried forward +€914
up €914 (+202.2%), from €452 to €1,367
- Gross operating margin -€21,674
down €21,674 (-40.5%), from €53,497 to €31,823
- Financial charges +€2,717
up €2,717 (+466.3%), from €583 to €3,300
- Staff costs +€2,680
up €2,680 (+600.7%), from €446 to €3,126
- Depreciation +€2,342
up €2,342 (+40.6%), from €5,764 to €8,106
- Other operating charges -€1,571
down €1,571 (-64.1%), from €2,451 to €880
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 | €83,607 | €66,008 | -€17,600 | -21.1% |
| Fixed assets | 21/28 | €32,545 | €24,440 | -€8,106 | -24.9% |
| Tangible fixed assets | 22/27 | €32,545 | €24,440 | -€8,106 | -24.9% |
| Land and buildings | 22 | €7,529 | €6,733 | -€796 | -10.6% |
| Plant, machinery and equipment | 23 | €4,834 | €2,556 | -€2,278 | -47.1% |
| Furniture and vehicles | 24 | €19,125 | €14,984 | -€4,141 | -21.7% |
| Other tangible fixed assets | 26 | €1,058 | €168 | -€890 | -84.1% |
| Current assets | 29/58 | €51,062 | €41,568 | -€9,494 | -18.6% |
| Amounts receivable within one year | 40/41 | €1,809 | - | -€1,809 | |
| Trade receivables | 40 | €1,200 | - | -€1,200 | |
| Other amounts receivable | 41 | €609 | - | -€609 | |
| Cash at bank and in hand | 54/58 | €49,252 | €39,538 | -€9,715 | -19.7% |
| Deferred charges and accrued income | 490/1 | - | €2,030 | +€2,030 | |
| Total equity and liabilities | 10/49 | €83,607 | €66,008 | -€17,600 | -21.1% |
| Equity | 10/15 | €72,803 | €46,718 | -€26,086 | -35.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €59,951 | €32,951 | -€27,000 | -45.0% |
| Distributable reserves | 133 | €59,951 | €32,951 | -€27,000 | -45.0% |
| Profit (loss) carried forward | 14 | €452 | €1,367 | +€914 | +202.2% |
| Amounts payable | 17/49 | €10,804 | €19,290 | +€8,486 | +78.5% |
| Amounts payable within one year | 42/48 | €10,804 | €19,290 | +€8,486 | +78.5% |
| Trade debts | 44 | €5,380 | €1,698 | -€3,682 | -68.4% |
| Suppliers | 440/4 | €5,380 | €1,698 | -€3,682 | -68.4% |
| Taxes, remuneration and social security | 45 | €5,037 | €9,270 | +€4,233 | +84.0% |
| Taxes | 450/3 | €5,037 | €9,270 | +€4,233 | +84.0% |
| Other amounts payable | 47/48 | €387 | €8,322 | +€7,935 | +2050.0% |
| Non-recurring operating income | 76A | €31,000 | - | -€31,000 | |
| Remuneration, social security and pensions | 62 | €446 | €3,126 | +€2,680 | +600.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,764 | €8,106 | +€2,342 | +40.6% |
| Other operating charges | 640/8 | €2,451 | €880 | -€1,571 | -64.1% |
| Gross operating margin | 9900 | €53,497 | €31,823 | -€21,674 | -40.5% |
| Operating profit (loss) | 9901 | €44,836 | €19,711 | -€25,125 | -56.0% |
| Financial income | 75/76B | €114 | €106 | -€8 | -6.6% |
| Recurring financial income | 75 | €114 | €106 | -€8 | -6.6% |
| Financial charges | 65/66B | €583 | €3,300 | +€2,717 | +466.3% |
| Recurring financial charges | 65 | €583 | €3,300 | +€2,717 | +466.3% |
| Profit (loss) for the period before taxes | 9903 | €44,367 | €16,517 | -€27,850 | -62.8% |
| Income taxes | 67/77 | €6,168 | €7,602 | +€1,435 | +23.3% |
| Profit (loss) for the period | 9904 | €38,199 | €8,914 | -€29,285 | -76.7% |
| Profit (loss) for the period to be appropriated | 9905 | €38,199 | €8,914 | -€29,285 | -76.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.