BERGA: 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.
BERGA
Largest movements
- Current investments +€50,000
new in 2025: €50,000
- Cash -€33,802
down €33,802 (-27.8%), from €121,748 to €87,946
mainly Current investments (-€50,000) and Debts after one year (-€14,961)
- Tangible fixed assets -€19,302
down €19,302 (-11.0%), from €176,142 to €156,840
of which Land and buildings: -€14,244
- Stocks and contracts -€15,606
down €15,606 (-8.9%), from €175,903 to €160,296
- Debts after one year -€14,961
down €14,961 (-16.8%), from €88,815 to €73,854
- Gross operating margin +€4,089
up €4,089 (+22.2%), from €18,396 to €22,484
- Financial income -€3,201
down €3,201 (-87.5%), from €3,659 to €459
- Other operating charges +€275
up €275 (+6.9%), from €3,993 to €4,268
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 | €481,405 | €461,821 | -€19,584 | -4.1% |
| Fixed assets | 21/28 | €176,142 | €156,840 | -€19,302 | -11.0% |
| Tangible fixed assets | 22/27 | €176,142 | €156,840 | -€19,302 | -11.0% |
| Land and buildings | 22 | €167,808 | €153,563 | -€14,244 | -8.5% |
| Plant, machinery and equipment | 23 | €8,335 | €3,277 | -€5,058 | -60.7% |
| Current assets | 29/58 | €305,263 | €304,981 | -€282 | -0.1% |
| Stocks and contracts in progress | 3 | €175,903 | €160,296 | -€15,606 | -8.9% |
| Stocks | 30/36 | €175,903 | €160,296 | -€15,606 | -8.9% |
| Amounts receivable within one year | 40/41 | €2,460 | €1,247 | -€1,213 | -49.3% |
| Trade receivables | 40 | €2,460 | €1,247 | -€1,213 | -49.3% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €121,748 | €87,946 | -€33,802 | -27.8% |
| Deferred charges and accrued income | 490/1 | €5,153 | €5,492 | +€339 | +6.6% |
| Total equity and liabilities | 10/49 | €481,405 | €461,821 | -€19,584 | -4.1% |
| Equity | 10/15 | €359,124 | €356,932 | -€2,192 | -0.6% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Contributions outside capital | 11 | €24,789 | €24,789 | = | 0.0% |
| Other | 1109/19 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €334,335 | €332,143 | -€2,192 | -0.7% |
| Tax-exempt reserves | 132 | €2,273 | €2,273 | = | 0.0% |
| Distributable reserves | 133 | €332,062 | €329,870 | -€2,192 | -0.7% |
| Amounts payable | 17/49 | €122,281 | €104,889 | -€17,392 | -14.2% |
| Amounts payable after more than one year | 17 | €88,815 | €73,854 | -€14,961 | -16.8% |
| Financial debts | 170/4 | €88,815 | €73,854 | -€14,961 | -16.8% |
| Amounts payable within one year | 42/48 | €33,466 | €31,035 | -€2,432 | -7.3% |
| Current portion of amounts payable after more than one year | 42 | €14,853 | €14,961 | +€108 | +0.7% |
| Trade debts | 44 | €10,296 | €9,086 | -€1,211 | -11.8% |
| Suppliers | 440/4 | €10,296 | €9,086 | -€1,211 | -11.8% |
| Taxes, remuneration and social security | 45 | €5,682 | €5,739 | +€57 | +1.0% |
| Taxes | 450/3 | €5,682 | €5,739 | +€57 | +1.0% |
| Other amounts payable | 47/48 | €2,635 | €1,249 | -€1,385 | -52.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,302 | €19,302 | = | 0.0% |
| Other operating charges | 640/8 | €3,993 | €4,268 | +€275 | +6.9% |
| Gross operating margin | 9900 | €18,396 | €22,484 | +€4,089 | +22.2% |
| Operating profit (loss) | 9901 | -€4,899 | -€1,086 | +€3,813 | +77.8% |
| Financial income | 75/76B | €3,659 | €459 | -€3,201 | -87.5% |
| Recurring financial income | 75 | €3,659 | €459 | -€3,201 | -87.5% |
| Financial charges | 65/66B | €999 | €909 | -€90 | -9.0% |
| Recurring financial charges | 65 | €999 | €909 | -€90 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,238 | -€1,536 | +€702 | +31.4% |
| Income taxes | 67/77 | €432 | €656 | +€224 | +51.8% |
| Profit (loss) for the period | 9904 | -€2,670 | -€2,192 | +€478 | +17.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,670 | -€2,192 | +€478 | +17.9% |
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 16 October 2026 via checked.be.