Bergamo Techniques: 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.
Bergamo Techniques
Largest movements
- Tangible fixed assets -€18,376
down €18,376 (-81.7%), from €22,484 to €4,108
of which Leasing and similar rights: -€15,231
- Cash +€6,215
new in 2025: €6,215
mainly Investment in fixed assets (net) (+€15,231) and Depreciation (+€8,860)
- Intangible fixed assets -€5,716
down €5,716 (-25.0%), from €22,852 to €17,136
- Stocks and contracts -€1,954
down €1,954 (-25.4%), from €7,700 to €5,746
- Receivables within one year -€1,423
down €1,423 (-4.9%), from €28,853 to €27,430
of which Trade receivables: -€1,522
- Debts after one year -€18,670
down €18,670 (-80.7%), from €23,126 to €4,457
- Current portion of long-term debt -€5,580
down €5,580 (-39.4%), from €14,172 to €8,592
- Profit (loss) carried forward +€2,627
up €2,627 (+80.3%), from €3,273 to €5,899
- Trade debts +€1,596
up €1,596 (+14.2%), from €11,262 to €12,858
- Short-term financial debts -€1,198
no longer reported in 2025 (was €1,198)
- Other operating charges +€9,517
up €9,517 (+630.0%), from €1,511 to €11,027
- Depreciation -€9,056
down €9,056 (-50.5%), from €17,916 to €8,860
- Gross operating margin -€2,395
down €2,395 (-8.6%), from €27,915 to €25,520
- Financial charges -€1,189
down €1,189 (-44.4%), from €2,676 to €1,488
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 | €82,289 | €61,036 | -€21,253 | -25.8% |
| Fixed assets | 21/28 | €45,736 | €21,644 | -€24,092 | -52.7% |
| Intangible fixed assets | 21 | €22,852 | €17,136 | -€5,716 | -25.0% |
| Tangible fixed assets | 22/27 | €22,484 | €4,108 | -€18,376 | -81.7% |
| Plant, machinery and equipment | 23 | €1,659 | €987 | -€672 | -40.5% |
| Furniture and vehicles | 24 | €1,303 | €314 | -€989 | -75.9% |
| Leasing and similar rights | 25 | €15,231 | - | -€15,231 | |
| Other tangible fixed assets | 26 | €4,291 | €2,808 | -€1,483 | -34.6% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €36,553 | €39,391 | +€2,838 | +7.8% |
| Stocks and contracts in progress | 3 | €7,700 | €5,746 | -€1,954 | -25.4% |
| Stocks | 30/36 | €7,700 | €5,746 | -€1,954 | -25.4% |
| Amounts receivable within one year | 40/41 | €28,853 | €27,430 | -€1,423 | -4.9% |
| Trade receivables | 40 | €27,436 | €25,914 | -€1,522 | -5.5% |
| Other amounts receivable | 41 | €1,417 | €1,516 | +€99 | +7.0% |
| Cash at bank and in hand | 54/58 | - | €6,215 | +€6,215 | |
| Total equity and liabilities | 10/49 | €82,289 | €61,036 | -€21,253 | -25.8% |
| Equity | 10/15 | €15,773 | €18,399 | +€2,627 | +16.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,273 | €5,899 | +€2,627 | +80.3% |
| Amounts payable | 17/49 | €66,516 | €42,636 | -€23,880 | -35.9% |
| Amounts payable after more than one year | 17 | €23,126 | €4,457 | -€18,670 | -80.7% |
| Financial debts | 170/4 | €23,126 | €4,457 | -€18,670 | -80.7% |
| Amounts payable within one year | 42/48 | €43,390 | €38,180 | -€5,211 | -12.0% |
| Current portion of amounts payable after more than one year | 42 | €14,172 | €8,592 | -€5,580 | -39.4% |
| Financial debts | 43 | €1,198 | - | -€1,198 | |
| Credit institutions | 430/8 | €1,198 | - | -€1,198 | |
| Trade debts | 44 | €11,262 | €12,858 | +€1,596 | +14.2% |
| Suppliers | 440/4 | €11,262 | €12,858 | +€1,596 | +14.2% |
| Taxes, remuneration and social security | 45 | €2,800 | €2,851 | +€51 | +1.8% |
| Taxes | 450/3 | €2,800 | €2,851 | +€51 | +1.8% |
| Other amounts payable | 47/48 | €13,959 | €13,879 | -€80 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,916 | €8,860 | -€9,056 | -50.5% |
| Other operating charges | 640/8 | €1,511 | €11,027 | +€9,517 | +630.0% |
| Gross operating margin | 9900 | €27,915 | €25,520 | -€2,395 | -8.6% |
| Operating profit (loss) | 9901 | €8,488 | €5,632 | -€2,856 | -33.6% |
| Financial charges | 65/66B | €2,676 | €1,488 | -€1,189 | -44.4% |
| Recurring financial charges | 65 | €2,676 | €1,488 | -€1,189 | -44.4% |
| Profit (loss) for the period before taxes | 9903 | €5,812 | €4,144 | -€1,667 | -28.7% |
| Income taxes | 67/77 | €1,333 | €1,518 | +€185 | +13.9% |
| Profit (loss) for the period | 9904 | €4,479 | €2,627 | -€1,852 | -41.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,479 | €2,627 | -€1,852 | -41.4% |
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 6 October 2026 via checked.be.