BERGAMOTE: 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.
BERGAMOTE
Largest movements
- Tangible fixed assets -€77,284
down €77,284 (-51.3%), from €150,630 to €73,346
of which Plant, machinery and equipment: -€70,129
- Receivables within one year -€46,757
down €46,757 (-67.4%), from €69,369 to €22,612
of which Other amounts receivable: -€64,491
- Cash -€46,353
down €46,353 (-21.0%), from €220,425 to €174,072
- Intangible fixed assets -€39,000
down €39,000 (-50.0%), from €78,000 to €39,000
- Deferred charges and accrued income +€19,879
up €19,879 (+380.0%), from €5,232 to €25,110
- Profit (loss) carried forward -€178,659
down €178,659, from €50,338 to -€128,321
- Trade debts -€15,602
down €15,602 (-6.3%), from €249,578 to €233,976
- Gross operating margin -€823,595
down €823,595, from €737,911 to -€85,683
- Staff costs -€519,759
down €519,759 (-98.0%), from €530,245 to €10,486
- Financial charges -€68,312
down €68,312 (-99.7%), from €68,542 to €230
- Other operating charges -€11,070
down €11,070 (-96.3%), from €11,500 to €431
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €539,606 | €350,090 | -€189,516 | -35.1% |
| Fixed assets | 21/28 | €244,580 | €128,296 | -€116,284 | -47.5% |
| Intangible fixed assets | 21 | €78,000 | €39,000 | -€39,000 | -50.0% |
| Tangible fixed assets | 22/27 | €150,630 | €73,346 | -€77,284 | -51.3% |
| Plant, machinery and equipment | 23 | €139,336 | €69,207 | -€70,129 | -50.3% |
| Furniture and vehicles | 24 | €10,106 | €3,545 | -€6,561 | -64.9% |
| Other tangible fixed assets | 26 | €1,187 | €594 | -€594 | -50.0% |
| Financial fixed assets | 28 | €15,950 | €15,950 | = | 0.0% |
| Current assets | 29/58 | €295,026 | €221,794 | -€73,232 | -24.8% |
| Amounts receivable within one year | 40/41 | €69,369 | €22,612 | -€46,757 | -67.4% |
| Trade receivables | 40 | - | €17,734 | +€17,734 | |
| Other amounts receivable | 41 | €69,369 | €4,878 | -€64,491 | -93.0% |
| Cash at bank and in hand | 54/58 | €220,425 | €174,072 | -€46,353 | -21.0% |
| Deferred charges and accrued income | 490/1 | €5,232 | €25,110 | +€19,879 | +380.0% |
| Total equity and liabilities | 10/49 | €539,606 | €350,090 | -€189,516 | -35.1% |
| Equity | 10/15 | €57,138 | -€121,521 | -€178,659 | |
| Contributions | 10/11 | €6,800 | €6,800 | = | 0.0% |
| Capital | 10 | €6,800 | €6,800 | = | 0.0% |
| Issued capital | 100 | €6,800 | €18,600 | +€11,800 | +173.5% |
| Uncalled capital | 101 | - | €11,800 | +€11,800 | |
| Profit (loss) carried forward | 14 | €50,338 | -€128,321 | -€178,659 | |
| Amounts payable | 17/49 | €482,468 | €471,611 | -€10,857 | -2.3% |
| Amounts payable within one year | 42/48 | €482,468 | €471,611 | -€10,857 | -2.3% |
| Trade debts | 44 | €249,578 | €233,976 | -€15,602 | -6.3% |
| Suppliers | 440/4 | €249,578 | €233,976 | -€15,602 | -6.3% |
| Other amounts payable | 47/48 | €232,890 | €237,634 | +€4,744 | +2.0% |
| Remuneration, social security and pensions | 62 | €530,245 | €10,486 | -€519,759 | -98.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,464 | €57,990 | -€1,474 | -2.5% |
| Other operating charges | 640/8 | €11,500 | €431 | -€11,070 | -96.3% |
| Gross operating margin | 9900 | €737,911 | -€85,683 | -€823,595 | |
| Operating profit (loss) | 9901 | €136,702 | -€154,590 | -€291,292 | |
| Financial income | 75/76B | €105 | - | -€105 | |
| Recurring financial income | 75 | €105 | - | -€105 | |
| Financial charges | 65/66B | €68,542 | €230 | -€68,312 | -99.7% |
| Recurring financial charges | 65 | €68,542 | €230 | -€68,312 | -99.7% |
| Profit (loss) for the period before taxes | 9903 | €68,265 | -€154,820 | -€223,085 | |
| Income taxes | 67/77 | €6,038 | - | -€6,038 | |
| Profit (loss) for the period | 9904 | €62,227 | -€154,820 | -€217,047 | |
| Profit (loss) for the period to be appropriated | 9905 | €62,227 | -€154,820 | -€217,047 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.