BERGAUD & PARTNERS: 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.
BERGAUD & PARTNERS
Largest movements
- Cash +€137,187
up €137,187 (+249%), from €55,182 to €192,368
mainly Net result for the year (+€187,428) and Tax, wage and social debts (+€12,528)
- Receivables after one year +€67,000
new in 2025: €67,000
- Deferred charges and accrued income +€13,926
up €13,926 (+405%), from €3,442 to €17,368
- Tangible fixed assets -€9,897
down €9,897 (-13.4%), from €74,051 to €64,153
of which Furniture and vehicles: -€5,834
- Receivables within one year -€6,519
down €6,519 (-92.9%), from €7,016 to €498
of which Trade receivables: -€6,625
- Reserves +€186,595
up €186,595 (+196%), from €95,222 to €281,817
- Tax, wage and social debts +€12,528
up €12,528 (+171%), from €7,305 to €19,833
of which Taxes: +€15,828
- Trade debts +€8,778
up €8,778 (+211%), from €4,163 to €12,941
- Debts after one year -€5,777
down €5,777 (-29.3%), from €19,698 to €13,921
of which Financial debts: -€5,777
- Gross operating margin +€242,195
up €242,195 (+550%), from €44,002 to €286,198
- Taxes +€77,928
up €77,928 (+715%), from €10,905 to €88,833
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 | €139,690 | €343,687 | +€203,997 | +146% |
| Fixed assets | 21/28 | €74,051 | €64,153 | -€9,897 | -13.4% |
| Tangible fixed assets | 22/27 | €74,051 | €64,153 | -€9,897 | -13.4% |
| Land and buildings | 22 | €46,159 | €42,095 | -€4,063 | -8.8% |
| Furniture and vehicles | 24 | €27,892 | €22,058 | -€5,834 | -20.9% |
| Current assets | 29/58 | €65,640 | €279,534 | +€213,894 | +326% |
| Amounts receivable after more than one year | 29 | - | €67,000 | +€67,000 | |
| Other amounts receivable | 291 | - | €67,000 | +€67,000 | |
| Amounts receivable within one year | 40/41 | €7,016 | €498 | -€6,519 | -92.9% |
| Trade receivables | 40 | €6,625 | €0 | -€6,625 | -100% |
| Other amounts receivable | 41 | €392 | €498 | +€106 | +27.1% |
| Current investments | 50/53 | - | €2,300 | +€2,300 | |
| Cash at bank and in hand | 54/58 | €55,182 | €192,368 | +€137,187 | +249% |
| Deferred charges and accrued income | 490/1 | €3,442 | €17,368 | +€13,926 | +405% |
| Total equity and liabilities | 10/49 | €139,690 | €343,687 | +€203,997 | +146% |
| Equity | 10/15 | €101,422 | €288,017 | +€186,595 | +184% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €95,222 | €281,817 | +€186,595 | +196% |
| Distributable reserves | 133 | €95,222 | €281,817 | +€186,595 | +196% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €38,268 | €55,670 | +€17,401 | +45.5% |
| Amounts payable after more than one year | 17 | €19,698 | €13,921 | -€5,777 | -29.3% |
| Financial debts | 170/4 | €19,698 | €13,921 | -€5,777 | -29.3% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €18,215 | €41,382 | +€23,168 | +127% |
| Current portion of amounts payable after more than one year | 42 | €5,538 | €5,777 | +€238 | +4.3% |
| Trade debts | 44 | €4,163 | €12,941 | +€8,778 | +211% |
| Suppliers | 440/4 | €4,163 | €12,941 | +€8,778 | +211% |
| Taxes, remuneration and social security | 45 | €7,305 | €19,833 | +€12,528 | +171% |
| Taxes | 450/3 | €4,005 | €19,833 | +€15,828 | +395% |
| Remuneration and social security | 454/9 | €3,300 | €0 | -€3,300 | -100% |
| Other amounts payable | 47/48 | €1,208 | €2,832 | +€1,624 | +134% |
| Accrued charges and deferred income | 492/3 | €356 | €366 | +€10 | +2.9% |
| Non-recurring operating income | 76A | €275 | €0 | -€275 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,402 | €10,723 | +€1,321 | +14.1% |
| Other operating charges | 640/8 | €846 | €623 | -€222 | -26.3% |
| Gross operating margin | 9900 | €44,002 | €286,198 | +€242,195 | +550% |
| Operating profit (loss) | 9901 | €33,755 | €274,851 | +€241,096 | +714% |
| Financial income | 75/76B | - | €2,579 | +€2,579 | |
| Recurring financial income | 75 | - | €2,579 | +€2,579 | |
| Financial charges | 65/66B | €1,160 | €1,170 | +€10 | +0.8% |
| Recurring financial charges | 65 | €1,160 | €1,170 | +€10 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | €32,595 | €276,261 | +€243,666 | +748% |
| Income taxes | 67/77 | €10,905 | €88,833 | +€77,928 | +715% |
| Profit (loss) for the period | 9904 | €21,690 | €187,428 | +€165,738 | +764% |
| Profit (loss) for the period to be appropriated | 9905 | €21,690 | €187,428 | +€165,738 | +764% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.