BERGBOS: 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.
BERGBOS
Largest movements
- Cash +€55,826
up €55,826 (+174%), from €32,115 to €87,941
mainly Depreciation (+€51,228) and Net result for the year (+€4,320)
- Tangible fixed assets -€51,228
down €51,228 (-5.1%), from €1.0m to €960,219
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€35,230
up €35,230 (+154%), from €22,852 to €58,082
- Other operating charges -€4,614
down €4,614 (-65.0%), from €7,095 to €2,480
- Depreciation +€2,763
up €2,763 (+5.7%), from €48,465 to €51,228
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 | €1,048,494 | €1,052,942 | +€4,448 | +0.4% |
| Fixed assets | 21/28 | €1,011,447 | €960,219 | -€51,228 | -5.1% |
| Tangible fixed assets | 22/27 | €1,011,447 | €960,219 | -€51,228 | -5.1% |
| Land and buildings | 22 | €1,011,447 | €960,219 | -€51,228 | -5.1% |
| Current assets | 29/58 | €37,047 | €92,723 | +€55,676 | +150% |
| Amounts receivable within one year | 40/41 | €4,548 | €4,437 | -€110 | -2.4% |
| Other amounts receivable | 41 | €4,548 | €4,437 | -€110 | -2.4% |
| Cash at bank and in hand | 54/58 | €32,115 | €87,941 | +€55,826 | +174% |
| Deferred charges and accrued income | 490/1 | €385 | €344 | -€40 | -10.5% |
| Total equity and liabilities | 10/49 | €1,048,494 | €1,052,942 | +€4,448 | +0.4% |
| Equity | 10/15 | €495,728 | €500,048 | +€4,320 | +0.9% |
| Contributions | 10/11 | €835,000 | €835,000 | = | 0.0% |
| Capital | 10 | €835,000 | €835,000 | = | 0.0% |
| Issued capital | 100 | €835,000 | €835,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€339,272 | -€334,952 | +€4,320 | +1.3% |
| Amounts payable | 17/49 | €552,766 | €552,894 | +€128 | 0.0% |
| Amounts payable within one year | 42/48 | €552,766 | €552,894 | +€128 | 0.0% |
| Trade debts | 44 | €529 | €537 | +€8 | +1.5% |
| Suppliers | 440/4 | €529 | €537 | +€8 | +1.5% |
| Other amounts payable | 47/48 | €552,237 | €552,357 | +€120 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,465 | €51,228 | +€2,763 | +5.7% |
| Other operating charges | 640/8 | €7,095 | €2,480 | -€4,614 | -65.0% |
| Gross operating margin | 9900 | €22,852 | €58,082 | +€35,230 | +154% |
| Operating profit (loss) | 9901 | -€32,708 | €4,374 | +€37,082 | |
| Financial charges | 65/66B | €133 | €54 | -€79 | -59.2% |
| Recurring financial charges | 65 | €133 | €54 | -€79 | -59.2% |
| Profit (loss) for the period before taxes | 9903 | -€32,841 | €4,320 | +€37,160 | |
| Profit (loss) for the period | 9904 | -€32,841 | €4,320 | +€37,160 | |
| Profit (loss) for the period to be appropriated | 9905 | -€32,841 | €4,320 | +€37,160 |
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 21 October 2026 via checked.be.