BERGé: 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.
BERGé
Largest movements
- Tangible fixed assets +€285,421
up €285,421 (+2414.3%), from €11,822 to €297,244
of which Land and buildings: +€289,781
- Receivables within one year -€131,720
down €131,720 (-70.3%), from €187,238 to €55,518
of which Trade receivables: -€130,204
- Cash +€118,174
up €118,174 (+47.1%), from €250,905 to €369,079
mainly Net result for the year (+€279,590) and Other debts (+€279,590)
- Receivables after one year -€57,955
down €57,955 (-58.0%), from €100,000 to €42,045
- Other debts +€279,590
new in 2025: €279,590
- Reserves -€68,551
down €68,551 (-12.6%), from €542,262 to €473,711
- Tax, wage and social debts +€14,281
up €14,281 (+15.2%), from €93,943 to €108,224
- Current portion of long-term debt -€10,962
no longer reported in 2025 (was €10,962)
- Depreciation +€37,132
up €37,132 (+823.9%), from €4,507 to €41,639
- Taxes -€32,391
down €32,391 (-27.0%), from €119,854 to €87,464
- Gross operating margin +€25,720
up €25,720 (+6.7%), from €382,354 to €408,074
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 | €655,966 | €872,016 | +€216,050 | +32.9% |
| Fixed assets | 21/28 | €11,822 | €297,244 | +€285,421 | +2414.3% |
| Tangible fixed assets | 22/27 | €11,822 | €297,244 | +€285,421 | +2414.3% |
| Land and buildings | 22 | €2,473 | €292,254 | +€289,781 | +11716.8% |
| Plant, machinery and equipment | 23 | €2,711 | €891 | -€1,820 | -67.1% |
| Furniture and vehicles | 24 | €1,050 | €226 | -€824 | -78.5% |
| Other tangible fixed assets | 26 | €5,589 | €3,873 | -€1,716 | -30.7% |
| Current assets | 29/58 | €644,143 | €574,772 | -€69,371 | -10.8% |
| Amounts receivable after more than one year | 29 | €100,000 | €42,045 | -€57,955 | -58.0% |
| Trade receivables | 290 | €100,000 | €42,045 | -€57,955 | -58.0% |
| Amounts receivable within one year | 40/41 | €187,238 | €55,518 | -€131,720 | -70.3% |
| Trade receivables | 40 | €184,437 | €54,233 | -€130,204 | -70.6% |
| Other amounts receivable | 41 | €2,801 | €1,285 | -€1,516 | -54.1% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €250,905 | €369,079 | +€118,174 | +47.1% |
| Deferred charges and accrued income | 490/1 | €6,000 | €8,131 | +€2,131 | +35.5% |
| Total equity and liabilities | 10/49 | €655,966 | €872,016 | +€216,050 | +32.9% |
| Equity | 10/15 | €548,462 | €479,911 | -€68,551 | -12.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €542,262 | €473,711 | -€68,551 | -12.6% |
| Distributable reserves | 133 | €542,262 | €473,711 | -€68,551 | -12.6% |
| Amounts payable | 17/49 | €107,503 | €392,105 | +€284,602 | +264.7% |
| Amounts payable within one year | 42/48 | €107,503 | €391,167 | +€283,664 | +263.9% |
| Current portion of amounts payable after more than one year | 42 | €10,962 | - | -€10,962 | |
| Trade debts | 44 | €2,598 | €3,353 | +€755 | +29.1% |
| Suppliers | 440/4 | €2,598 | €3,353 | +€755 | +29.1% |
| Taxes, remuneration and social security | 45 | €93,943 | €108,224 | +€14,281 | +15.2% |
| Taxes | 450/3 | €93,943 | €108,224 | +€14,281 | +15.2% |
| Other amounts payable | 47/48 | - | €279,590 | +€279,590 | |
| Accrued charges and deferred income | 492/3 | - | €938 | +€938 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,507 | €41,639 | +€37,132 | +823.9% |
| Other operating charges | 640/8 | €451 | €1,378 | +€927 | +205.4% |
| Gross operating margin | 9900 | €382,354 | €408,074 | +€25,720 | +6.7% |
| Operating profit (loss) | 9901 | €377,396 | €365,057 | -€12,339 | -3.3% |
| Financial income | 75/76B | €3,000 | €2,131 | -€869 | -29.0% |
| Recurring financial income | 75 | €3,000 | €2,131 | -€869 | -29.0% |
| Financial charges | 65/66B | €474 | €134 | -€340 | -71.7% |
| Recurring financial charges | 65 | €474 | €134 | -€340 | -71.7% |
| Profit (loss) for the period before taxes | 9903 | €379,922 | €367,054 | -€12,868 | -3.4% |
| Income taxes | 67/77 | €119,854 | €87,464 | -€32,391 | -27.0% |
| Profit (loss) for the period | 9904 | €260,068 | €279,590 | +€19,523 | +7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €260,068 | €279,590 | +€19,523 | +7.5% |
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.