BERGÉ FILIP: 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.
BERGÉ FILIP
Largest movements
- Cash +€21,017
up €21,017 (+7.6%), from €277,556 to €298,572
mainly Investment in fixed assets (net) (+€12,531) and Net result for the year (+€10,827)
- Tangible fixed assets -€12,531
no longer reported in 2025 (was €12,531)
- Receivables within one year +€5,193
up €5,193 (+201%), from €2,579 to €7,772
of which Other amounts receivable: +€3,048
- Reserves +€10,827
up €10,827 (+4.1%), from €265,917 to €276,744
- Gross operating margin +€13,611
up €13,611 (+279%), from €4,885 to €18,496
- Taxes +€4,920
up €4,920 (+616%), from €798 to €5,719
- Depreciation -€617
no longer reported in 2025 (was €617)
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 | €294,016 | €306,344 | +€12,328 | +4.2% |
| Fixed assets | 21/28 | €12,531 | - | -€12,531 | |
| Tangible fixed assets | 22/27 | €12,531 | - | -€12,531 | |
| Land and buildings | 22 | €12,531 | - | -€12,531 | |
| Current assets | 29/58 | €281,485 | €306,344 | +€24,860 | +8.8% |
| Amounts receivable within one year | 40/41 | €2,579 | €7,772 | +€5,193 | +201% |
| Trade receivables | 40 | €2,145 | €4,291 | +€2,146 | +100% |
| Other amounts receivable | 41 | €434 | €3,481 | +€3,048 | +703% |
| Cash at bank and in hand | 54/58 | €277,556 | €298,572 | +€21,017 | +7.6% |
| Deferred charges and accrued income | 490/1 | €1,350 | - | -€1,350 | |
| Total equity and liabilities | 10/49 | €294,016 | €306,344 | +€12,328 | +4.2% |
| Equity | 10/15 | €284,517 | €295,344 | +€10,827 | +3.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €265,917 | €276,744 | +€10,827 | +4.1% |
| Distributable reserves | 133 | €265,917 | €276,744 | +€10,827 | +4.1% |
| Amounts payable | 17/49 | €9,499 | €11,001 | +€1,502 | +15.8% |
| Amounts payable within one year | 42/48 | €7,499 | €9,501 | +€2,002 | +26.7% |
| Trade debts | 44 | €579 | €765 | +€186 | +32.2% |
| Suppliers | 440/4 | €579 | €765 | +€186 | +32.2% |
| Taxes, remuneration and social security | 45 | €987 | €874 | -€113 | -11.5% |
| Taxes | 450/3 | €987 | €874 | -€113 | -11.5% |
| Other amounts payable | 47/48 | €5,933 | €7,862 | +€1,929 | +32.5% |
| Accrued charges and deferred income | 492/3 | €2,000 | €1,500 | -€500 | -25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €617 | - | -€617 | |
| Other operating charges | 640/8 | €1,661 | €1,692 | +€31 | +1.9% |
| Gross operating margin | 9900 | €4,885 | €18,496 | +€13,611 | +279% |
| Operating profit (loss) | 9901 | €2,608 | €16,805 | +€14,197 | +544% |
| Financial charges | 65/66B | €234 | €259 | +€25 | +10.7% |
| Recurring financial charges | 65 | €234 | €259 | +€25 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | €2,373 | €16,545 | +€14,172 | +597% |
| Income taxes | 67/77 | €798 | €5,719 | +€4,920 | +616% |
| Profit (loss) for the period | 9904 | €1,575 | €10,827 | +€9,251 | +587% |
| Profit (loss) for the period to be appropriated | 9905 | €1,575 | €10,827 | +€9,251 | +587% |
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 19 October 2026 via checked.be.