BERGELINES: 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.
BERGELINES
Largest movements
- Receivables within one year -€371,844
down €371,844 (-52.6%), from €706,369 to €334,525
of which Other amounts receivable: -€371,844
- Cash +€227,913
up €227,913 (+90.8%), from €250,943 to €478,856
mainly Receivables within one year (+€371,844) and Stocks and contracts (+€54,201)
- Stocks and contracts -€54,201
down €54,201 (-12.8%), from €422,989 to €368,788
- Deferred charges and accrued income +€26,723
up €26,723 (+588%), from €4,548 to €31,271
- Financial fixed assets +€19,590
up €19,590 (+261%), from €7,500 to €27,090
- Other debts -€93,236
down €93,236 (-11.6%), from €804,907 to €711,671
- Trade debts -€69,588
down €69,588 (-99.6%), from €69,897 to €308
- Tax, wage and social debts -€17,134
down €17,134 (-68.0%), from €25,183 to €8,049
- Gross operating margin -€266,432
down €266,432 (-90.3%), from €295,194 to €28,762
- Taxes -€81,916
down €81,916 (-92.6%), from €88,464 to €6,548
- Financial income +€23,910
up €23,910 (+1,320,982%), from €2 to €23,912
- Financial charges +€6,757
up €6,757 (+507%), from €1,333 to €8,091
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 | €1,556,672 | €1,389,921 | -€166,751 | -10.7% |
| Fixed assets | 21/28 | €171,823 | €176,482 | +€4,658 | +2.7% |
| Tangible fixed assets | 22/27 | €164,323 | €149,392 | -€14,932 | -9.1% |
| Land and buildings | 22 | €159,296 | €147,033 | -€12,262 | -7.7% |
| Plant, machinery and equipment | 23 | €1,312 | €997 | -€315 | -24.0% |
| Furniture and vehicles | 24 | €3,716 | €1,362 | -€2,355 | -63.4% |
| Financial fixed assets | 28 | €7,500 | €27,090 | +€19,590 | +261% |
| Current assets | 29/58 | €1,384,849 | €1,213,439 | -€171,409 | -12.4% |
| Stocks and contracts in progress | 3 | €422,989 | €368,788 | -€54,201 | -12.8% |
| Stocks | 30/36 | €422,989 | €368,788 | -€54,201 | -12.8% |
| Amounts receivable within one year | 40/41 | €706,369 | €334,525 | -€371,844 | -52.6% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €706,369 | €334,525 | -€371,844 | -52.6% |
| Cash at bank and in hand | 54/58 | €250,943 | €478,856 | +€227,913 | +90.8% |
| Deferred charges and accrued income | 490/1 | €4,548 | €31,271 | +€26,723 | +588% |
| Total equity and liabilities | 10/49 | €1,556,672 | €1,389,921 | -€166,751 | -10.7% |
| Equity | 10/15 | €477,367 | €490,610 | +€13,243 | +2.8% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €277,367 | €290,610 | +€13,243 | +4.8% |
| Distributable reserves | 133 | €277,367 | €290,610 | +€13,243 | +4.8% |
| Amounts payable | 17/49 | €1,079,305 | €899,311 | -€179,994 | -16.7% |
| Amounts payable within one year | 42/48 | €1,074,988 | €895,029 | -€179,959 | -16.7% |
| Financial debts | 43 | €175,000 | €175,000 | = | 0.0% |
| Credit institutions | 430/8 | €175,000 | €175,000 | = | 0.0% |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €69,897 | €308 | -€69,588 | -99.6% |
| Suppliers | 440/4 | €69,897 | €308 | -€69,588 | -99.6% |
| Taxes, remuneration and social security | 45 | €25,183 | €8,049 | -€17,134 | -68.0% |
| Taxes | 450/3 | €25,183 | €8,049 | -€17,134 | -68.0% |
| Other amounts payable | 47/48 | €804,907 | €711,671 | -€93,236 | -11.6% |
| Accrued charges and deferred income | 492/3 | €4,318 | €4,282 | -€36 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,860 | €14,932 | +€72 | +0.5% |
| Other operating charges | 640/8 | €7,863 | €9,860 | +€1,997 | +25.4% |
| Gross operating margin | 9900 | €295,194 | €28,762 | -€266,432 | -90.3% |
| Operating profit (loss) | 9901 | €272,471 | €3,970 | -€268,501 | -98.5% |
| Financial income | 75/76B | €2 | €23,912 | +€23,910 | +1,320,982% |
| Recurring financial income | 75 | €2 | €23,912 | +€23,910 | +1,320,982% |
| Financial charges | 65/66B | €1,333 | €8,091 | +€6,757 | +507% |
| Recurring financial charges | 65 | €1,333 | €8,091 | +€6,757 | +507% |
| Profit (loss) for the period before taxes | 9903 | €271,140 | €19,791 | -€251,348 | -92.7% |
| Income taxes | 67/77 | €88,464 | €6,548 | -€81,916 | -92.6% |
| Profit (loss) for the period | 9904 | €182,675 | €13,243 | -€169,432 | -92.8% |
| Profit (loss) for the period to be appropriated | 9905 | €182,675 | €13,243 | -€169,432 | -92.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.