BERGEN: 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.
BERGEN
Largest movements
- Tangible fixed assets -€12,549
down €12,549 (-82.2%), from €15,274 to €2,725
- Cash -€12,342
down €12,342 (-59.2%), from €20,860 to €8,518
mainly Net result for the year (-€17,239) and Receivables within one year (-€8,516)
- Receivables within one year +€8,516
up €8,516 (+242.0%), from €3,519 to €12,034
of which Trade receivables: +€8,914
- Stocks and contracts -€2,756
down €2,756 (-100.0%), from €2,756 to €0
- Profit (loss) carried forward -€17,203
down €17,203 (-194.5%), from -€8,844 to -€26,047
- Tax, wage and social debts -€4,616
down €4,616 (-83.2%), from €5,549 to €932
of which Taxes: -€2,454
- Other debts +€2,770
up €2,770 (+29.0%), from €9,538 to €12,308
- Current portion of long-term debt -€2,332
down €2,332 (-100.0%), from €2,332 to €0
- Trade debts +€1,751
up €1,751 (+10.2%), from €17,170 to €18,921
- Gross operating margin -€8,863
down €8,863, from €5,834 to -€3,029
- Depreciation -€270
down €270 (-1.9%), from €13,882 to €13,612
- Financial charges -€221
down €221 (-59.8%), from €369 to €148
- Financial income -€179
down €179 (-100.0%), from €179 to €0
- Taxes -€158
down €158, from €158 to -€0
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 | €42,409 | €23,277 | -€19,131 | -45.1% |
| Fixed assets | 21/28 | €15,274 | €2,725 | -€12,549 | -82.2% |
| Tangible fixed assets | 22/27 | €15,274 | €2,725 | -€12,549 | -82.2% |
| Furniture and vehicles | 24 | €15,274 | €2,725 | -€12,549 | -82.2% |
| Current assets | 29/58 | €27,135 | €20,552 | -€6,583 | -24.3% |
| Stocks and contracts in progress | 3 | €2,756 | €0 | -€2,756 | -100.0% |
| Contracts in progress | 37 | €2,756 | €0 | -€2,756 | -100.0% |
| Amounts receivable within one year | 40/41 | €3,519 | €12,034 | +€8,516 | +242.0% |
| Trade receivables | 40 | €1,849 | €10,763 | +€8,914 | +482.1% |
| Other amounts receivable | 41 | €1,670 | €1,272 | -€398 | -23.8% |
| Cash at bank and in hand | 54/58 | €20,860 | €8,518 | -€12,342 | -59.2% |
| Total equity and liabilities | 10/49 | €42,409 | €23,277 | -€19,131 | -45.1% |
| Equity | 10/15 | €7,819 | -€9,384 | -€17,203 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €10,464 | €10,464 | = | 0.0% |
| Distributable reserves | 133 | €10,464 | €10,464 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,844 | -€26,047 | -€17,203 | -194.5% |
| Amounts payable | 17/49 | €34,589 | €32,661 | -€1,928 | -5.6% |
| Amounts payable within one year | 42/48 | €34,589 | €32,661 | -€1,928 | -5.6% |
| Current portion of amounts payable after more than one year | 42 | €2,332 | €0 | -€2,332 | -100.0% |
| Trade debts | 44 | €17,170 | €18,921 | +€1,751 | +10.2% |
| Suppliers | 440/4 | €17,170 | €18,921 | +€1,751 | +10.2% |
| Advances received on contracts in progress | 46 | - | €500 | +€500 | |
| Taxes, remuneration and social security | 45 | €5,549 | €932 | -€4,616 | -83.2% |
| Taxes | 450/3 | €3,386 | €932 | -€2,454 | -72.5% |
| Remuneration and social security | 454/9 | €2,163 | €0 | -€2,163 | -100.0% |
| Other amounts payable | 47/48 | €9,538 | €12,308 | +€2,770 | +29.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,882 | €13,612 | -€270 | -1.9% |
| Other operating charges | 640/8 | €448 | €451 | +€3 | +0.6% |
| Gross operating margin | 9900 | €5,834 | -€3,029 | -€8,863 | |
| Operating profit (loss) | 9901 | -€8,496 | -€17,091 | -€8,595 | -101.2% |
| Financial income | 75/76B | €179 | €0 | -€179 | -100.0% |
| Recurring financial income | 75 | €179 | €0 | -€179 | -100.0% |
| Financial charges | 65/66B | €369 | €148 | -€221 | -59.8% |
| Recurring financial charges | 65 | €369 | €148 | -€221 | -59.8% |
| Profit (loss) for the period before taxes | 9903 | -€8,686 | -€17,240 | -€8,553 | -98.5% |
| Income taxes | 67/77 | €158 | -€0 | -€158 | |
| Profit (loss) for the period | 9904 | -€8,844 | -€17,239 | -€8,395 | -94.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,844 | -€17,239 | -€8,395 | -94.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.