BERGEN ELECTRICITE: 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.
BERGEN ELECTRICITE
Largest movements
- Cash -€17,957
down €17,957 (-33.1%), from €54,306 to €36,349
mainly Contributions, distributions and other (-€39,000) and Investment in fixed assets (net) (-€10,619)
- Receivables within one year +€9,269
up €9,269 (+44.1%), from €21,004 to €30,273
of which Other amounts receivable: +€15,984
- Tangible fixed assets +€4,443
up €4,443 (+71.6%), from €6,204 to €10,647
of which Plant, machinery and equipment: +€7,607
- Profit (loss) carried forward -€20,659
down €20,659 (-99.7%), from €20,731 to €72
- Other debts +€15,000
up €15,000 (+62.5%), from €24,000 to €39,000
- Gross operating margin -€14,658
down €14,658 (-30.0%), from €48,886 to €34,228
- Taxes -€6,408
down €6,408 (-45.4%), from €14,104 to €7,696
- Depreciation +€2,759
up €2,759 (+80.7%), from €3,417 to €6,176
- Other operating charges +€606
up €606 (+37.4%), from €1,621 to €2,227
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 | €83,464 | €78,826 | -€4,638 | -5.6% |
| Fixed assets | 21/28 | €6,204 | €10,647 | +€4,443 | +71.6% |
| Tangible fixed assets | 22/27 | €6,204 | €10,647 | +€4,443 | +71.6% |
| Plant, machinery and equipment | 23 | €768 | €8,374 | +€7,607 | +991% |
| Furniture and vehicles | 24 | €5,436 | €2,272 | -€3,163 | -58.2% |
| Current assets | 29/58 | €77,260 | €68,179 | -€9,081 | -11.8% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €21,004 | €30,273 | +€9,269 | +44.1% |
| Trade receivables | 40 | €15,237 | €8,522 | -€6,715 | -44.1% |
| Other amounts receivable | 41 | €5,766 | €21,751 | +€15,984 | +277% |
| Cash at bank and in hand | 54/58 | €54,306 | €36,349 | -€17,957 | -33.1% |
| Deferred charges and accrued income | 490/1 | €1,950 | €1,557 | -€393 | -20.2% |
| Total equity and liabilities | 10/49 | €83,464 | €78,826 | -€4,638 | -5.6% |
| Equity | 10/15 | €51,638 | €30,979 | -€20,659 | -40.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,307 | €12,307 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €12,307 | €12,307 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,731 | €72 | -€20,659 | -99.7% |
| Amounts payable | 17/49 | €31,826 | €47,847 | +€16,021 | +50.3% |
| Amounts payable within one year | 42/48 | €31,826 | €47,847 | +€16,021 | +50.3% |
| Financial debts | 43 | - | €557 | +€557 | |
| Credit institutions | 430/8 | - | €557 | +€557 | |
| Trade debts | 44 | €3,655 | €4,199 | +€544 | +14.9% |
| Suppliers | 440/4 | €3,655 | €4,199 | +€544 | +14.9% |
| Taxes, remuneration and social security | 45 | €4,171 | €4,091 | -€80 | -1.9% |
| Taxes | 450/3 | €4,171 | €4,091 | -€80 | -1.9% |
| Other amounts payable | 47/48 | €24,000 | €39,000 | +€15,000 | +62.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,417 | €6,176 | +€2,759 | +80.7% |
| Other operating charges | 640/8 | €1,621 | €2,227 | +€606 | +37.4% |
| Gross operating margin | 9900 | €48,886 | €34,228 | -€14,658 | -30.0% |
| Operating profit (loss) | 9901 | €43,848 | €25,826 | -€18,022 | -41.1% |
| Financial income | 75/76B | €79 | €420 | +€341 | +433% |
| Recurring financial income | 75 | €79 | €420 | +€341 | +433% |
| Financial charges | 65/66B | €114 | €208 | +€93 | +81.8% |
| Recurring financial charges | 65 | €114 | €208 | +€93 | +81.8% |
| Profit (loss) for the period before taxes | 9903 | €43,812 | €26,038 | -€17,775 | -40.6% |
| Income taxes | 67/77 | €14,104 | €7,696 | -€6,408 | -45.4% |
| Profit (loss) for the period | 9904 | €29,708 | €18,342 | -€11,367 | -38.3% |
| Profit (loss) for the period to be appropriated | 9905 | €29,708 | €18,342 | -€11,367 | -38.3% |
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 30 October 2026 via checked.be.