BERGEN SYSTEMS: 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 SYSTEMS
Largest movements
- Cash +€79,695
up €79,695 (+33.9%), from €234,939 to €314,634
mainly Net result for the year (+€44,009) and Receivables within one year (+€29,951)
- Receivables within one year -€29,951
down €29,951 (-98.4%), from €30,432 to €481
of which Trade receivables: -€18,473
- Tangible fixed assets -€24,179
down €24,179 (-31.3%), from €77,275 to €53,096
of which Furniture and vehicles: -€24,004
- Reserves +€26,280
up €26,280 (+8.3%), from €315,804 to €342,084
of which Distributable reserves: +€26,280
- Gross operating margin -€17,614
down €17,614 (-17.4%), from €101,432 to €83,818
- Depreciation +€6,579
up €6,579 (+37.4%), from €17,600 to €24,179
- Taxes -€5,517
down €5,517 (-23.8%), from €23,197 to €17,679
- Financial income -€2,015
down €2,015 (-41.9%), from €4,809 to €2,794
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 | €394,949 | €422,349 | +€27,400 | +6.9% |
| Fixed assets | 21/28 | €127,275 | €103,096 | -€24,179 | -19.0% |
| Tangible fixed assets | 22/27 | €77,275 | €53,096 | -€24,179 | -31.3% |
| Plant, machinery and equipment | 23 | €174 | €0 | -€174 | -100% |
| Furniture and vehicles | 24 | €77,100 | €53,096 | -€24,004 | -31.1% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €267,675 | €319,253 | +€51,578 | +19.3% |
| Amounts receivable within one year | 40/41 | €30,432 | €481 | -€29,951 | -98.4% |
| Trade receivables | 40 | €18,473 | €0 | -€18,473 | -100% |
| Other amounts receivable | 41 | €11,960 | €481 | -€11,478 | -96.0% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €234,939 | €314,634 | +€79,695 | +33.9% |
| Deferred charges and accrued income | 490/1 | €2,303 | €4,138 | +€1,834 | +79.6% |
| Total equity and liabilities | 10/49 | €394,949 | €422,349 | +€27,400 | +6.9% |
| Equity | 10/15 | €377,623 | €403,903 | +€26,280 | +7.0% |
| Contributions | 10/11 | €61,820 | €61,820 | = | 0.0% |
| Reserves | 13 | €315,804 | €342,084 | +€26,280 | +8.3% |
| Tax-exempt reserves | 132 | €40 | €40 | = | 0.0% |
| Distributable reserves | 133 | €315,763 | €342,043 | +€26,280 | +8.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €17,326 | €18,446 | +€1,120 | +6.5% |
| Amounts payable within one year | 42/48 | €17,200 | €17,838 | +€638 | +3.7% |
| Trade debts | 44 | €2,100 | €2,247 | +€147 | +7.0% |
| Suppliers | 440/4 | €2,100 | €2,247 | +€147 | +7.0% |
| Taxes, remuneration and social security | 45 | €15,100 | €11,683 | -€3,417 | -22.6% |
| Taxes | 450/3 | €9,819 | €11,683 | +€1,864 | +19.0% |
| Remuneration and social security | 454/9 | €5,281 | €0 | -€5,281 | -100% |
| Other amounts payable | 47/48 | - | €3,908 | +€3,908 | |
| Accrued charges and deferred income | 492/3 | €126 | €608 | +€482 | +383% |
| Non-recurring operating income | 76A | €14,700 | €0 | -€14,700 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,600 | €24,179 | +€6,579 | +37.4% |
| Other operating charges | 640/8 | €1,146 | €677 | -€469 | -40.9% |
| Gross operating margin | 9900 | €101,432 | €83,818 | -€17,614 | -17.4% |
| Operating profit (loss) | 9901 | €82,686 | €58,963 | -€23,723 | -28.7% |
| Financial income | 75/76B | €4,809 | €2,794 | -€2,015 | -41.9% |
| Recurring financial income | 75 | €4,809 | €2,794 | -€2,015 | -41.9% |
| Financial charges | 65/66B | €68 | €68 | -€0 | -0.5% |
| Recurring financial charges | 65 | €68 | €68 | -€0 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €87,427 | €61,689 | -€25,738 | -29.4% |
| Income taxes | 67/77 | €23,197 | €17,679 | -€5,517 | -23.8% |
| Profit (loss) for the period | 9904 | €64,230 | €44,009 | -€20,221 | -31.5% |
| Profit (loss) for the period to be appropriated | 9905 | €64,230 | €44,009 | -€20,221 | -31.5% |
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 17 October 2026 via checked.be.