Bergenboomverzorging: what changed
What changed
Bergenboomverzorging
NACE 81.300, Landscape service activities
filed annual accounts (NBB)
Net result for the year
€101,104
2024 · €159,466-€58,362
Equity
€631,604
2024 · €555,610+€75,994
Cash
€415,246
2024 · €304,724+€110,522
Balance sheet total
€1.9m
2024 · €1.9m+€56,955
Largest movements
Assets
- Cash +€110,522
up €110,522 (+36.3%), from €304,724 to €415,246
mainly Depreciation (+€246,163) and Net result for the year (+€101,104)
- Tangible fixed assets -€86,115
down €86,115 (-6.6%), from €1.3m to €1.2m
of which Leasing and similar rights: -€120,525
- Receivables within one year +€50,976
up €50,976 (+28.8%), from €177,152 to €228,128
of which Trade receivables: +€50,976
- Current investments -€25,165
down €25,165 (-100%), from €25,165 to €0
Equity and liabilities
- Debts after one year -€85,916
down €85,916 (-10.3%), from €832,524 to €746,608
- Reserves +€75,994
up €75,994 (+14.2%), from €537,010 to €613,004
- Current portion of long-term debt +€47,893
up €47,893 (+21.5%), from €222,612 to €270,505
- Trade debts +€20,176
up €20,176 (+15.8%), from €127,668 to €147,844
Income statement
- Staff costs +€53,410
up €53,410 (+10.0%), from €533,456 to €586,866
- Depreciation +€35,522
up €35,522 (+16.9%), from €210,641 to €246,163
- Taxes -€21,098
down €21,098 (-34.6%), from €60,953 to €39,855
- Gross operating margin +€10,877
up €10,877 (+1.1%), from €1.0m to €1.0m
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€159,466
Gross operating margin
+€10,877
Staff costs
-€53,410
Depreciation
-€35,522
Other operating charges
-€1,329
Other operating items
-€999
Financial income
-€20
Financial charges
+€945
Taxes
+€21,098
Result 2025
€101,104
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€313,198
Investment
-€139,543
Financing
-€63,134
Cash 2024
€304,724
From operations (derived)
+€313,198
Net result for the year
+€101,104
Depreciation
+€246,163
Receivables within one year
-€50,976
Deferred charges and accrued income
-€2,078
Trade debts
+€20,176
Tax, wage and social debts
+€1,379
Other debts
-€2,557
Accrued charges and deferred income
-€13
Investment (derived)
-€139,543
Investment in fixed assets (net)
-€164,708
Current investments
+€25,165
Financing
-€63,134
Debts after one year
-€85,916
Current portion of long-term debt
+€47,893
Contributions, distributions and other
-€25,110
Cash 2025
€415,246
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,854,959 | €1,911,914 | +€56,955 | +3.1% |
| Fixed assets | 21/28 | €1,322,990 | €1,241,535 | -€81,455 | -6.2% |
| Intangible fixed assets | 21 | €2,500 | €0 | -€2,500 | -100% |
| Tangible fixed assets | 22/27 | €1,301,050 | €1,214,935 | -€86,115 | -6.6% |
| Land and buildings | 22 | €493,997 | €471,658 | -€22,339 | -4.5% |
| Plant, machinery and equipment | 23 | €62,361 | €119,584 | +€57,223 | +91.8% |
| Furniture and vehicles | 24 | €18,435 | €17,960 | -€475 | -2.6% |
| Leasing and similar rights | 25 | €726,259 | €605,734 | -€120,525 | -16.6% |
| Financial fixed assets | 28 | €19,440 | €26,600 | +€7,160 | +36.8% |
| Current assets | 29/58 | €531,968 | €670,379 | +€138,410 | +26.0% |
| Stocks and contracts in progress | 3 | €2,709 | €2,709 | = | 0.0% |
| Stocks | 30/36 | €2,709 | €2,709 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €177,152 | €228,128 | +€50,976 | +28.8% |
| Trade receivables | 40 | €177,152 | €228,128 | +€50,976 | +28.8% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €25,165 | €0 | -€25,165 | -100% |
| Cash at bank and in hand | 54/58 | €304,724 | €415,246 | +€110,522 | +36.3% |
| Deferred charges and accrued income | 490/1 | €22,217 | €24,295 | +€2,078 | +9.4% |
| Total equity and liabilities | 10/49 | €1,854,959 | €1,911,914 | +€56,955 | +3.1% |
| Equity | 10/15 | €555,610 | €631,604 | +€75,994 | +13.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €537,010 | €613,004 | +€75,994 | +14.2% |
| Distributable reserves | 133 | €537,010 | €613,004 | +€75,994 | +14.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,299,349 | €1,280,310 | -€19,039 | -1.5% |
| Amounts payable after more than one year | 17 | €832,524 | €746,608 | -€85,916 | -10.3% |
| Financial debts | 170/4 | €832,524 | €746,608 | -€85,916 | -10.3% |
| Amounts payable within one year | 42/48 | €466,812 | €533,703 | +€66,891 | +14.3% |
| Current portion of amounts payable after more than one year | 42 | €222,612 | €270,505 | +€47,893 | +21.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €127,668 | €147,844 | +€20,176 | +15.8% |
| Suppliers | 440/4 | €127,668 | €147,844 | +€20,176 | +15.8% |
| Taxes, remuneration and social security | 45 | €98,833 | €100,212 | +€1,379 | +1.4% |
| Taxes | 450/3 | €54,601 | €39,491 | -€15,111 | -27.7% |
| Remuneration and social security | 454/9 | €44,232 | €60,721 | +€16,489 | +37.3% |
| Other amounts payable | 47/48 | €17,699 | €15,142 | -€2,557 | -14.4% |
| Accrued charges and deferred income | 492/3 | €13 | €0 | -€13 | -100% |
| Non-recurring operating income | 76A | €68,974 | €1,463 | -€67,511 | -97.9% |
| Remuneration, social security and pensions | 62 | €533,456 | €586,866 | +€53,410 | +10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €210,641 | €246,163 | +€35,522 | +16.9% |
| Other operating charges | 640/8 | €11,041 | €12,369 | +€1,329 | +12.0% |
| Non-recurring operating charges | 66A | €0 | €999 | +€999 | |
| Gross operating margin | 9900 | €1,012,236 | €1,023,113 | +€10,877 | +1.1% |
| Operating profit (loss) | 9901 | €257,099 | €176,715 | -€80,384 | -31.3% |
| Financial income | 75/76B | €389 | €368 | -€20 | -5.2% |
| Recurring financial income | 75 | €389 | €368 | -€20 | -5.2% |
| Financial charges | 65/66B | €37,068 | €36,124 | -€945 | -2.5% |
| Recurring financial charges | 65 | €37,068 | €36,124 | -€945 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €220,419 | €140,960 | -€79,460 | -36.0% |
| Income taxes | 67/77 | €60,953 | €39,855 | -€21,098 | -34.6% |
| Profit (loss) for the period | 9904 | €159,466 | €101,104 | -€58,362 | -36.6% |
| Profit (loss) for the period to be appropriated | 9905 | €159,466 | €101,104 | -€58,362 | -36.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.