BERGENDAL & CO: 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.
BERGENDAL & CO
Largest movements
- Cash +€73,781
up €73,781 (+48.2%), from €153,178 to €226,959
mainly Other debts (+€210,527) and Trade debts (+€36,022)
- Tangible fixed assets +€42,498
up €42,498 (+221%), from €19,190 to €61,688
of which Furniture and vehicles: +€43,777
- Receivables within one year +€39,362
up €39,362 (+325%), from €12,105 to €51,466
of which Trade receivables: +€33,328
- Stocks and contracts +€28,484
up €28,484 (+69.3%), from €41,090 to €69,573
- Other debts +€210,527
up €210,527 (+450%), from €46,785 to €257,311
- Profit (loss) carried forward -€44,338
down €44,338, from €13,906 to -€30,433
- Trade debts +€36,022
up €36,022 (+119%), from €30,357 to €66,379
- Accrued charges and deferred income -€16,338
down €16,338 (-74.5%), from €21,941 to €5,603
- Gross operating margin -€99,515
down €99,515, from €81,083 to -€18,431
- Depreciation +€8,957
up €8,957 (+81.4%), from €11,009 to €19,966
- Staff costs +€4,181
new in 2025: €4,181
- Financial income -€1,614
down €1,614 (-93.4%), from €1,729 to €114
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 | €230,415 | €413,432 | +€183,016 | +79.4% |
| Fixed assets | 21/28 | €21,723 | €62,874 | +€41,152 | +189% |
| Intangible fixed assets | 21 | €2,532 | €1,186 | -€1,346 | -53.2% |
| Tangible fixed assets | 22/27 | €19,190 | €61,688 | +€42,498 | +221% |
| Plant, machinery and equipment | 23 | €15,768 | €14,489 | -€1,279 | -8.1% |
| Furniture and vehicles | 24 | €3,422 | €47,199 | +€43,777 | +1,279% |
| Current assets | 29/58 | €208,693 | €350,557 | +€141,865 | +68.0% |
| Stocks and contracts in progress | 3 | €41,090 | €69,573 | +€28,484 | +69.3% |
| Stocks | 30/36 | €41,090 | €69,573 | +€28,484 | +69.3% |
| Amounts receivable within one year | 40/41 | €12,105 | €51,466 | +€39,362 | +325% |
| Trade receivables | 40 | €12,086 | €45,414 | +€33,328 | +276% |
| Other amounts receivable | 41 | €18 | €6,052 | +€6,034 | +32,917% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €153,178 | €226,959 | +€73,781 | +48.2% |
| Deferred charges and accrued income | 490/1 | €2,321 | €2,558 | +€238 | +10.3% |
| Total equity and liabilities | 10/49 | €230,415 | €413,432 | +€183,016 | +79.4% |
| Equity | 10/15 | €127,736 | €83,398 | -€44,338 | -34.7% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €13,830 | €13,830 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,330 | €1,330 | = | 0.0% |
| Distributable reserves | 133 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,906 | -€30,433 | -€44,338 | |
| Amounts payable | 17/49 | €102,680 | €330,034 | +€227,355 | +221% |
| Amounts payable within one year | 42/48 | €80,739 | €324,431 | +€243,693 | +302% |
| Trade debts | 44 | €30,357 | €66,379 | +€36,022 | +119% |
| Suppliers | 440/4 | €30,357 | €66,379 | +€36,022 | +119% |
| Taxes, remuneration and social security | 45 | €3,597 | €741 | -€2,856 | -79.4% |
| Taxes | 450/3 | €3,597 | €522 | -€3,075 | -85.5% |
| Remuneration and social security | 454/9 | - | €219 | +€219 | |
| Other amounts payable | 47/48 | €46,785 | €257,311 | +€210,527 | +450% |
| Accrued charges and deferred income | 492/3 | €21,941 | €5,603 | -€16,338 | -74.5% |
| Non-recurring operating income | 76A | €590 | €0 | -€590 | -100% |
| Remuneration, social security and pensions | 62 | - | €4,181 | +€4,181 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,009 | €19,966 | +€8,957 | +81.4% |
| Other operating charges | 640/8 | €1,304 | €889 | -€415 | -31.8% |
| Non-recurring operating charges | 66A | €1,416 | €775 | -€642 | -45.3% |
| Gross operating margin | 9900 | €81,083 | -€18,431 | -€99,515 | |
| Operating profit (loss) | 9901 | €67,354 | -€44,243 | -€111,597 | |
| Financial income | 75/76B | €1,729 | €114 | -€1,614 | -93.4% |
| Recurring financial income | 75 | €1,729 | €114 | -€1,614 | -93.4% |
| Financial charges | 65/66B | €285 | €36 | -€249 | -87.4% |
| Recurring financial charges | 65 | €285 | €36 | -€249 | -87.4% |
| Profit (loss) for the period before taxes | 9903 | €68,797 | -€44,164 | -€112,962 | |
| Income taxes | 67/77 | €167 | €174 | +€7 | +4.1% |
| Profit (loss) for the period | 9904 | €68,630 | -€44,338 | -€112,968 | |
| Profit (loss) for the period to be appropriated | 9905 | €68,630 | -€44,338 | -€112,968 |
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 24 October 2026 via checked.be.