Bergendal Construct Company: 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 Construct Company
Largest movements
- Stocks and contracts -€34,282
no longer reported in 2025 (was €34,282)
- Tangible fixed assets +€23,605
up €23,605 (+2.8%), from €841,445 to €865,051
of which Land and buildings: +€12,724
- Cash -€17,254
down €17,254 (-58.1%), from €29,690 to €12,436
mainly Investment in fixed assets (net) (-€58,225) and Advances received (-€43,362)
- Profit (loss) carried forward +€49,540
up €49,540 (+302%), from €16,377 to €65,917
- Advances received -€43,362
no longer reported in 2025 (was €43,362)
- Debts after one year -€39,318
down €39,318 (-7.0%), from €558,709 to €519,391
- Gross operating margin +€35,799
up €35,799 (+39.5%), from €90,548 to €126,347
- Taxes +€12,380
up €12,380 (+265%), from €4,676 to €17,055
- Depreciation +€2,456
up €2,456 (+7.6%), from €32,164 to €34,620
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 | €908,862 | €881,282 | -€27,580 | -3.0% |
| Fixed assets | 21/28 | €841,445 | €865,051 | +€23,605 | +2.8% |
| Tangible fixed assets | 22/27 | €841,445 | €865,051 | +€23,605 | +2.8% |
| Land and buildings | 22 | €790,422 | €803,146 | +€12,724 | +1.6% |
| Plant, machinery and equipment | 23 | €37,980 | €37,763 | -€216 | -0.6% |
| Furniture and vehicles | 24 | €13,044 | €24,141 | +€11,098 | +85.1% |
| Current assets | 29/58 | €67,417 | €16,232 | -€51,186 | -75.9% |
| Stocks and contracts in progress | 3 | €34,282 | - | -€34,282 | |
| Contracts in progress | 37 | €34,282 | - | -€34,282 | |
| Amounts receivable within one year | 40/41 | €2,707 | €1,601 | -€1,106 | -40.9% |
| Trade receivables | 40 | €1,492 | - | -€1,492 | |
| Other amounts receivable | 41 | €1,215 | €1,601 | +€386 | +31.8% |
| Cash at bank and in hand | 54/58 | €29,690 | €12,436 | -€17,254 | -58.1% |
| Deferred charges and accrued income | 490/1 | €739 | €2,195 | +€1,456 | +197% |
| Total equity and liabilities | 10/49 | €908,862 | €881,282 | -€27,580 | -3.0% |
| Equity | 10/15 | €25,673 | €75,213 | +€49,540 | +193% |
| Contributions | 10/11 | €7,437 | €7,437 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,377 | €65,917 | +€49,540 | +302% |
| Amounts payable | 17/49 | €883,189 | €806,069 | -€77,120 | -8.7% |
| Amounts payable after more than one year | 17 | €558,709 | €519,391 | -€39,318 | -7.0% |
| Financial debts | 170/4 | €558,709 | €519,391 | -€39,318 | -7.0% |
| Amounts payable within one year | 42/48 | €320,333 | €282,532 | -€37,801 | -11.8% |
| Current portion of amounts payable after more than one year | 42 | €38,567 | €39,318 | +€751 | +1.9% |
| Trade debts | 44 | €1,750 | €2,249 | +€499 | +28.5% |
| Suppliers | 440/4 | €1,750 | €2,249 | +€499 | +28.5% |
| Advances received on contracts in progress | 46 | €43,362 | - | -€43,362 | |
| Taxes, remuneration and social security | 45 | €6,415 | €11,731 | +€5,315 | +82.9% |
| Taxes | 450/3 | €6,415 | €11,731 | +€5,315 | +82.9% |
| Other amounts payable | 47/48 | €230,239 | €229,234 | -€1,005 | -0.4% |
| Accrued charges and deferred income | 492/3 | €4,146 | €4,146 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,164 | €34,620 | +€2,456 | +7.6% |
| Other operating charges | 640/8 | €11,995 | €12,579 | +€584 | +4.9% |
| Gross operating margin | 9900 | €90,548 | €126,347 | +€35,799 | +39.5% |
| Operating profit (loss) | 9901 | €46,389 | €79,148 | +€32,759 | +70.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €13,034 | €12,553 | -€480 | -3.7% |
| Recurring financial charges | 65 | €13,034 | €12,553 | -€480 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €33,355 | €66,595 | +€33,239 | +99.7% |
| Income taxes | 67/77 | €4,676 | €17,055 | +€12,380 | +265% |
| Profit (loss) for the period | 9904 | €28,680 | €49,540 | +€20,860 | +72.7% |
| Profit (loss) for the period to be appropriated | 9905 | €28,680 | €49,540 | +€20,860 | +72.7% |
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 27 October 2026 via checked.be.