BERGENT: what changed
Two fiscal 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.
BERGENT
Largest movements
- Tangible fixed assets +€5,694
up €5,694 (+96.3%), from €5,913 to €11,607
of which Other tangible fixed assets: +€7,785
- Cash -€3,585
down €3,585 (-60.0%), from €5,971 to €2,386
mainly Trade debts (-€10,409) and Investment in fixed assets (net) (-€7,897)
- Receivables within one year -€2,558
down €2,558 (-21.9%), from €11,669 to €9,111
of which Other amounts receivable: -€2,432
- Deferred charges and accrued income -€803
down €803 (-77.3%), from €1,039 to €236
- Trade debts -€10,409
down €10,409 (-35.8%), from €29,057 to €18,648
- Tax, wage and social debts +€4,458
up €4,458 (+15.6%), from €28,593 to €33,051
of which Taxes: +€3,945
- Debts after one year +€3,934
new in 2025: €3,934
- Profit (loss) carried forward +€648
up €648 (+1.0%), from -€64,575 to -€63,927
- Staff costs +€15,642
up €15,642 (+15.7%), from €99,881 to €115,523
- Financial income +€9,076
up €9,076 (+7407.8%), from €123 to €9,199
of which Non-recurring financial income: +€9,004
- Financial charges -€7,130
down €7,130 (-50.4%), from €14,139 to €7,009
- Other operating charges -€1,972
down €1,972 (-46.6%), from €4,228 to €2,257
- Gross operating margin +€1,354
up €1,354 (+1.1%), from €121,640 to €122,994
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.
Cash bridge derived
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 | €32,341 | €31,315 | -€1,027 | -3.2% |
| Fixed assets | 21/28 | €6,313 | €12,007 | +€5,694 | +90.2% |
| Tangible fixed assets | 22/27 | €5,913 | €11,607 | +€5,694 | +96.3% |
| Plant, machinery and equipment | 23 | €2,122 | €911 | -€1,210 | -57.0% |
| Furniture and vehicles | 24 | €3,791 | €2,911 | -€880 | -23.2% |
| Other tangible fixed assets | 26 | - | €7,785 | +€7,785 | |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €26,029 | €19,308 | -€6,721 | -25.8% |
| Stocks and contracts in progress | 3 | €7,350 | €7,575 | +€225 | +3.1% |
| Stocks | 30/36 | €7,350 | €7,575 | +€225 | +3.1% |
| Amounts receivable within one year | 40/41 | €11,669 | €9,111 | -€2,558 | -21.9% |
| Trade receivables | 40 | €608 | €481 | -€126 | -20.7% |
| Other amounts receivable | 41 | €11,061 | €8,629 | -€2,432 | -22.0% |
| Cash at bank and in hand | 54/58 | €5,971 | €2,386 | -€3,585 | -60.0% |
| Deferred charges and accrued income | 490/1 | €1,039 | €236 | -€803 | -77.3% |
| Total equity and liabilities | 10/49 | €32,341 | €31,315 | -€1,027 | -3.2% |
| Equity | 10/15 | -€45,983 | -€45,335 | +€648 | +1.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,575 | -€63,927 | +€648 | +1.0% |
| Amounts payable | 17/49 | €78,324 | €76,649 | -€1,675 | -2.1% |
| Amounts payable after more than one year | 17 | - | €3,934 | +€3,934 | |
| Financial debts | 170/4 | - | €3,934 | +€3,934 | |
| Amounts payable within one year | 42/48 | €78,324 | €72,716 | -€5,608 | -7.2% |
| Current portion of amounts payable after more than one year | 42 | €5,854 | €5,895 | +€40 | +0.7% |
| Financial debts | 43 | €14,820 | €15,122 | +€303 | +2.0% |
| Credit institutions | 430/8 | €14,820 | €15,122 | +€303 | +2.0% |
| Trade debts | 44 | €29,057 | €18,648 | -€10,409 | -35.8% |
| Suppliers | 440/4 | €29,057 | €18,648 | -€10,409 | -35.8% |
| Taxes, remuneration and social security | 45 | €28,593 | €33,051 | +€4,458 | +15.6% |
| Taxes | 450/3 | €11,714 | €15,659 | +€3,945 | +33.7% |
| Remuneration and social security | 454/9 | €16,879 | €17,392 | +€513 | +3.0% |
| Non-recurring operating income | 76A | - | €1,918 | +€1,918 | |
| Remuneration, social security and pensions | 62 | €99,881 | €115,523 | +€15,642 | +15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,304 | €2,203 | +€899 | +69.0% |
| Other operating charges | 640/8 | €4,228 | €2,257 | -€1,972 | -46.6% |
| Non-recurring operating charges | 66A | - | €2,071 | +€2,071 | |
| Gross operating margin | 9900 | €121,640 | €122,994 | +€1,354 | +1.1% |
| Operating profit (loss) | 9901 | €16,227 | €941 | -€15,286 | -94.2% |
| Financial income | 75/76B | €123 | €9,199 | +€9,076 | +7407.8% |
| Recurring financial income | 75 | €123 | €194 | +€72 | +58.6% |
| Non-recurring financial income | 76B | - | €9,004 | +€9,004 | |
| Financial charges | 65/66B | €14,139 | €7,009 | -€7,130 | -50.4% |
| Recurring financial charges | 65 | €14,139 | €7,009 | -€7,130 | -50.4% |
| Profit (loss) for the period before taxes | 9903 | €2,211 | €3,131 | +€920 | +41.6% |
| Income taxes | 67/77 | €1,145 | €2,483 | +€1,338 | +116.9% |
| Profit (loss) for the period | 9904 | €1,066 | €648 | -€418 | -39.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,066 | €648 | -€418 | -39.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.