BERGERAERDE: 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.
BERGERAERDE
Largest movements
- Tangible fixed assets +€80,218
up €80,218 (+687%), from €11,684 to €91,902
of which Furniture and vehicles: +€71,128
- Current investments +€78,033
up €78,033 (+36.3%), from €214,752 to €292,785
- Cash +€47,840
up €47,840 (+11.1%), from €430,704 to €478,544
mainly Net result for the year (+€195,178) and Other debts (+€29,040)
- Receivables within one year +€16,984
up €16,984 (+104%), from €16,258 to €33,242
of which Trade receivables: +€27,337
- Reserves +€186,273
up €186,273 (+28.5%), from €653,415 to €839,688
of which Distributable reserves: +€186,273
- Other debts +€29,040
up €29,040 (+130%), from €22,269 to €51,309
- Gross operating margin +€198,478
up €198,478, from -€4,087 to €194,390
- Financial income +€80,307
up €80,307 (+1,878%), from €4,277 to €84,584
- Taxes +€67,229
up €67,229 (+3,771%), from €1,783 to €69,012
- Depreciation +€5,547
up €5,547 (+101%), from €5,508 to €11,055
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 | €677,744 | €901,674 | +€223,930 | +33.0% |
| Fixed assets | 21/28 | €11,684 | €91,902 | +€80,218 | +687% |
| Tangible fixed assets | 22/27 | €11,684 | €91,902 | +€80,218 | +687% |
| Plant, machinery and equipment | 23 | €11,684 | €20,774 | +€9,090 | +77.8% |
| Furniture and vehicles | 24 | - | €71,128 | +€71,128 | |
| Current assets | 29/58 | €666,059 | €809,772 | +€143,713 | +21.6% |
| Amounts receivable within one year | 40/41 | €16,258 | €33,242 | +€16,984 | +104% |
| Trade receivables | 40 | €3,400 | €30,737 | +€27,337 | +804% |
| Other amounts receivable | 41 | €12,858 | €2,504 | -€10,353 | -80.5% |
| Current investments | 50/53 | €214,752 | €292,785 | +€78,033 | +36.3% |
| Cash at bank and in hand | 54/58 | €430,704 | €478,544 | +€47,840 | +11.1% |
| Deferred charges and accrued income | 490/1 | €4,345 | €5,201 | +€856 | +19.7% |
| Total equity and liabilities | 10/49 | €677,744 | €901,674 | +€223,930 | +33.0% |
| Equity | 10/15 | €650,710 | €845,888 | +€195,178 | +30.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €653,415 | €839,688 | +€186,273 | +28.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €651,555 | €837,828 | +€186,273 | +28.6% |
| Profit (loss) carried forward | 14 | -€8,905 | - | +€8,905 | |
| Amounts payable | 17/49 | €27,033 | €55,785 | +€28,752 | +106% |
| Amounts payable within one year | 42/48 | €26,794 | €55,656 | +€28,862 | +108% |
| Trade debts | 44 | €3,264 | €1,405 | -€1,860 | -57.0% |
| Suppliers | 440/4 | €3,264 | €1,405 | -€1,860 | -57.0% |
| Taxes, remuneration and social security | 45 | €1,260 | €2,941 | +€1,681 | +133% |
| Taxes | 450/3 | €1,260 | €2,941 | +€1,681 | +133% |
| Other amounts payable | 47/48 | €22,269 | €51,309 | +€29,040 | +130% |
| Accrued charges and deferred income | 492/3 | €239 | €130 | -€110 | -45.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,508 | €11,055 | +€5,547 | +101% |
| Other operating charges | 640/8 | €496 | €509 | +€13 | +2.5% |
| Gross operating margin | 9900 | -€4,087 | €194,390 | +€198,478 | |
| Operating profit (loss) | 9901 | -€10,092 | €182,827 | +€192,918 | |
| Financial income | 75/76B | €4,277 | €84,584 | +€80,307 | +1,878% |
| Recurring financial income | 75 | €4,277 | €84,584 | +€80,307 | +1,878% |
| Financial charges | 65/66B | €1,400 | €3,220 | +€1,821 | +130% |
| Recurring financial charges | 65 | €1,400 | €3,220 | +€1,821 | +130% |
| Profit (loss) for the period before taxes | 9903 | -€7,215 | €264,190 | +€271,405 | |
| Income taxes | 67/77 | €1,783 | €69,012 | +€67,229 | +3,771% |
| Profit (loss) for the period | 9904 | -€8,997 | €195,178 | +€204,175 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,997 | €195,178 | +€204,175 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.