BERGERWEIDE: 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.
BERGERWEIDE
Largest movements
- Tangible fixed assets -€61,318
down €61,318 (-8.6%), from €714,366 to €653,048
- Receivables within one year +€40,688
up €40,688 (+36.1%), from €112,786 to €153,473
of which Trade receivables: +€41,177
- Cash -€10,311
down €10,311 (-89.5%), from €11,517 to €1,206
mainly Current portion of long-term debt (-€63,431) and Receivables within one year (-€40,688)
- Current portion of long-term debt -€63,431
no longer reported in 2025 (was €63,431)
- Profit (loss) carried forward +€34,016
up €34,016 (+6.2%), from -€550,484 to -€516,468
- Accrued charges and deferred income -€30,198
down €30,198 (-95.1%), from €31,756 to €1,559
- Other debts +€27,183
up €27,183 (+11.8%), from €230,546 to €257,729
- Gross operating margin +€63,029
up €63,029 (+86.0%), from €73,272 to €136,301
- Staff costs -€5,374
down €5,374 (-14.8%), from €36,256 to €30,882
- Other operating charges +€1,713
up €1,713 (+47.8%), from €3,587 to €5,299
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 | €868,954 | €834,868 | -€34,086 | -3.9% |
| Fixed assets | 21/28 | €724,502 | €663,320 | -€61,182 | -8.4% |
| Intangible fixed assets | 21 | €7,111 | €7,247 | +€136 | +1.9% |
| Tangible fixed assets | 22/27 | €714,366 | €653,048 | -€61,318 | -8.6% |
| Land and buildings | 22 | €616,442 | €589,132 | -€27,311 | -4.4% |
| Plant, machinery and equipment | 23 | €2,603 | €2,239 | -€363 | -14.0% |
| Furniture and vehicles | 24 | €35,265 | €9,738 | -€25,527 | -72.4% |
| Other tangible fixed assets | 26 | €60,056 | €51,939 | -€8,117 | -13.5% |
| Financial fixed assets | 28 | €3,025 | €3,025 | = | 0.0% |
| Current assets | 29/58 | €144,452 | €171,548 | +€27,096 | +18.8% |
| Stocks and contracts in progress | 3 | €16,868 | €16,868 | = | 0.0% |
| Stocks | 30/36 | €16,868 | €16,868 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €112,786 | €153,473 | +€40,688 | +36.1% |
| Trade receivables | 40 | €107,598 | €148,774 | +€41,177 | +38.3% |
| Other amounts receivable | 41 | €5,188 | €4,699 | -€489 | -9.4% |
| Cash at bank and in hand | 54/58 | €11,517 | €1,206 | -€10,311 | -89.5% |
| Deferred charges and accrued income | 490/1 | €3,281 | - | -€3,281 | |
| Total equity and liabilities | 10/49 | €868,954 | €834,868 | -€34,086 | -3.9% |
| Equity | 10/15 | -€488,408 | -€454,393 | +€34,016 | +7.0% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €102 | €102 | = | 0.0% |
| Tax-exempt reserves | 132 | €102 | €102 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€550,484 | -€516,468 | +€34,016 | +6.2% |
| Amounts payable | 17/49 | €1,357,362 | €1,289,260 | -€68,102 | -5.0% |
| Amounts payable after more than one year | 17 | €950,000 | €950,000 | = | 0.0% |
| Financial debts | 170/4 | €950,000 | €950,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €375,606 | €337,702 | -€37,904 | -10.1% |
| Current portion of amounts payable after more than one year | 42 | €63,431 | - | -€63,431 | |
| Trade debts | 44 | €43,424 | €37,864 | -€5,560 | -12.8% |
| Suppliers | 440/4 | €43,424 | €37,864 | -€5,560 | -12.8% |
| Advances received on contracts in progress | 46 | €33,777 | €33,777 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €4,429 | €8,333 | +€3,904 | +88.1% |
| Taxes | 450/3 | €424 | €2,682 | +€2,258 | +532.5% |
| Remuneration and social security | 454/9 | €4,005 | €5,651 | +€1,646 | +41.1% |
| Other amounts payable | 47/48 | €230,546 | €257,729 | +€27,183 | +11.8% |
| Accrued charges and deferred income | 492/3 | €31,756 | €1,559 | -€30,198 | -95.1% |
| Remuneration, social security and pensions | 62 | €36,256 | €30,882 | -€5,374 | -14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,473 | €62,396 | +€924 | +1.5% |
| Other operating charges | 640/8 | €3,587 | €5,299 | +€1,713 | +47.8% |
| Gross operating margin | 9900 | €73,272 | €136,301 | +€63,029 | +86.0% |
| Operating profit (loss) | 9901 | -€28,043 | €37,724 | +€65,767 | |
| Financial income | 75/76B | €93 | €8 | -€84 | -90.9% |
| Recurring financial income | 75 | €93 | €8 | -€84 | -90.9% |
| Financial charges | 65/66B | €3,511 | €3,270 | -€240 | -6.8% |
| Recurring financial charges | 65 | €3,511 | €3,270 | -€240 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | -€31,461 | €34,462 | +€65,923 | |
| Income taxes | 67/77 | €424 | €446 | +€22 | +5.3% |
| Profit (loss) for the period | 9904 | -€31,885 | €34,016 | +€65,901 | |
| Profit (loss) for the period to be appropriated | 9905 | -€31,885 | €34,016 | +€65,901 |
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 9 October 2026 via checked.be.