BERGES TRADING & MANAGEMENT: 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.
BERGES TRADING & MANAGEMENT
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€13,227
down €13,227 (-43.5%), from -€30,379 to -€43,606
- Other debts +€12,115
up €12,115 (+12.8%), from €94,492 to €106,607
- Depreciation +€5,613
new in 2025: €5,613
- Gross operating margin +€1,637
up €1,637 (+68.4%), from -€2,395 to -€758
- Other operating charges -€1,505
down €1,505 (-19.5%), from €7,703 to €6,198
- Financial charges +€84
up €84 (+14.6%), from €573 to €657
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 | €960,537 | €959,339 | -€1,197 | -0.1% |
| Formation expenses | 20 | €1,700 | - | -€1,700 | |
| Fixed assets | 21/28 | €956,372 | €956,655 | +€282 | 0.0% |
| Tangible fixed assets | 22/27 | €956,372 | €956,655 | +€282 | 0.0% |
| Land and buildings | 22 | €912,446 | €912,446 | = | 0.0% |
| Plant, machinery and equipment | 23 | €35,387 | €35,669 | +€282 | +0.8% |
| Furniture and vehicles | 24 | €8,540 | €8,540 | = | 0.0% |
| Current assets | 29/58 | €2,464 | €2,684 | +€220 | +8.9% |
| Stocks and contracts in progress | 3 | €1,008 | €1,008 | = | 0.0% |
| Stocks | 30/36 | €1,008 | €1,008 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,457 | €1,677 | +€220 | +15.1% |
| Total equity and liabilities | 10/49 | €960,537 | €959,339 | -€1,197 | -0.1% |
| Equity | 10/15 | €630,145 | €616,918 | -€13,227 | -2.1% |
| Contributions | 10/11 | €118,600 | €118,600 | = | 0.0% |
| Reserves | 13 | €541,924 | €541,924 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,424 | €2,424 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,424 | €2,424 | = | 0.0% |
| Distributable reserves | 133 | €539,500 | €539,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,379 | -€43,606 | -€13,227 | -43.5% |
| Amounts payable | 17/49 | €330,392 | €342,421 | +€12,029 | +3.6% |
| Amounts payable after more than one year | 17 | €234,800 | €234,800 | = | 0.0% |
| Financial debts | 170/4 | €234,800 | €234,800 | = | 0.0% |
| Amounts payable within one year | 42/48 | €95,592 | €107,621 | +€12,029 | +12.6% |
| Trade debts | 44 | - | €1,014 | +€1,014 | |
| Suppliers | 440/4 | - | €1,014 | +€1,014 | |
| Taxes, remuneration and social security | 45 | €1,100 | - | -€1,100 | |
| Taxes | 450/3 | €1,100 | - | -€1,100 | |
| Other amounts payable | 47/48 | €94,492 | €106,607 | +€12,115 | +12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5,613 | +€5,613 | |
| Other operating charges | 640/8 | €7,703 | €6,198 | -€1,505 | -19.5% |
| Gross operating margin | 9900 | -€2,395 | -€758 | +€1,637 | +68.4% |
| Operating profit (loss) | 9901 | -€10,098 | -€12,570 | -€2,471 | -24.5% |
| Financial charges | 65/66B | €573 | €657 | +€84 | +14.6% |
| Recurring financial charges | 65 | €573 | €657 | +€84 | +14.6% |
| Profit (loss) for the period before taxes | 9903 | -€10,672 | -€13,227 | -€2,555 | -23.9% |
| Profit (loss) for the period | 9904 | -€10,672 | -€13,227 | -€2,555 | -23.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,672 | -€13,227 | -€2,555 | -23.9% |
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 26 October 2026 via checked.be.