BERGH: 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.
BERGH
Largest movements
- Stocks and contracts -€10,792
down €10,792 (-7.0%), from €153,913 to €143,121
- Tangible fixed assets -€4,548
down €4,548 (-17.6%), from €25,836 to €21,288
- Receivables within one year -€3,665
down €3,665 (-56.1%), from €6,531 to €2,866
of which Trade receivables: -€3,155
- Trade debts -€10,368
down €10,368 (-28.5%), from €36,419 to €26,051
- Short-term financial debts -€7,000
down €7,000 (-87.5%), from €8,000 to €1,000
- Reserves +€3,497
up €3,497 (+5.8%), from €60,182 to €63,679
- Debts after one year -€2,806
down €2,806 (-9.9%), from €28,233 to €25,427
of which Financial debts: -€2,806
- Gross operating margin -€8,850
down €8,850 (-36.5%), from €24,259 to €15,409
- Taxes -€2,076
down €2,076 (-80.4%), from €2,583 to €507
- Financial charges -€585
down €585 (-11.3%), from €5,158 to €4,573
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 | €189,682 | €171,393 | -€18,289 | -9.6% |
| Fixed assets | 21/28 | €25,836 | €21,288 | -€4,548 | -17.6% |
| Tangible fixed assets | 22/27 | €25,836 | €21,288 | -€4,548 | -17.6% |
| Land and buildings | 22 | €10,390 | €8,202 | -€2,187 | -21.1% |
| Plant, machinery and equipment | 23 | €10,565 | €10,001 | -€564 | -5.3% |
| Furniture and vehicles | 24 | €4,882 | €3,085 | -€1,797 | -36.8% |
| Current assets | 29/58 | €163,846 | €150,105 | -€13,740 | -8.4% |
| Stocks and contracts in progress | 3 | €153,913 | €143,121 | -€10,792 | -7.0% |
| Stocks | 30/36 | €153,913 | €143,121 | -€10,792 | -7.0% |
| Amounts receivable within one year | 40/41 | €6,531 | €2,866 | -€3,665 | -56.1% |
| Trade receivables | 40 | €5,193 | €2,038 | -€3,155 | -60.8% |
| Other amounts receivable | 41 | €1,338 | €828 | -€510 | -38.1% |
| Cash at bank and in hand | 54/58 | €1,078 | €2,960 | +€1,883 | +175% |
| Deferred charges and accrued income | 490/1 | €2,324 | €1,158 | -€1,166 | -50.2% |
| Total equity and liabilities | 10/49 | €189,682 | €171,393 | -€18,289 | -9.6% |
| Equity | 10/15 | €104,090 | €107,587 | +€3,497 | +3.4% |
| Contributions | 10/11 | €22,500 | €22,500 | = | 0.0% |
| Reserves | 13 | €60,182 | €63,679 | +€3,497 | +5.8% |
| Distributable reserves | 133 | €60,182 | €63,679 | +€3,497 | +5.8% |
| Profit (loss) carried forward | 14 | €21,408 | €21,408 | = | 0.0% |
| Amounts payable | 17/49 | €85,592 | €63,807 | -€21,786 | -25.5% |
| Amounts payable after more than one year | 17 | €28,233 | €25,427 | -€2,806 | -9.9% |
| Financial debts | 170/4 | €5,733 | €2,927 | -€2,806 | -48.9% |
| Other amounts payable | 178/9 | €22,500 | €22,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €55,972 | €38,005 | -€17,967 | -32.1% |
| Current portion of amounts payable after more than one year | 42 | €2,689 | €2,806 | +€116 | +4.3% |
| Financial debts | 43 | €8,000 | €1,000 | -€7,000 | -87.5% |
| Credit institutions | 430/8 | €8,000 | €1,000 | -€7,000 | -87.5% |
| Trade debts | 44 | €36,419 | €26,051 | -€10,368 | -28.5% |
| Suppliers | 440/4 | €36,419 | €26,051 | -€10,368 | -28.5% |
| Taxes, remuneration and social security | 45 | €8,864 | €8,148 | -€715 | -8.1% |
| Taxes | 450/3 | €8,864 | €8,148 | -€715 | -8.1% |
| Accrued charges and deferred income | 492/3 | €1,388 | €375 | -€1,013 | -73.0% |
| Non-recurring operating income | 76A | €1,624 | €1,669 | +€45 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,465 | €4,548 | +€83 | +1.9% |
| Other operating charges | 640/8 | €2,240 | €2,291 | +€51 | +2.3% |
| Gross operating margin | 9900 | €24,259 | €15,409 | -€8,850 | -36.5% |
| Operating profit (loss) | 9901 | €17,553 | €8,570 | -€8,983 | -51.2% |
| Financial income | 75/76B | €20 | €6 | -€14 | -69.9% |
| Recurring financial income | 75 | €20 | €6 | -€14 | -69.9% |
| Financial charges | 65/66B | €5,158 | €4,573 | -€585 | -11.3% |
| Recurring financial charges | 65 | €5,158 | €4,573 | -€585 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €12,416 | €4,004 | -€8,412 | -67.8% |
| Income taxes | 67/77 | €2,583 | €507 | -€2,076 | -80.4% |
| Profit (loss) for the period | 9904 | €9,833 | €3,497 | -€6,336 | -64.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,833 | €3,497 | -€6,336 | -64.4% |
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 13 October 2026 via checked.be.