Bergha: 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.
Bergha
Largest movements
- Cash +€106,554
up €106,554 (+230.9%), from €46,143 to €152,697
mainly Net result for the year (+€105,559) and Depreciation (+€12,693)
- Tangible fixed assets -€12,693
down €12,693 (-30.0%), from €42,344 to €29,652
- Reserves +€105,559
up €105,559 (+324.9%), from €32,485 to €138,044
- Debts after one year -€11,745
down €11,745 (-40.2%), from €29,230 to €17,485
- Gross operating margin +€108,885
up €108,885 (+261.2%), from €41,688 to €150,574
- Taxes +€24,046
up €24,046 (+414.1%), from €5,807 to €29,853
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 | €89,199 | €183,011 | +€93,812 | +105.2% |
| Fixed assets | 21/28 | €42,344 | €29,652 | -€12,693 | -30.0% |
| Tangible fixed assets | 22/27 | €42,344 | €29,652 | -€12,693 | -30.0% |
| Furniture and vehicles | 24 | €42,344 | €29,652 | -€12,693 | -30.0% |
| Current assets | 29/58 | €46,855 | €153,360 | +€106,505 | +227.3% |
| Cash at bank and in hand | 54/58 | €46,143 | €152,697 | +€106,554 | +230.9% |
| Deferred charges and accrued income | 490/1 | €712 | €663 | -€50 | -7.0% |
| Total equity and liabilities | 10/49 | €89,199 | €183,011 | +€93,812 | +105.2% |
| Equity | 10/15 | €36,085 | €141,644 | +€105,559 | +292.5% |
| Contributions | 10/11 | €3,600 | €3,600 | = | 0.0% |
| Reserves | 13 | €32,485 | €138,044 | +€105,559 | +324.9% |
| Distributable reserves | 133 | €32,485 | €138,044 | +€105,559 | +324.9% |
| Amounts payable | 17/49 | €53,114 | €41,367 | -€11,748 | -22.1% |
| Amounts payable after more than one year | 17 | €29,230 | €17,485 | -€11,745 | -40.2% |
| Financial debts | 170/4 | €29,230 | €17,485 | -€11,745 | -40.2% |
| Amounts payable within one year | 42/48 | €23,177 | €23,882 | +€705 | +3.0% |
| Current portion of amounts payable after more than one year | 42 | €11,273 | €11,745 | +€472 | +4.2% |
| Trade debts | 44 | €2,046 | €2,250 | +€204 | +10.0% |
| Suppliers | 440/4 | €2,046 | €2,250 | +€204 | +10.0% |
| Taxes, remuneration and social security | 45 | €9,858 | €9,798 | -€60 | -0.6% |
| Taxes | 450/3 | €9,858 | €9,798 | -€60 | -0.6% |
| Other amounts payable | 47/48 | €0 | €89 | +€89 | |
| Accrued charges and deferred income | 492/3 | €708 | €0 | -€708 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,693 | €12,693 | = | 0.0% |
| Other operating charges | 640/8 | €310 | €853 | +€542 | +174.8% |
| Gross operating margin | 9900 | €41,688 | €150,574 | +€108,885 | +261.2% |
| Operating profit (loss) | 9901 | €28,685 | €137,028 | +€108,343 | +377.7% |
| Financial charges | 65/66B | €2,040 | €1,616 | -€425 | -20.8% |
| Recurring financial charges | 65 | €2,040 | €1,616 | -€425 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | €26,645 | €135,412 | +€108,767 | +408.2% |
| Income taxes | 67/77 | €5,807 | €29,853 | +€24,046 | +414.1% |
| Profit (loss) for the period | 9904 | €20,838 | €105,559 | +€84,721 | +406.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,838 | €105,559 | +€84,721 | +406.6% |
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.