BERGICON: 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.
BERGICON
Largest movements
- Cash +€25,839
up €25,839 (+57.5%), from €44,974 to €70,813
mainly Net result for the year (+€17,124) and Receivables within one year (+€9,058)
- Receivables within one year -€9,058
down €9,058 (-52.7%), from €17,182 to €8,124
- Tangible fixed assets +€1,431
up €1,431 (+432.9%), from €331 to €1,761
of which Plant, machinery and equipment: +€1,761
- Reserves +€17,124
up €17,124 (+46.8%), from €36,616 to €53,741
of which Distributable reserves: +€17,124
- Tax, wage and social debts +€2,861
up €2,861 (+27.9%), from €10,243 to €13,104
- Other debts -€969
down €969 (-11.2%), from €8,637 to €7,668
- Gross operating margin +€5,962
up €5,962 (+29.2%), from €20,436 to €26,399
- Taxes +€1,579
up €1,579 (+28.7%), from €5,506 to €7,085
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 | €62,901 | €81,848 | +€18,947 | +30.1% |
| Fixed assets | 21/28 | €331 | €1,761 | +€1,431 | +432.9% |
| Tangible fixed assets | 22/27 | €331 | €1,761 | +€1,431 | +432.9% |
| Plant, machinery and equipment | 23 | - | €1,761 | +€1,761 | |
| Furniture and vehicles | 24 | €331 | €0 | -€331 | -100.0% |
| Current assets | 29/58 | €62,571 | €80,086 | +€17,516 | +28.0% |
| Stocks and contracts in progress | 3 | €414 | €523 | +€109 | +26.3% |
| Stocks | 30/36 | €414 | €523 | +€109 | +26.3% |
| Amounts receivable within one year | 40/41 | €17,182 | €8,124 | -€9,058 | -52.7% |
| Trade receivables | 40 | €17,182 | €8,124 | -€9,058 | -52.7% |
| Cash at bank and in hand | 54/58 | €44,974 | €70,813 | +€25,839 | +57.5% |
| Deferred charges and accrued income | 490/1 | - | €626 | +€626 | |
| Total equity and liabilities | 10/49 | €62,901 | €81,848 | +€18,947 | +30.1% |
| Equity | 10/15 | €42,816 | €59,941 | +€17,124 | +40.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €36,616 | €53,741 | +€17,124 | +46.8% |
| 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 | €34,756 | €51,881 | +€17,124 | +49.3% |
| Amounts payable | 17/49 | €20,085 | €21,907 | +€1,822 | +9.1% |
| Amounts payable within one year | 42/48 | €20,085 | €21,907 | +€1,822 | +9.1% |
| Trade debts | 44 | €1,205 | €1,135 | -€70 | -5.8% |
| Suppliers | 440/4 | €1,205 | €1,135 | -€70 | -5.8% |
| Taxes, remuneration and social security | 45 | €10,243 | €13,104 | +€2,861 | +27.9% |
| Taxes | 450/3 | €10,243 | €13,104 | +€2,861 | +27.9% |
| Other amounts payable | 47/48 | €8,637 | €7,668 | -€969 | -11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €383 | €351 | -€32 | -8.3% |
| Other operating charges | 640/8 | €1,399 | €1,272 | -€128 | -9.1% |
| Gross operating margin | 9900 | €20,436 | €26,399 | +€5,962 | +29.2% |
| Operating profit (loss) | 9901 | €18,654 | €24,776 | +€6,122 | +32.8% |
| Financial income | 75/76B | €135 | €295 | +€160 | +118.2% |
| Recurring financial income | 75 | €135 | €295 | +€160 | +118.2% |
| Financial charges | 65/66B | €1,113 | €862 | -€251 | -22.5% |
| Recurring financial charges | 65 | €1,113 | €862 | -€251 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | €17,677 | €24,210 | +€6,533 | +37.0% |
| Income taxes | 67/77 | €5,506 | €7,085 | +€1,579 | +28.7% |
| Profit (loss) for the period | 9904 | €12,170 | €17,124 | +€4,954 | +40.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,170 | €17,124 | +€4,954 | +40.7% |
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 8 October 2026 via checked.be.