BERGIERS: 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.
BERGIERS
Largest movements
- Receivables within one year +€32,865
up €32,865 (+151.1%), from €21,747 to €54,612
of which Trade receivables: +€30,480
- Cash -€24,595
down €24,595 (-43.2%), from €56,954 to €32,359
mainly Receivables within one year (-€32,865) and Debts after one year (-€24,599)
- Tangible fixed assets -€17,714
down €17,714 (-11.2%), from €158,311 to €140,597
of which Furniture and vehicles: -€17,066
- Stocks and contracts -€3,114
down €3,114 (-43.9%), from €7,093 to €3,979
- Debts after one year -€24,599
down €24,599 (-74.7%), from €32,909 to €8,310
- Other debts -€21,052
down €21,052 (-30.2%), from €69,627 to €48,576
- Reserves +€20,546
up €20,546 (+22.3%), from €92,062 to €112,607
- Trade debts +€14,478
up €14,478 (+103.0%), from €14,059 to €28,537
- Gross operating margin -€19,822
down €19,822 (-26.6%), from €74,561 to €54,739
- Taxes -€2,280
down €2,280 (-23.0%), from €9,895 to €7,615
- Depreciation +€1,505
up €1,505 (+8.6%), from €17,436 to €18,941
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 | €246,867 | €235,114 | -€11,754 | -4.8% |
| Fixed assets | 21/28 | €158,311 | €140,597 | -€17,714 | -11.2% |
| Tangible fixed assets | 22/27 | €158,311 | €140,597 | -€17,714 | -11.2% |
| Plant, machinery and equipment | 23 | €1,989 | €1,341 | -€648 | -32.6% |
| Furniture and vehicles | 24 | €156,322 | €139,256 | -€17,066 | -10.9% |
| Current assets | 29/58 | €88,557 | €94,517 | +€5,960 | +6.7% |
| Stocks and contracts in progress | 3 | €7,093 | €3,979 | -€3,114 | -43.9% |
| Stocks | 30/36 | €7,093 | €3,979 | -€3,114 | -43.9% |
| Amounts receivable within one year | 40/41 | €21,747 | €54,612 | +€32,865 | +151.1% |
| Trade receivables | 40 | €21,747 | €52,227 | +€30,480 | +140.2% |
| Other amounts receivable | 41 | - | €2,385 | +€2,385 | |
| Cash at bank and in hand | 54/58 | €56,954 | €32,359 | -€24,595 | -43.2% |
| Deferred charges and accrued income | 490/1 | €2,763 | €3,567 | +€804 | +29.1% |
| Total equity and liabilities | 10/49 | €246,867 | €235,114 | -€11,754 | -4.8% |
| Equity | 10/15 | €96,062 | €116,607 | +€20,546 | +21.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €92,062 | €112,607 | +€20,546 | +22.3% |
| Distributable reserves | 133 | €92,062 | €112,607 | +€20,546 | +22.3% |
| Amounts payable | 17/49 | €150,806 | €118,506 | -€32,299 | -21.4% |
| Amounts payable after more than one year | 17 | €32,909 | €8,310 | -€24,599 | -74.7% |
| Financial debts | 170/4 | €32,909 | €8,310 | -€24,599 | -74.7% |
| Amounts payable within one year | 42/48 | €116,147 | €108,736 | -€7,410 | -6.4% |
| Current portion of amounts payable after more than one year | 42 | €24,111 | €24,599 | +€489 | +2.0% |
| Trade debts | 44 | €14,059 | €28,537 | +€14,478 | +103.0% |
| Suppliers | 440/4 | €14,059 | €28,537 | +€14,478 | +103.0% |
| Taxes, remuneration and social security | 45 | €8,350 | €7,024 | -€1,326 | -15.9% |
| Taxes | 450/3 | €4,168 | €6,343 | +€2,175 | +52.2% |
| Remuneration and social security | 454/9 | €4,182 | €682 | -€3,500 | -83.7% |
| Other amounts payable | 47/48 | €69,627 | €48,576 | -€21,052 | -30.2% |
| Accrued charges and deferred income | 492/3 | €1,750 | €1,460 | -€290 | -16.6% |
| Non-recurring operating income | 76A | €15,701 | - | -€15,701 | |
| Remuneration, social security and pensions | 62 | €682 | - | -€682 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,436 | €18,941 | +€1,505 | +8.6% |
| Other operating charges | 640/8 | €2,828 | €2,620 | -€208 | -7.3% |
| Gross operating margin | 9900 | €74,561 | €54,739 | -€19,822 | -26.6% |
| Operating profit (loss) | 9901 | €53,616 | €33,179 | -€20,437 | -38.1% |
| Financial income | 75/76B | €9 | €5 | -€4 | -43.0% |
| Recurring financial income | 75 | €9 | €5 | -€4 | -43.0% |
| Financial charges | 65/66B | €4,416 | €5,023 | +€607 | +13.8% |
| Recurring financial charges | 65 | €4,416 | €5,023 | +€607 | +13.8% |
| Profit (loss) for the period before taxes | 9903 | €49,209 | €28,160 | -€21,048 | -42.8% |
| Income taxes | 67/77 | €9,895 | €7,615 | -€2,280 | -23.0% |
| Profit (loss) for the period | 9904 | €39,314 | €20,546 | -€18,768 | -47.7% |
| Profit (loss) for the period to be appropriated | 9905 | €39,314 | €20,546 | -€18,768 | -47.7% |
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 5 October 2026 via checked.be.