BERGIES: 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.
BERGIES
Largest movements
- Receivables within one year +€2,209
up €2,209 (+37.9%), from €5,824 to €8,033
- Cash -€1,494
down €1,494 (-12.8%), from €11,625 to €10,131
mainly Receivables within one year (-€2,209)
- Profit (loss) carried forward +€525
up €525 (+20.8%), from -€2,524 to -€2,000
- Tax, wage and social debts +€191
up €191 (+196.7%), from €97 to €288
- Gross operating margin -€698
down €698 (-46.0%), from €1,519 to €820
- Other operating charges -€387
no longer reported in 2025 (was €387)
- Taxes +€94
up €94 (+96.7%), from €97 to €191
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 | €17,573 | €18,288 | +€715 | +4.1% |
| Fixed assets | 21/28 | €124 | €124 | = | 0.0% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €17,449 | €18,164 | +€715 | +4.1% |
| Amounts receivable within one year | 40/41 | €5,824 | €8,033 | +€2,209 | +37.9% |
| Other amounts receivable | 41 | €5,824 | €8,033 | +€2,209 | +37.9% |
| Cash at bank and in hand | 54/58 | €11,625 | €10,131 | -€1,494 | -12.8% |
| Total equity and liabilities | 10/49 | €17,573 | €18,288 | +€715 | +4.1% |
| Equity | 10/15 | €17,476 | €18,000 | +€525 | +3.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,524 | -€2,000 | +€525 | +20.8% |
| Amounts payable | 17/49 | €97 | €288 | +€191 | +196.7% |
| Amounts payable within one year | 42/48 | €97 | €288 | +€191 | +196.7% |
| Taxes, remuneration and social security | 45 | €97 | €288 | +€191 | +196.7% |
| Taxes | 450/3 | €97 | €288 | +€191 | +196.7% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €1,519 | €820 | -€698 | -46.0% |
| Operating profit (loss) | 9901 | €1,132 | €820 | -€311 | -27.5% |
| Financial charges | 65/66B | €104 | €105 | +€2 | +1.4% |
| Recurring financial charges | 65 | €104 | €105 | +€2 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €1,028 | €715 | -€313 | -30.4% |
| Income taxes | 67/77 | €97 | €191 | +€94 | +96.7% |
| Profit (loss) for the period | 9904 | €931 | €525 | -€406 | -43.7% |
| Profit (loss) for the period to be appropriated | 9905 | €931 | €525 | -€406 | -43.7% |
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.