BERGINVEST: 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.
BERGINVEST
Largest movements
- Cash -€16,904
down €16,904 (-30.2%), from €55,991 to €39,087
mainly Other debts (-€24,000) and Trade debts (-€3,590)
- Other debts -€24,000
down €24,000 (-100.0%), from €24,000 to €0
- Profit (loss) carried forward +€13,967
up €13,967 (+6694.7%), from €209 to €14,175
- Trade debts -€3,590
down €3,590 (-79.8%), from €4,502 to €911
- Accrued charges and deferred income -€3,369
down €3,369 (-4.5%), from €74,507 to €71,139
- Gross operating margin +€7,328
up €7,328 (+50.3%), from €14,581 to €21,909
- Taxes +€4,631
up €4,631 (+2020.4%), from €229 to €4,860
- Other operating charges -€1,051
down €1,051 (-26.5%), from €3,957 to €2,907
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 | €172,553 | €155,692 | -€16,861 | -9.8% |
| Fixed assets | 21/28 | €112,628 | €112,628 | = | 0.0% |
| Tangible fixed assets | 22/27 | €112,628 | €112,628 | = | 0.0% |
| Land and buildings | 22 | €112,628 | €112,628 | = | 0.0% |
| Current assets | 29/58 | €59,925 | €43,063 | -€16,861 | -28.1% |
| Amounts receivable within one year | 40/41 | €3,180 | €3,180 | = | 0.0% |
| Other amounts receivable | 41 | €3,180 | €3,180 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €55,991 | €39,087 | -€16,904 | -30.2% |
| Deferred charges and accrued income | 490/1 | €754 | €796 | +€42 | +5.6% |
| Total equity and liabilities | 10/49 | €172,553 | €155,692 | -€16,861 | -9.8% |
| Equity | 10/15 | €69,315 | €83,282 | +€13,967 | +20.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €7,106 | €7,106 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €906 | €906 | = | 0.0% |
| Profit (loss) carried forward | 14 | €209 | €14,175 | +€13,967 | +6694.7% |
| Amounts payable | 17/49 | €103,238 | €72,410 | -€30,828 | -29.9% |
| Amounts payable within one year | 42/48 | €28,731 | €1,271 | -€27,459 | -95.6% |
| Trade debts | 44 | €4,502 | €911 | -€3,590 | -79.8% |
| Suppliers | 440/4 | €4,502 | €911 | -€3,590 | -79.8% |
| Taxes, remuneration and social security | 45 | €229 | €360 | +€131 | +57.2% |
| Taxes | 450/3 | €229 | €360 | +€131 | +57.2% |
| Other amounts payable | 47/48 | €24,000 | €0 | -€24,000 | -100.0% |
| Accrued charges and deferred income | 492/3 | €74,507 | €71,139 | -€3,369 | -4.5% |
| Other operating charges | 640/8 | €3,957 | €2,907 | -€1,051 | -26.5% |
| Gross operating margin | 9900 | €14,581 | €21,909 | +€7,328 | +50.3% |
| Operating profit (loss) | 9901 | €10,624 | €19,003 | +€8,378 | +78.9% |
| Financial charges | 65/66B | €209 | €176 | -€33 | -15.7% |
| Recurring financial charges | 65 | €209 | €176 | -€33 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | €10,416 | €18,827 | +€8,411 | +80.8% |
| Income taxes | 67/77 | €229 | €4,860 | +€4,631 | +2020.4% |
| Profit (loss) for the period | 9904 | €10,187 | €13,967 | +€3,780 | +37.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,187 | €13,967 | +€3,780 | +37.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.