BERGISTER: 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.
BERGISTER
Largest movements
- Cash +€3,350
up €3,350 (+76.3%), from €4,390 to €7,740
mainly Net result for the year (+€3,191) and Depreciation (+€159)
- Tangible fixed assets -€159
down €159 (-5.1%), from €3,129 to €2,970
- Profit (loss) carried forward +€3,191
up €3,191 (+2.6%), from -€124,756 to -€121,565
- Gross operating margin -€331
down €331 (-6.4%), from €5,144 to €4,813
- Depreciation +€114
up €114 (+255.3%), from €45 to €159
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 | €7,567 | €10,758 | +€3,191 | +42.2% |
| Fixed assets | 21/28 | €3,177 | €3,018 | -€159 | -5.0% |
| Tangible fixed assets | 22/27 | €3,129 | €2,970 | -€159 | -5.1% |
| Plant, machinery and equipment | 23 | €3,129 | €2,970 | -€159 | -5.1% |
| Financial fixed assets | 28 | €48 | €48 | = | 0.0% |
| Current assets | 29/58 | €4,390 | €7,740 | +€3,350 | +76.3% |
| Cash at bank and in hand | 54/58 | €4,390 | €7,740 | +€3,350 | +76.3% |
| Total equity and liabilities | 10/49 | €7,567 | €10,758 | +€3,191 | +42.2% |
| Equity | 10/15 | -€62,756 | -€59,565 | +€3,191 | +5.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€124,756 | -€121,565 | +€3,191 | +2.6% |
| Amounts payable | 17/49 | €70,323 | €70,323 | = | 0.0% |
| Amounts payable within one year | 42/48 | €70,323 | €70,323 | = | 0.0% |
| Other amounts payable | 47/48 | €70,323 | €70,323 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45 | €159 | +€114 | +255.3% |
| Other operating charges | 640/8 | €1,364 | €1,405 | +€41 | +3.0% |
| Gross operating margin | 9900 | €5,144 | €4,813 | -€331 | -6.4% |
| Operating profit (loss) | 9901 | €3,735 | €3,249 | -€486 | -13.0% |
| Financial charges | 65/66B | €29 | €59 | +€30 | +105.3% |
| Recurring financial charges | 65 | €29 | €59 | +€30 | +105.3% |
| Profit (loss) for the period before taxes | 9903 | €3,707 | €3,191 | -€516 | -13.9% |
| Profit (loss) for the period | 9904 | €3,707 | €3,191 | -€516 | -13.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,707 | €3,191 | -€516 | -13.9% |
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 30 September 2026 via checked.be.