BergIT: what changed
Two financial 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.
BergIT
Largest movements
- Cash +€30,735
up €30,735 (+25.2%), from €122,007 to €152,742
mainly Net result for the year (+€29,050) and Deferred charges and accrued income (+€12,230)
- Deferred charges and accrued income -€12,230
down €12,230 (-97.0%), from €12,614 to €383
- Receivables within one year +€6,249
up €6,249 (+663%), from €943 to €7,193
of which Trade receivables: +€6,200
- Tangible fixed assets -€5,126
down €5,126 (-69.2%), from €7,408 to €2,282
- Reserves +€22,208
up €22,208 (+19.9%), from €111,757 to €133,964
- Current portion of long-term debt -€3,280
down €3,280 (-66.2%), from €4,950 to €1,671
- Gross operating margin -€13,541
down €13,541 (-21.9%), from €61,807 to €48,266
- Taxes -€3,954
down €3,954 (-24.7%), from €15,983 to €12,029
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.
Derived cash bridge
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 | €152,128 | €170,817 | +€18,689 | +12.3% |
| Fixed assets | 21/28 | €7,408 | €2,282 | -€5,126 | -69.2% |
| Tangible fixed assets | 22/27 | €7,408 | €2,282 | -€5,126 | -69.2% |
| Furniture and vehicles | 24 | €7,408 | €2,282 | -€5,126 | -69.2% |
| Current assets | 29/58 | €144,721 | €168,536 | +€23,815 | +16.5% |
| Amounts receivable after more than one year | 29 | €9,157 | €8,218 | -€939 | -10.3% |
| Other amounts receivable | 291 | €9,157 | €8,218 | -€939 | -10.3% |
| Amounts receivable within one year | 40/41 | €943 | €7,193 | +€6,249 | +663% |
| Trade receivables | 40 | - | €6,200 | +€6,200 | |
| Other amounts receivable | 41 | €943 | €993 | +€49 | +5.2% |
| Cash at bank and in hand | 54/58 | €122,007 | €152,742 | +€30,735 | +25.2% |
| Deferred charges and accrued income | 490/1 | €12,614 | €383 | -€12,230 | -97.0% |
| Total equity and liabilities | 10/49 | €152,128 | €170,817 | +€18,689 | +12.3% |
| Equity | 10/15 | €129,515 | €151,723 | +€22,208 | +17.1% |
| Contributions | 10/11 | €14,900 | €14,900 | = | 0.0% |
| Reserves | 13 | €111,757 | €133,964 | +€22,208 | +19.9% |
| Distributable reserves | 133 | €111,757 | €133,964 | +€22,208 | +19.9% |
| Profit (loss) carried forward | 14 | €2,859 | €2,859 | = | 0.0% |
| Amounts payable | 17/49 | €22,613 | €19,094 | -€3,519 | -15.6% |
| Amounts payable after more than one year | 17 | €1,671 | - | -€1,671 | |
| Financial debts | 170/4 | €1,671 | - | -€1,671 | |
| Amounts payable within one year | 42/48 | €20,876 | €19,027 | -€1,849 | -8.9% |
| Current portion of amounts payable after more than one year | 42 | €4,950 | €1,671 | -€3,280 | -66.2% |
| Trade debts | 44 | - | €1,537 | +€1,537 | |
| Suppliers | 440/4 | - | €1,537 | +€1,537 | |
| Taxes, remuneration and social security | 45 | €14,610 | €14,532 | -€78 | -0.5% |
| Taxes | 450/3 | €14,610 | €14,532 | -€78 | -0.5% |
| Other amounts payable | 47/48 | €1,316 | €1,287 | -€29 | -2.2% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,043 | €6,140 | +€97 | +1.6% |
| Other operating charges | 640/8 | €524 | €539 | +€15 | +2.9% |
| Gross operating margin | 9900 | €61,807 | €48,266 | -€13,541 | -21.9% |
| Operating profit (loss) | 9901 | €55,240 | €41,587 | -€13,653 | -24.7% |
| Financial income | 75/76B | €317 | €290 | -€27 | -8.5% |
| Recurring financial income | 75 | €317 | €290 | -€27 | -8.5% |
| Financial charges | 65/66B | €845 | €798 | -€48 | -5.6% |
| Recurring financial charges | 65 | €845 | €798 | -€48 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €54,711 | €41,079 | -€13,632 | -24.9% |
| Income taxes | 67/77 | €15,983 | €12,029 | -€3,954 | -24.7% |
| Profit (loss) for the period | 9904 | €38,728 | €29,050 | -€9,679 | -25.0% |
| Profit (loss) for the period to be appropriated | 9905 | €38,728 | €29,050 | -€9,679 | -25.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.