BERGKIP: 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.
BERGKIP
Largest movements
- Cash +€33,150
up €33,150 (+29.6%), from €111,879 to €145,029
mainly Net result for the year (+€109,312) and Depreciation (+€89,695)
- Tangible fixed assets +€22,903
up €22,903 (+3.0%), from €757,258 to €780,161
of which Plant, machinery and equipment: +€52,457
- Reserves +€109,312
up €109,312 (+29.5%), from €371,095 to €480,408
- Debts after one year -€40,245
down €40,245 (-9.8%), from €410,824 to €370,579
- Current portion of long-term debt -€19,619
down €19,619 (-32.8%), from €59,864 to €40,245
- Gross operating margin +€97,541
up €97,541 (+64.0%), from €152,494 to €250,036
- Taxes +€31,319
up €31,319 (+1863.2%), from €1,681 to €33,000
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 | €924,152 | €975,743 | +€51,591 | +5.6% |
| Formation expenses | 20 | €9,495 | €8,761 | -€734 | -7.7% |
| Fixed assets | 21/28 | €780,606 | €801,641 | +€21,035 | +2.7% |
| Intangible fixed assets | 21 | €23,348 | €21,480 | -€1,868 | -8.0% |
| Tangible fixed assets | 22/27 | €757,258 | €780,161 | +€22,903 | +3.0% |
| Land and buildings | 22 | €699,128 | €647,902 | -€51,226 | -7.3% |
| Plant, machinery and equipment | 23 | €57,778 | €110,235 | +€52,457 | +90.8% |
| Furniture and vehicles | 24 | €351 | €19,549 | +€19,197 | +5462.7% |
| Assets under construction and advance payments | 27 | €0 | €2,475 | +€2,475 | |
| Current assets | 29/58 | €134,051 | €165,341 | +€31,290 | +23.3% |
| Amounts receivable within one year | 40/41 | €18,855 | €17,635 | -€1,220 | -6.5% |
| Trade receivables | 40 | €15,036 | €17,635 | +€2,599 | +17.3% |
| Other amounts receivable | 41 | €3,819 | €0 | -€3,819 | -100.0% |
| Cash at bank and in hand | 54/58 | €111,879 | €145,029 | +€33,150 | +29.6% |
| Deferred charges and accrued income | 490/1 | €3,317 | €2,677 | -€640 | -19.3% |
| Total equity and liabilities | 10/49 | €924,152 | €975,743 | +€51,591 | +5.6% |
| Equity | 10/15 | €391,095 | €500,408 | +€109,312 | +28.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €371,095 | €480,408 | +€109,312 | +29.5% |
| Distributable reserves | 133 | €371,095 | €480,408 | +€109,312 | +29.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €533,057 | €475,335 | -€57,721 | -10.8% |
| Amounts payable after more than one year | 17 | €410,824 | €370,579 | -€40,245 | -9.8% |
| Financial debts | 170/4 | €410,824 | €370,579 | -€40,245 | -9.8% |
| Amounts payable within one year | 42/48 | €118,276 | €101,156 | -€17,120 | -14.5% |
| Current portion of amounts payable after more than one year | 42 | €59,864 | €40,245 | -€19,619 | -32.8% |
| Trade debts | 44 | €5,022 | €1,862 | -€3,160 | -62.9% |
| Suppliers | 440/4 | €5,022 | €1,862 | -€3,160 | -62.9% |
| Taxes, remuneration and social security | 45 | €3,700 | €7,624 | +€3,924 | +106.1% |
| Taxes | 450/3 | €3,700 | €7,624 | +€3,924 | +106.1% |
| Other amounts payable | 47/48 | €49,690 | €51,424 | +€1,734 | +3.5% |
| Accrued charges and deferred income | 492/3 | €3,957 | €3,601 | -€356 | -9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88,289 | €89,695 | +€1,406 | +1.6% |
| Other operating charges | 640/8 | €4,617 | €4,896 | +€280 | +6.1% |
| Gross operating margin | 9900 | €152,494 | €250,036 | +€97,541 | +64.0% |
| Operating profit (loss) | 9901 | €59,589 | €155,445 | +€95,856 | +160.9% |
| Financial income | 75/76B | €0 | €157 | +€157 | |
| Recurring financial income | 75 | €0 | €157 | +€157 | |
| Financial charges | 65/66B | €14,882 | €13,288 | -€1,594 | -10.7% |
| Recurring financial charges | 65 | €14,882 | €13,288 | -€1,594 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €44,707 | €142,313 | +€97,606 | +218.3% |
| Income taxes | 67/77 | €1,681 | €33,000 | +€31,319 | +1863.2% |
| Profit (loss) for the period | 9904 | €43,026 | €109,312 | +€66,287 | +154.1% |
| Profit (loss) for the period to be appropriated | 9905 | €43,026 | €109,312 | +€66,287 | +154.1% |
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 11 October 2026 via checked.be.