Bergmann Catering: 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.
Bergmann Catering
Largest movements
- Tangible fixed assets +€184,608
up €184,608 (+131%), from €141,254 to €325,862
of which Land and buildings: +€182,714
- Current investments -€45,000
down €45,000 (-64.3%), from €70,000 to €25,000
- Receivables within one year -€18,856
down €18,856 (-51.2%), from €36,833 to €17,978
of which Other amounts receivable: -€28,255
- Cash -€14,717
down €14,717 (-79.3%), from €18,565 to €3,848
mainly Investment in fixed assets (net) (-€190,862) and Contributions, distributions and other (-€84,426)
- Debts after one year +€84,000
up €84,000 (+144%), from €58,334 to €142,334
- Reserves -€45,472
down €45,472 (-22.7%), from €200,750 to €155,278
- Other debts +€24,969
up €24,969 (+2,774%), from €900 to €25,869
- Current portion of long-term debt +€24,000
up €24,000 (+240%), from €10,000 to €34,000
- Trade debts +€15,841
up €15,841 (+471%), from €3,366 to €19,207
- Other operating charges +€13,932
up €13,932 (+950%), from €1,467 to €15,399
- Gross operating margin -€10,773
down €10,773 (-10.9%), from €98,600 to €87,827
- Taxes -€9,530
down €9,530 (-33.4%), from €28,503 to €18,973
- Depreciation +€1,946
up €1,946 (+45.2%), from €4,308 to €6,254
- Financial charges +€1,927
up €1,927 (+93.2%), from €2,067 to €3,994
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 | €294,809 | €399,242 | +€104,433 | +35.4% |
| Fixed assets | 21/28 | €141,254 | €325,862 | +€184,608 | +131% |
| Tangible fixed assets | 22/27 | €141,254 | €325,862 | +€184,608 | +131% |
| Land and buildings | 22 | €130,000 | €312,714 | +€182,714 | +141% |
| Plant, machinery and equipment | 23 | €9,847 | €6,402 | -€3,444 | -35.0% |
| Furniture and vehicles | 24 | €1,407 | €6,745 | +€5,338 | +379% |
| Current assets | 29/58 | €153,555 | €73,380 | -€80,175 | -52.2% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Other amounts receivable | 291 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €36,833 | €17,978 | -€18,856 | -51.2% |
| Trade receivables | 40 | €660 | €10,060 | +€9,400 | +1,424% |
| Other amounts receivable | 41 | €36,173 | €7,918 | -€28,255 | -78.1% |
| Current investments | 50/53 | €70,000 | €25,000 | -€45,000 | -64.3% |
| Cash at bank and in hand | 54/58 | €18,565 | €3,848 | -€14,717 | -79.3% |
| Deferred charges and accrued income | 490/1 | €3,157 | €1,555 | -€1,602 | -50.8% |
| Total equity and liabilities | 10/49 | €294,809 | €399,242 | +€104,433 | +35.4% |
| Equity | 10/15 | €203,750 | €158,278 | -€45,472 | -22.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €200,750 | €155,278 | -€45,472 | -22.7% |
| Distributable reserves | 133 | €200,750 | €155,278 | -€45,472 | -22.7% |
| Amounts payable | 17/49 | €91,059 | €240,964 | +€149,905 | +165% |
| Amounts payable after more than one year | 17 | €58,334 | €142,334 | +€84,000 | +144% |
| Financial debts | 170/4 | €58,334 | €142,334 | +€84,000 | +144% |
| Amounts payable within one year | 42/48 | €29,505 | €94,727 | +€65,222 | +221% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €34,000 | +€24,000 | +240% |
| Financial debts | 43 | €6,667 | €6,756 | +€89 | +1.3% |
| Other loans | 439 | €6,667 | €6,756 | +€89 | +1.3% |
| Trade debts | 44 | €3,366 | €19,207 | +€15,841 | +471% |
| Suppliers | 440/4 | €3,366 | €19,207 | +€15,841 | +471% |
| Taxes, remuneration and social security | 45 | €8,573 | €8,897 | +€324 | +3.8% |
| Taxes | 450/3 | €8,283 | €8,583 | +€300 | +3.6% |
| Remuneration and social security | 454/9 | €290 | €314 | +€24 | +8.2% |
| Other amounts payable | 47/48 | €900 | €25,869 | +€24,969 | +2,774% |
| Accrued charges and deferred income | 492/3 | €3,220 | €3,903 | +€683 | +21.2% |
| Non-recurring operating income | 76A | - | €1,000 | +€1,000 | |
| Remuneration, social security and pensions | 62 | €5,752 | €6,139 | +€387 | +6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,308 | €6,254 | +€1,946 | +45.2% |
| Other operating charges | 640/8 | €1,467 | €15,399 | +€13,932 | +950% |
| Gross operating margin | 9900 | €98,600 | €87,827 | -€10,773 | -10.9% |
| Operating profit (loss) | 9901 | €87,073 | €60,035 | -€27,039 | -31.1% |
| Financial income | 75/76B | €2,816 | €1,886 | -€930 | -33.0% |
| Recurring financial income | 75 | €2,816 | €1,886 | -€930 | -33.0% |
| Financial charges | 65/66B | €2,067 | €3,994 | +€1,927 | +93.2% |
| Recurring financial charges | 65 | €2,067 | €3,994 | +€1,927 | +93.2% |
| Profit (loss) for the period before taxes | 9903 | €87,822 | €57,926 | -€29,896 | -34.0% |
| Income taxes | 67/77 | €28,503 | €18,973 | -€9,530 | -33.4% |
| Profit (loss) for the period | 9904 | €59,320 | €38,953 | -€20,366 | -34.3% |
| Profit (loss) for the period to be appropriated | 9905 | €59,320 | €38,953 | -€20,366 | -34.3% |
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 21 October 2026 via checked.be.