BERGMANN-GRONESCHILD: 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-GRONESCHILD
Largest movements
- Tangible fixed assets -€28,977
down €28,977 (-6.7%), from €429,548 to €400,571
of which Land and buildings: -€25,840
- Stocks and contracts -€26,292
down €26,292 (-30.8%), from €85,396 to €59,104
- Cash +€8,158
up €8,158 (+75.4%), from €10,817 to €18,976
mainly Depreciation (+€39,005) and Stocks and contracts (+€26,292)
- Deferred charges and accrued income -€6,981
down €6,981 (-98.8%), from €7,064 to €83
- Receivables within one year +€6,035
up €6,035 (+15.2%), from €39,792 to €45,827
of which Trade receivables: +€8,035
- Debts after one year -€29,493
down €29,493 (-8.5%), from €346,924 to €317,432
- Tax, wage and social debts -€13,707
down €13,707 (-16.1%), from €85,268 to €71,560
of which Taxes: -€17,488
- Profit (loss) carried forward -€8,323
down €8,323 (-6.4%), from -€129,067 to -€137,390
- Staff costs +€25,289
up €25,289 (+36.9%), from €68,454 to €93,744
- Gross operating margin +€5,030
up €5,030 (+3.4%), from €146,830 to €151,860
- Depreciation -€2,395
down €2,395 (-5.8%), from €41,400 to €39,005
- Other operating charges +€2,240
up €2,240 (+69.4%), from €3,228 to €5,468
- Financial charges -€2,053
down €2,053 (-9.6%), from €21,496 to €19,443
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 | €573,422 | €525,364 | -€48,057 | -8.4% |
| Fixed assets | 21/28 | €430,352 | €401,375 | -€28,977 | -6.7% |
| Tangible fixed assets | 22/27 | €429,548 | €400,571 | -€28,977 | -6.7% |
| Land and buildings | 22 | €398,988 | €373,148 | -€25,840 | -6.5% |
| Plant, machinery and equipment | 23 | €26,833 | €19,249 | -€7,585 | -28.3% |
| Furniture and vehicles | 24 | €3,727 | €8,174 | +€4,448 | +119% |
| Financial fixed assets | 28 | €804 | €804 | = | 0.0% |
| Current assets | 29/58 | €143,070 | €123,990 | -€19,080 | -13.3% |
| Stocks and contracts in progress | 3 | €85,396 | €59,104 | -€26,292 | -30.8% |
| Stocks | 30/36 | €85,396 | €59,104 | -€26,292 | -30.8% |
| Amounts receivable within one year | 40/41 | €39,792 | €45,827 | +€6,035 | +15.2% |
| Trade receivables | 40 | €35,792 | €43,827 | +€8,035 | +22.4% |
| Other amounts receivable | 41 | €4,000 | €2,000 | -€2,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €10,817 | €18,976 | +€8,158 | +75.4% |
| Deferred charges and accrued income | 490/1 | €7,064 | €83 | -€6,981 | -98.8% |
| Total equity and liabilities | 10/49 | €573,422 | €525,364 | -€48,057 | -8.4% |
| Equity | 10/15 | -€15,616 | -€23,939 | -€8,323 | -53.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €94,859 | €94,859 | = | 0.0% |
| Distributable reserves | 133 | €94,859 | €94,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€129,067 | -€137,390 | -€8,323 | -6.4% |
| Amounts payable | 17/49 | €589,037 | €549,303 | -€39,734 | -6.7% |
| Amounts payable after more than one year | 17 | €346,924 | €317,432 | -€29,493 | -8.5% |
| Financial debts | 170/4 | €346,924 | €317,432 | -€29,493 | -8.5% |
| Amounts payable within one year | 42/48 | €242,113 | €231,872 | -€10,241 | -4.2% |
| Current portion of amounts payable after more than one year | 42 | €31,201 | €29,493 | -€1,708 | -5.5% |
| Financial debts | 43 | €5,029 | €4,386 | -€643 | -12.8% |
| Credit institutions | 430/8 | €5,029 | €4,386 | -€643 | -12.8% |
| Trade debts | 44 | €74,603 | €76,196 | +€1,594 | +2.1% |
| Suppliers | 440/4 | €74,603 | €76,196 | +€1,594 | +2.1% |
| Advances received on contracts in progress | 46 | €3,836 | €3,436 | -€400 | -10.4% |
| Taxes, remuneration and social security | 45 | €85,268 | €71,560 | -€13,707 | -16.1% |
| Taxes | 450/3 | €75,913 | €58,425 | -€17,488 | -23.0% |
| Remuneration and social security | 454/9 | €9,354 | €13,135 | +€3,781 | +40.4% |
| Other amounts payable | 47/48 | €42,178 | €46,801 | +€4,623 | +11.0% |
| Remuneration, social security and pensions | 62 | €68,454 | €93,744 | +€25,289 | +36.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,400 | €39,005 | -€2,395 | -5.8% |
| Other operating charges | 640/8 | €3,228 | €5,468 | +€2,240 | +69.4% |
| Non-recurring operating charges | 66A | €9,235 | €2,381 | -€6,854 | -74.2% |
| Gross operating margin | 9900 | €146,830 | €151,860 | +€5,030 | +3.4% |
| Operating profit (loss) | 9901 | €24,512 | €11,262 | -€13,250 | -54.1% |
| Financial income | 75/76B | €7 | €75 | +€68 | +944% |
| Recurring financial income | 75 | €7 | €75 | +€68 | +944% |
| Financial charges | 65/66B | €21,496 | €19,443 | -€2,053 | -9.6% |
| Recurring financial charges | 65 | €21,496 | €19,443 | -€2,053 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €3,023 | -€8,106 | -€11,129 | |
| Income taxes | 67/77 | €237 | €218 | -€20 | -8.3% |
| Profit (loss) for the period | 9904 | €2,786 | -€8,323 | -€11,110 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,786 | -€8,323 | -€11,110 |
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 14 October 2026 via checked.be.