BERGMANS: 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.
BERGMANS
Largest movements
- Cash +€90,923
up €90,923 (+129.3%), from €70,293 to €161,215
mainly Net result for the year (+€32,240) and Receivables within one year (+€23,933)
- Receivables within one year -€23,933
down €23,933 (-30.2%), from €79,317 to €55,385
of which Trade receivables: -€27,242
- Reserves +€32,240
up €32,240 (+28.1%), from €114,696 to €146,935
of which Distributable reserves: +€32,240
- Trade debts +€21,877
up €21,877 (+377.3%), from €5,799 to €27,676
- Tax, wage and social debts +€10,473
up €10,473 (+829.6%), from €1,262 to €11,736
- Other debts +€2,400
up €2,400 (+19.6%), from €12,228 to €14,628
- Gross operating margin +€49,107
up €49,107 (+2611.0%), from €1,881 to €50,987
- Taxes +€10,473
up €10,473 (+829.6%), from €1,262 to €11,736
- Financial charges +€9,019
up €9,019 (+3258.6%), from €277 to €9,296
- Financial income -€956
down €956 (-24.1%), from €3,970 to €3,013
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 | €158,985 | €225,975 | +€66,990 | +42.1% |
| Fixed assets | 21/28 | €375 | €375 | = | 0.0% |
| Financial fixed assets | 28 | €375 | €375 | = | 0.0% |
| Current assets | 29/58 | €158,610 | €225,600 | +€66,990 | +42.2% |
| Stocks and contracts in progress | 3 | €9,000 | €9,000 | = | 0.0% |
| Stocks | 30/36 | €9,000 | €9,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €79,317 | €55,385 | -€23,933 | -30.2% |
| Trade receivables | 40 | €33,173 | €5,931 | -€27,242 | -82.1% |
| Other amounts receivable | 41 | €46,144 | €49,454 | +€3,310 | +7.2% |
| Cash at bank and in hand | 54/58 | €70,293 | €161,215 | +€90,923 | +129.3% |
| Total equity and liabilities | 10/49 | €158,985 | €225,975 | +€66,990 | +42.1% |
| Equity | 10/15 | €139,696 | €171,935 | +€32,240 | +23.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €114,696 | €146,935 | +€32,240 | +28.1% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €112,196 | €144,435 | +€32,240 | +28.7% |
| Amounts payable | 17/49 | €19,289 | €54,040 | +€34,751 | +180.2% |
| Amounts payable within one year | 42/48 | €19,289 | €54,040 | +€34,751 | +180.2% |
| Trade debts | 44 | €5,799 | €27,676 | +€21,877 | +377.3% |
| Suppliers | 440/4 | €5,799 | €27,676 | +€21,877 | +377.3% |
| Taxes, remuneration and social security | 45 | €1,262 | €11,736 | +€10,473 | +829.6% |
| Taxes | 450/3 | €1,262 | €11,736 | +€10,473 | +829.6% |
| Other amounts payable | 47/48 | €12,228 | €14,628 | +€2,400 | +19.6% |
| Other operating charges | 640/8 | €941 | €730 | -€211 | -22.4% |
| Gross operating margin | 9900 | €1,881 | €50,987 | +€49,107 | +2611.0% |
| Operating profit (loss) | 9901 | €940 | €50,258 | +€49,318 | +5245.7% |
| Financial income | 75/76B | €3,970 | €3,013 | -€956 | -24.1% |
| Recurring financial income | 75 | €3,970 | €3,013 | -€956 | -24.1% |
| Financial charges | 65/66B | €277 | €9,296 | +€9,019 | +3258.6% |
| Recurring financial charges | 65 | €277 | €9,296 | +€9,019 | +3258.6% |
| Profit (loss) for the period before taxes | 9903 | €4,633 | €43,975 | +€39,343 | +849.2% |
| Income taxes | 67/77 | €1,262 | €11,736 | +€10,473 | +829.6% |
| Profit (loss) for the period | 9904 | €3,370 | €32,240 | +€28,869 | +856.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,370 | €32,240 | +€28,869 | +856.5% |
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 6 October 2026 via checked.be.