BERGMANS: 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.
BERGMANS
Largest movements
- Cash +€44,532
up €44,532 (+43.4%), from €102,511 to €147,044
mainly Net result for the year (+€178,002) and Other debts (+€111,000)
- Receivables within one year -€41,707
no longer reported in 2025 (was €41,707)
- Other debts +€111,000
new in 2025: €111,000
- Trade debts -€85,695
down €85,695 (-75.8%), from €113,125 to €27,430
- Debts after one year -€84,593
down €84,593 (-12.9%), from €656,702 to €572,109
- Reserves +€67,002
up €67,002 (+7.7%), from €869,291 to €936,293
- Current portion of long-term debt -€18,899
down €18,899 (-29.2%), from €64,640 to €45,741
- Financial income +€61,875
up €61,875 (+66.3%), from €93,353 to €155,228
- Gross operating margin -€13,918
down €13,918 (-8.1%), from €170,859 to €156,941
- Financial charges +€12,343
up €12,343 (+82.5%), from €14,954 to €27,297
- Depreciation +€8,853
up €8,853 (+14.7%), from €60,232 to €69,085
- Other operating charges +€4,544
up €4,544 (+292%), from €1,559 to €6,102
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 | €1,723,252 | €1,711,832 | -€11,420 | -0.7% |
| Fixed assets | 21/28 | €1,440,356 | €1,424,245 | -€16,110 | -1.1% |
| Tangible fixed assets | 22/27 | €1,187,356 | €1,171,245 | -€16,110 | -1.4% |
| Land and buildings | 22 | €1,181,909 | €1,141,073 | -€40,836 | -3.5% |
| Furniture and vehicles | 24 | €5,447 | €30,172 | +€24,726 | +454% |
| Financial fixed assets | 28 | €253,000 | €253,000 | = | 0.0% |
| Current assets | 29/58 | €282,896 | €287,586 | +€4,690 | +1.7% |
| Amounts receivable within one year | 40/41 | €41,707 | - | -€41,707 | |
| Other amounts receivable | 41 | €41,707 | - | -€41,707 | |
| Current investments | 50/53 | €137,890 | €137,890 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €102,511 | €147,044 | +€44,532 | +43.4% |
| Deferred charges and accrued income | 490/1 | €788 | €2,653 | +€1,865 | +237% |
| Total equity and liabilities | 10/49 | €1,723,252 | €1,711,832 | -€11,420 | -0.7% |
| Equity | 10/15 | €887,891 | €954,893 | +€67,002 | +7.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €869,291 | €936,293 | +€67,002 | +7.7% |
| Non-distributable reserves | 130/1 | €869,291 | €936,293 | +€67,002 | +7.7% |
| Other | 1319 | €869,291 | €936,293 | +€67,002 | +7.7% |
| Amounts payable | 17/49 | €835,361 | €756,939 | -€78,423 | -9.4% |
| Amounts payable after more than one year | 17 | €656,702 | €572,109 | -€84,593 | -12.9% |
| Financial debts | 170/4 | €656,702 | €572,109 | -€84,593 | -12.9% |
| Amounts payable within one year | 42/48 | €178,540 | €184,710 | +€6,170 | +3.5% |
| Current portion of amounts payable after more than one year | 42 | €64,640 | €45,741 | -€18,899 | -29.2% |
| Trade debts | 44 | €113,125 | €27,430 | -€85,695 | -75.8% |
| Suppliers | 440/4 | €113,125 | €27,430 | -€85,695 | -75.8% |
| Taxes, remuneration and social security | 45 | €775 | €539 | -€236 | -30.4% |
| Taxes | 450/3 | €775 | €539 | -€236 | -30.4% |
| Other amounts payable | 47/48 | - | €111,000 | +€111,000 | |
| Accrued charges and deferred income | 492/3 | €120 | €120 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,232 | €69,085 | +€8,853 | +14.7% |
| Other operating charges | 640/8 | €1,559 | €6,102 | +€4,544 | +292% |
| Non-recurring operating charges | 66A | - | €468 | +€468 | |
| Gross operating margin | 9900 | €170,859 | €156,941 | -€13,918 | -8.1% |
| Operating profit (loss) | 9901 | €109,068 | €81,285 | -€27,783 | -25.5% |
| Financial income | 75/76B | €93,353 | €155,228 | +€61,875 | +66.3% |
| Recurring financial income | 75 | €93,353 | €155,228 | +€61,875 | +66.3% |
| Financial charges | 65/66B | €14,954 | €27,297 | +€12,343 | +82.5% |
| Recurring financial charges | 65 | €14,954 | €27,297 | +€12,343 | +82.5% |
| Profit (loss) for the period before taxes | 9903 | €187,467 | €209,216 | +€21,749 | +11.6% |
| Income taxes | 67/77 | €29,837 | €31,214 | +€1,376 | +4.6% |
| Profit (loss) for the period | 9904 | €157,630 | €178,002 | +€20,372 | +12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €157,630 | €178,002 | +€20,372 | +12.9% |
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 13 October 2026 via checked.be.