BERGMANS IT: 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 IT
Largest movements
- Cash +€44,378
up €44,378 (+161%), from €27,499 to €71,877
mainly Net result for the year (+€44,104) and Other debts (+€1,184)
- Receivables within one year +€1,458
up €1,458 (+11.7%), from €12,460 to €13,918
- Reserves +€44,104
up €44,104 (+150%), from €29,306 to €73,411
- Tax, wage and social debts -€1,310
down €1,310 (-13.5%), from €9,689 to €8,379
of which Remuneration and social security: -€3,199
- Other debts +€1,184
up €1,184 (+890%), from €133 to €1,317
- Trade debts +€1,119
up €1,119 (+1,288%), from €87 to €1,206
- Gross operating margin +€19,401
up €19,401 (+49.6%), from €39,114 to €58,516
- Taxes +€3,817
up €3,817 (+48.5%), from €7,869 to €11,686
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 | €41,716 | €86,813 | +€45,098 | +108% |
| Fixed assets | 21/28 | €1,336 | €841 | -€496 | -37.1% |
| Tangible fixed assets | 22/27 | €1,336 | €841 | -€496 | -37.1% |
| Furniture and vehicles | 24 | €1,336 | €841 | -€496 | -37.1% |
| Current assets | 29/58 | €40,379 | €85,972 | +€45,593 | +113% |
| Amounts receivable within one year | 40/41 | €12,460 | €13,918 | +€1,458 | +11.7% |
| Trade receivables | 40 | €12,460 | €13,918 | +€1,458 | +11.7% |
| Cash at bank and in hand | 54/58 | €27,499 | €71,877 | +€44,378 | +161% |
| Deferred charges and accrued income | 490/1 | €420 | €178 | -€243 | -57.7% |
| Total equity and liabilities | 10/49 | €41,716 | €86,813 | +€45,098 | +108% |
| Equity | 10/15 | €31,806 | €75,911 | +€44,104 | +139% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €29,306 | €73,411 | +€44,104 | +150% |
| Distributable reserves | 133 | €29,306 | €73,411 | +€44,104 | +150% |
| Amounts payable | 17/49 | €9,909 | €10,903 | +€993 | +10.0% |
| Amounts payable within one year | 42/48 | €9,909 | €10,903 | +€993 | +10.0% |
| Trade debts | 44 | €87 | €1,206 | +€1,119 | +1,288% |
| Suppliers | 440/4 | €87 | €1,206 | +€1,119 | +1,288% |
| Taxes, remuneration and social security | 45 | €9,689 | €8,379 | -€1,310 | -13.5% |
| Taxes | 450/3 | €6,490 | €8,379 | +€1,889 | +29.1% |
| Remuneration and social security | 454/9 | €3,199 | - | -€3,199 | |
| Other amounts payable | 47/48 | €133 | €1,317 | +€1,184 | +890% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €150 | €496 | +€345 | +230% |
| Other operating charges | 640/8 | €100 | €147 | +€47 | +47.0% |
| Gross operating margin | 9900 | €39,114 | €58,516 | +€19,401 | +49.6% |
| Operating profit (loss) | 9901 | €38,864 | €57,873 | +€19,009 | +48.9% |
| Financial charges | 65/66B | €1,689 | €2,083 | +€394 | +23.3% |
| Recurring financial charges | 65 | €1,689 | €2,083 | +€394 | +23.3% |
| Profit (loss) for the period before taxes | 9903 | €37,175 | €55,790 | +€18,615 | +50.1% |
| Income taxes | 67/77 | €7,869 | €11,686 | +€3,817 | +48.5% |
| Profit (loss) for the period | 9904 | €29,306 | €44,104 | +€14,798 | +50.5% |
| Profit (loss) for the period to be appropriated | 9905 | €29,306 | €44,104 | +€14,798 | +50.5% |
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 17 October 2026 via checked.be.