BERGS: 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.
BERGS
Largest movements
- Cash +€5,756
up €5,756 (+159.9%), from €3,599 to €9,355
mainly Net result for the year (+€8,174) and Trade debts (+€5,674)
- Tangible fixed assets +€4,809
up €4,809 (+6.9%), from €69,669 to €74,478
of which Land and buildings: +€5,122
- Receivables within one year -€2,753
down €2,753 (-42.0%), from €6,555 to €3,802
of which Other amounts receivable: -€5,253
- Deferred charges and accrued income -€2,264
down €2,264 (-32.2%), from €7,038 to €4,773
- Profit (loss) carried forward +€8,048
up €8,048, from -€8,048 to €0
- Trade debts +€5,674
up €5,674 (+3919.3%), from €145 to €5,819
- Other debts -€5,175
down €5,175 (-48.9%), from €10,589 to €5,414
- Tax, wage and social debts -€3,125
down €3,125 (-46.1%), from €6,775 to €3,650
- Gross operating margin +€17,151
up €17,151 (+408.3%), from €4,200 to €21,351
- Depreciation -€5,884
down €5,884 (-63.1%), from €9,320 to €3,436
- Other operating charges +€4,573
up €4,573 (+741.0%), from €617 to €5,190
- Financial charges -€1,342
down €1,342 (-32.1%), from €4,181 to €2,839
- Taxes +€1,250
up €1,250, from -€553 to €698
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 | €86,861 | €92,409 | +€5,548 | +6.4% |
| Fixed assets | 21/28 | €69,669 | €74,478 | +€4,809 | +6.9% |
| Tangible fixed assets | 22/27 | €69,669 | €74,478 | +€4,809 | +6.9% |
| Land and buildings | 22 | €65,494 | €70,616 | +€5,122 | +7.8% |
| Plant, machinery and equipment | 23 | - | €3,863 | +€3,863 | |
| Furniture and vehicles | 24 | €4,175 | - | -€4,175 | |
| Current assets | 29/58 | €17,192 | €17,931 | +€739 | +4.3% |
| Amounts receivable within one year | 40/41 | €6,555 | €3,802 | -€2,753 | -42.0% |
| Trade receivables | 40 | - | €2,500 | +€2,500 | |
| Other amounts receivable | 41 | €6,555 | €1,302 | -€5,253 | -80.1% |
| Cash at bank and in hand | 54/58 | €3,599 | €9,355 | +€5,756 | +159.9% |
| Deferred charges and accrued income | 490/1 | €7,038 | €4,773 | -€2,264 | -32.2% |
| Total equity and liabilities | 10/49 | €86,861 | €92,409 | +€5,548 | +6.4% |
| Equity | 10/15 | €4,352 | €12,526 | +€8,174 | +187.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | - | €126 | +€126 | |
| Distributable reserves | 133 | - | €126 | +€126 | |
| Profit (loss) carried forward | 14 | -€8,048 | €0 | +€8,048 | |
| Amounts payable | 17/49 | €82,509 | €79,883 | -€2,626 | -3.2% |
| Amounts payable after more than one year | 17 | €65,000 | €65,000 | = | 0.0% |
| Financial debts | 170/4 | €65,000 | €65,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €17,509 | €14,883 | -€2,626 | -15.0% |
| Trade debts | 44 | €145 | €5,819 | +€5,674 | +3919.3% |
| Suppliers | 440/4 | €145 | €5,819 | +€5,674 | +3919.3% |
| Taxes, remuneration and social security | 45 | €6,775 | €3,650 | -€3,125 | -46.1% |
| Taxes | 450/3 | €6,775 | €3,650 | -€3,125 | -46.1% |
| Other amounts payable | 47/48 | €10,589 | €5,414 | -€5,175 | -48.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,320 | €3,436 | -€5,884 | -63.1% |
| Other operating charges | 640/8 | €617 | €5,190 | +€4,573 | +741.0% |
| Non-recurring operating charges | 66A | - | €1,044 | +€1,044 | |
| Gross operating margin | 9900 | €4,200 | €21,351 | +€17,151 | +408.3% |
| Operating profit (loss) | 9901 | -€5,737 | €11,682 | +€17,419 | |
| Financial income | 75/76B | €7 | €29 | +€21 | +296.5% |
| Recurring financial income | 75 | €7 | €29 | +€21 | +296.5% |
| Financial charges | 65/66B | €4,181 | €2,839 | -€1,342 | -32.1% |
| Recurring financial charges | 65 | €4,181 | €2,839 | -€1,342 | -32.1% |
| Profit (loss) for the period before taxes | 9903 | -€9,911 | €8,872 | +€18,782 | |
| Income taxes | 67/77 | -€553 | €698 | +€1,250 | |
| Profit (loss) for the period | 9904 | -€9,358 | €8,174 | +€17,532 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,358 | €8,174 | +€17,532 |
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 3 October 2026 via checked.be.