BERGSEHEYDE: 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.
What changed
BERGSEHEYDE
NACE 01.240, Growing of pome and stone fruits
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€69,136
2024 · €78,774-€9,638
Equity
€678,685
2024 · €633,032+€45,652
Cash
€70,772
2024 · €234,194-€163,421
Balance sheet total
€6.3m
2024 · €6.3m+€86,806
Largest movements
Assets
- Tangible fixed assets +€326,176
up €326,176 (+5.9%), from €5.5m to €5.9m
of which Land and buildings: +€436,705
- Cash -€163,421
down €163,421 (-69.8%), from €234,194 to €70,772
mainly Investment in fixed assets (net) (-€813,939) and Trade debts (-€161,726)
Equity and liabilities
- Debts after one year +€295,742
up €295,742 (+7.5%), from €3.9m to €4.2m
- Trade debts -€161,726
down €161,726 (-29.0%), from €558,091 to €396,365
- Other debts -€134,463
down €134,463 (-36.9%), from €364,043 to €229,580
- Reserves +€69,136
up €69,136 (+31.9%), from €216,833 to €285,970
of which Distributable reserves: +€69,136
Income statement
- Gross operating margin +€259,937
up €259,937 (+28.2%), from €922,820 to €1.2m
- Depreciation +€81,941
up €81,941 (+20.8%), from €394,803 to €476,744
- Staff costs +€65,082
up €65,082 (+21.9%), from €297,777 to €362,859
- Financial income -€52,620
down €52,620 (-62.3%), from €84,420 to €31,800
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.
Result 2024
€78,774
Gross operating margin
+€259,937
Staff costs
-€65,082
Depreciation
-€81,941
Other operating charges
-€8,856
Other operating items
-€60,207
Financial income
-€52,620
Financial charges
+€6,043
Taxes
-€4,051
Deferred taxes and other
-€2,862
Result 2025
€69,136
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.
From operations
+€336,176
Investment
-€813,939
Financing
+€314,341
Cash 2024
€234,194
From operations (derived)
+€336,176
Net result for the year
+€69,136
Depreciation
+€476,744
Receivables after one year
-€7,807
Stocks and contracts
+€58,170
Receivables within one year
+€34,369
Deferred charges and accrued income
+€2,235
Provisions
-€4,012
Trade debts
-€161,726
Tax, wage and social debts
+€1,262
Other debts
-€134,463
Accrued charges and deferred income
+€2,268
Investment (derived)
-€813,939
Investment in fixed assets (net)
-€813,939
Financing
+€314,341
Debts after one year
+€295,742
Current portion of long-term debt
+€17,083
Short-term financial debts
+€25,000
Contributions, distributions and other
-€23,484
Cash 2025
€70,772
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,259,036 | €6,345,842 | +€86,806 | +1.4% |
| Fixed assets | 21/28 | €5,549,195 | €5,886,390 | +€337,195 | +6.1% |
| Tangible fixed assets | 22/27 | €5,546,070 | €5,872,246 | +€326,176 | +5.9% |
| Land and buildings | 22 | €3,290,122 | €3,726,827 | +€436,705 | +13.3% |
| Plant, machinery and equipment | 23 | €2,247,476 | €2,135,170 | -€112,305 | -5.0% |
| Furniture and vehicles | 24 | €8,472 | €10,249 | +€1,777 | +21.0% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €3,125 | €14,144 | +€11,019 | +352.6% |
| Current assets | 29/58 | €709,841 | €459,452 | -€250,389 | -35.3% |
| Amounts receivable after more than one year | 29 | €3,904 | €11,711 | +€7,807 | +200.0% |
| Other amounts receivable | 291 | €3,904 | €11,711 | +€7,807 | +200.0% |
| Stocks and contracts in progress | 3 | €135,805 | €77,635 | -€58,170 | -42.8% |
| Stocks | 30/36 | €135,805 | €77,635 | -€58,170 | -42.8% |
| Amounts receivable within one year | 40/41 | €327,567 | €293,198 | -€34,369 | -10.5% |
| Trade receivables | 40 | €256,983 | €227,639 | -€29,344 | -11.4% |
| Other amounts receivable | 41 | €70,584 | €65,559 | -€5,025 | -7.1% |
| Cash at bank and in hand | 54/58 | €234,194 | €70,772 | -€163,421 | -69.8% |
| Deferred charges and accrued income | 490/1 | €8,372 | €6,136 | -€2,235 | -26.7% |
| Total equity and liabilities | 10/49 | €6,259,036 | €6,345,842 | +€86,806 | +1.4% |
| Equity | 10/15 | €633,032 | €678,685 | +€45,652 | +7.2% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €216,833 | €285,970 | +€69,136 | +31.9% |
| Non-distributable reserves | 130/1 | €7,105 | €7,105 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,105 | €7,105 | = | 0.0% |
| Distributable reserves | 133 | €209,728 | €278,865 | +€69,136 | +33.0% |
| Investment grants | 15 | €166,199 | €142,715 | -€23,484 | -14.1% |
| Provisions and deferred taxes | 16 | €11,523 | €7,511 | -€4,012 | -34.8% |
| Deferred taxes | 168 | €11,523 | €7,511 | -€4,012 | -34.8% |
| Amounts payable | 17/49 | €5,614,481 | €5,659,646 | +€45,166 | +0.8% |
| Amounts payable after more than one year | 17 | €3,934,396 | €4,230,137 | +€295,742 | +7.5% |
| Financial debts | 170/4 | €3,934,396 | €4,230,137 | +€295,742 | +7.5% |
| Amounts payable within one year | 42/48 | €1,680,085 | €1,427,241 | -€252,844 | -15.0% |
| Current portion of amounts payable after more than one year | 42 | €419,330 | €436,413 | +€17,083 | +4.1% |
| Financial debts | 43 | €301,300 | €326,300 | +€25,000 | +8.3% |
| Credit institutions | 430/8 | €301,300 | €326,300 | +€25,000 | +8.3% |
| Trade debts | 44 | €558,091 | €396,365 | -€161,726 | -29.0% |
| Suppliers | 440/4 | €558,091 | €396,365 | -€161,726 | -29.0% |
| Taxes, remuneration and social security | 45 | €37,321 | €38,582 | +€1,262 | +3.4% |
| Taxes | 450/3 | €32,520 | €20,855 | -€11,665 | -35.9% |
| Remuneration and social security | 454/9 | €4,800 | €17,727 | +€12,927 | +269.3% |
| Other amounts payable | 47/48 | €364,043 | €229,580 | -€134,463 | -36.9% |
| Accrued charges and deferred income | 492/3 | - | €2,268 | +€2,268 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €297,777 | €362,859 | +€65,082 | +21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €394,803 | €476,744 | +€81,941 | +20.8% |
| Other operating charges | 640/8 | €11,182 | €20,038 | +€8,856 | +79.2% |
| Non-recurring operating charges | 66A | €0 | €60,207 | +€60,207 | |
| Gross operating margin | 9900 | €922,820 | €1,182,758 | +€259,937 | +28.2% |
| Operating profit (loss) | 9901 | €219,058 | €262,910 | +€43,853 | +20.0% |
| Financial income | 75/76B | €84,420 | €31,800 | -€52,620 | -62.3% |
| Recurring financial income | 75 | €84,420 | €31,800 | -€52,620 | -62.3% |
| Financial charges | 65/66B | €224,703 | €218,660 | -€6,043 | -2.7% |
| Recurring financial charges | 65 | €224,703 | €218,660 | -€6,043 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €78,774 | €76,050 | -€2,724 | -3.5% |
| Transfer from deferred taxes | 780 | €4,237 | €1,375 | -€2,862 | -67.6% |
| Income taxes | 67/77 | €4,237 | €8,288 | +€4,051 | +95.6% |
| Profit (loss) for the period | 9904 | €78,774 | €69,136 | -€9,638 | -12.2% |
| Profit (loss) for the period to be appropriated | 9905 | €78,774 | €69,136 | -€9,638 | -12.2% |
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 12 October 2026 via checked.be.