BERGSON SQUARE ADVISORY: 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.
BERGSON SQUARE ADVISORY
Largest movements
- Cash +€50,236
up €50,236 (+39.4%), from €127,642 to €177,878
mainly Net result for the year (+€61,036) and Other debts (+€8,188)
- Receivables within one year +€2,022
up €2,022 (+75.6%), from €2,675 to €4,698
of which Other amounts receivable: +€4,574
- Profit (loss) carried forward +€60,203
up €60,203 (+373%), from €16,152 to €76,355
- Tax, wage and social debts -€19,456
down €19,456 (-78.2%), from €24,870 to €5,414
- Other debts +€8,188
up €8,188 (+103%), from €7,936 to €16,125
- Trade debts +€3,324
up €3,324 (+927%), from €358 to €3,682
- Gross operating margin -€33,794
down €33,794 (-30.4%), from €111,021 to €77,227
- Taxes -€15,620
down €15,620 (-50.3%), from €31,046 to €15,426
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 | €130,317 | €182,576 | +€52,258 | +40.1% |
| Current assets | 29/58 | €130,317 | €182,576 | +€52,258 | +40.1% |
| Amounts receivable within one year | 40/41 | €2,675 | €4,698 | +€2,022 | +75.6% |
| Trade receivables | 40 | €2,675 | €124 | -€2,551 | -95.4% |
| Other amounts receivable | 41 | - | €4,574 | +€4,574 | |
| Cash at bank and in hand | 54/58 | €127,642 | €177,878 | +€50,236 | +39.4% |
| Total equity and liabilities | 10/49 | €130,317 | €182,576 | +€52,258 | +40.1% |
| Equity | 10/15 | €97,152 | €157,355 | +€60,203 | +62.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €80,000 | €80,000 | = | 0.0% |
| Distributable reserves | 133 | €80,000 | €80,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,152 | €76,355 | +€60,203 | +373% |
| Amounts payable | 17/49 | €33,165 | €25,221 | -€7,944 | -24.0% |
| Amounts payable within one year | 42/48 | €33,165 | €25,221 | -€7,944 | -24.0% |
| Trade debts | 44 | €358 | €3,682 | +€3,324 | +927% |
| Suppliers | 440/4 | €358 | €3,682 | +€3,324 | +927% |
| Taxes, remuneration and social security | 45 | €24,870 | €5,414 | -€19,456 | -78.2% |
| Taxes | 450/3 | €24,870 | €5,414 | -€19,456 | -78.2% |
| Other amounts payable | 47/48 | €7,936 | €16,125 | +€8,188 | +103% |
| Gross operating margin | 9900 | €111,021 | €77,227 | -€33,794 | -30.4% |
| Operating profit (loss) | 9901 | €111,021 | €77,227 | -€33,794 | -30.4% |
| Financial income | 75/76B | €258 | €240 | -€18 | -6.9% |
| Recurring financial income | 75 | €258 | €240 | -€18 | -6.9% |
| Financial charges | 65/66B | €36 | €1,005 | +€969 | +2,683% |
| Recurring financial charges | 65 | €36 | €1,005 | +€969 | +2,683% |
| Profit (loss) for the period before taxes | 9903 | €111,242 | €76,462 | -€34,780 | -31.3% |
| Income taxes | 67/77 | €31,046 | €15,426 | -€15,620 | -50.3% |
| Profit (loss) for the period | 9904 | €80,196 | €61,036 | -€19,161 | -23.9% |
| Profit (loss) for the period to be appropriated | 9905 | €80,196 | €61,036 | -€19,161 | -23.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.