Bergst: 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.
Bergst
Largest movements
- Cash +€47,527
up €47,527 (+22.1%), from €215,186 to €262,713
mainly Other debts (+€189,928) and Tax, wage and social debts (+€38,140)
- Tangible fixed assets -€12,502
down €12,502 (-26.6%), from €46,919 to €34,417
of which Furniture and vehicles: -€10,880
- Reserves -€202,222
down €202,222 (-77.2%), from €261,887 to €59,665
- Other debts +€189,928
up €189,928 (+6774.5%), from €2,804 to €192,731
- Tax, wage and social debts +€38,140
up €38,140 (+477.7%), from €7,983 to €46,123
of which Taxes: +€36,265
- Contributions +€12,400
up €12,400 (+200.0%), from €6,200 to €18,600
- Gross operating margin -€1,963
down €1,963 (-4.2%), from €47,069 to €45,106
- Financial charges -€541
down €541 (-16.4%), from €3,301 to €2,760
- Other operating charges +€492
up €492 (+79.1%), from €622 to €1,114
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 | €281,109 | €321,845 | +€40,736 | +14.5% |
| Fixed assets | 21/28 | €46,919 | €34,417 | -€12,502 | -26.6% |
| Tangible fixed assets | 22/27 | €46,919 | €34,417 | -€12,502 | -26.6% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €34,048 | €23,168 | -€10,880 | -32.0% |
| Other tangible fixed assets | 26 | €12,871 | €11,249 | -€1,622 | -12.6% |
| Current assets | 29/58 | €234,190 | €287,428 | +€53,238 | +22.7% |
| Amounts receivable within one year | 40/41 | €16,500 | €19,596 | +€3,096 | +18.8% |
| Trade receivables | 40 | €12,584 | €16,109 | +€3,525 | +28.0% |
| Other amounts receivable | 41 | €3,916 | €3,488 | -€428 | -10.9% |
| Cash at bank and in hand | 54/58 | €215,186 | €262,713 | +€47,527 | +22.1% |
| Deferred charges and accrued income | 490/1 | €2,504 | €5,119 | +€2,615 | +104.4% |
| Total equity and liabilities | 10/49 | €281,109 | €321,845 | +€40,736 | +14.5% |
| Equity | 10/15 | €268,087 | €78,265 | -€189,822 | -70.8% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200.0% |
| Reserves | 13 | €261,887 | €59,665 | -€202,222 | -77.2% |
| Distributable reserves | 133 | €261,887 | €59,665 | -€202,222 | -77.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €13,022 | €243,581 | +€230,559 | +1770.5% |
| Amounts payable within one year | 42/48 | €12,022 | €242,181 | +€230,159 | +1914.5% |
| Trade debts | 44 | €1,235 | €3,326 | +€2,091 | +169.3% |
| Suppliers | 440/4 | €1,235 | €3,326 | +€2,091 | +169.3% |
| Taxes, remuneration and social security | 45 | €7,983 | €46,123 | +€38,140 | +477.7% |
| Taxes | 450/3 | €6,108 | €42,373 | +€36,265 | +593.7% |
| Remuneration and social security | 454/9 | €1,875 | €3,750 | +€1,875 | +100.0% |
| Other amounts payable | 47/48 | €2,804 | €192,731 | +€189,928 | +6774.5% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,400 | +€400 | +40.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,751 | €12,502 | -€249 | -2.0% |
| Other operating charges | 640/8 | €622 | €1,114 | +€492 | +79.1% |
| Gross operating margin | 9900 | €47,069 | €45,106 | -€1,963 | -4.2% |
| Operating profit (loss) | 9901 | €33,696 | €31,490 | -€2,205 | -6.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,301 | €2,760 | -€541 | -16.4% |
| Recurring financial charges | 65 | €3,301 | €2,760 | -€541 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €30,394 | €28,730 | -€1,664 | -5.5% |
| Income taxes | 67/77 | €7,089 | €7,423 | +€334 | +4.7% |
| Profit (loss) for the period | 9904 | €23,305 | €21,307 | -€1,998 | -8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,305 | €21,307 | -€1,998 | -8.6% |
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 6 October 2026 via checked.be.