BERGSTEEN: what changed
What changed
BERGSTEEN
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€62,776
2024 · €43,325+€19,451
Equity
€77,500
2024 · €77,500
Cash
€18,371
2024 · €61,498-€43,127
Balance sheet total
€197,680
2024 · €254,083-€56,403
Largest movements
Assets
- Receivables after one year -€100,468
down €100,468 (-73.3%), from €137,061 to €36,593
- Financial fixed assets +€75,000
new in 2025: €75,000
- Cash -€43,127
down €43,127 (-70.1%), from €61,498 to €18,371
mainly Investment in fixed assets (net) (-€75,000) and Contributions, distributions and other (-€62,776)
- Receivables within one year +€15,271
up €15,271 (+72.6%), from €21,025 to €36,296
of which Trade receivables: +€17,515
Equity and liabilities
- Other debts -€26,296
down €26,296 (-24.9%), from €105,786 to €79,490
- Debts after one year -€21,609
down €21,609 (-86.6%), from €24,957 to €3,348
- Current portion of long-term debt -€14,565
down €14,565 (-40.3%), from €36,174 to €21,609
- Tax, wage and social debts +€7,156
up €7,156 (+393%), from €1,822 to €8,978
Income statement
- Gross operating margin +€59,294
up €59,294 (+923%), from €6,426 to €65,720
- Financial income -€42,542
down €42,542 (-95.3%), from €44,662 to €2,120
- Depreciation -€2,109
down €2,109 (-57.0%), from €3,701 to €1,592
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€43,325
Gross operating margin
+€59,294
Depreciation
+€2,109
Other operating charges
+€158
Financial income
-€42,542
Financial charges
+€517
Taxes
-€85
Result 2025
€62,776
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€130,823
Investment
-€75,000
Financing
-€98,950
Cash 2024
€61,498
From operations (derived)
+€130,823
Net result for the year
+€62,776
Depreciation
+€1,592
Receivables after one year
+€100,468
Receivables within one year
-€15,271
Deferred charges and accrued income
+€1,487
Trade debts
-€1,217
Tax, wage and social debts
+€7,156
Other debts
-€26,296
Accrued charges and deferred income
+€128
Investment (derived)
-€75,000
Investment in fixed assets (net)
-€75,000
Financing
-€98,950
Debts after one year
-€21,609
Current portion of long-term debt
-€14,565
Contributions, distributions and other
-€62,776
Cash 2025
€18,371
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €254,083 | €197,680 | -€56,403 | -22.2% |
| Fixed assets | 21/28 | €3,609 | €77,016 | +€73,408 | +2,034% |
| Tangible fixed assets | 22/27 | €3,609 | €2,016 | -€1,592 | -44.1% |
| Furniture and vehicles | 24 | €3,609 | €2,016 | -€1,592 | -44.1% |
| Financial fixed assets | 28 | - | €75,000 | +€75,000 | |
| Current assets | 29/58 | €250,474 | €120,663 | -€129,811 | -51.8% |
| Amounts receivable after more than one year | 29 | €137,061 | €36,593 | -€100,468 | -73.3% |
| Other amounts receivable | 291 | €137,061 | €36,593 | -€100,468 | -73.3% |
| Amounts receivable within one year | 40/41 | €21,025 | €36,296 | +€15,271 | +72.6% |
| Trade receivables | 40 | €18,781 | €36,296 | +€17,515 | +93.3% |
| Other amounts receivable | 41 | €2,243 | - | -€2,243 | |
| Current investments | 50/53 | €26,900 | €26,900 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €61,498 | €18,371 | -€43,127 | -70.1% |
| Deferred charges and accrued income | 490/1 | €3,990 | €2,503 | -€1,487 | -37.3% |
| Total equity and liabilities | 10/49 | €254,083 | €197,680 | -€56,403 | -22.2% |
| Equity | 10/15 | €77,500 | €77,500 | = | 0.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €52,500 | €52,500 | = | 0.0% |
| Distributable reserves | 133 | €52,500 | €52,500 | = | 0.0% |
| Amounts payable | 17/49 | €176,583 | €120,180 | -€56,403 | -31.9% |
| Amounts payable after more than one year | 17 | €24,957 | €3,348 | -€21,609 | -86.6% |
| Financial debts | 170/4 | €24,957 | €3,348 | -€21,609 | -86.6% |
| Amounts payable within one year | 42/48 | €149,190 | €114,268 | -€34,922 | -23.4% |
| Current portion of amounts payable after more than one year | 42 | €36,174 | €21,609 | -€14,565 | -40.3% |
| Trade debts | 44 | €5,408 | €4,191 | -€1,217 | -22.5% |
| Suppliers | 440/4 | €5,408 | €4,191 | -€1,217 | -22.5% |
| Taxes, remuneration and social security | 45 | €1,822 | €8,978 | +€7,156 | +393% |
| Taxes | 450/3 | €1,822 | €8,978 | +€7,156 | +393% |
| Other amounts payable | 47/48 | €105,786 | €79,490 | -€26,296 | -24.9% |
| Accrued charges and deferred income | 492/3 | €2,436 | €2,564 | +€128 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,701 | €1,592 | -€2,109 | -57.0% |
| Other operating charges | 640/8 | €1,407 | €1,249 | -€158 | -11.2% |
| Gross operating margin | 9900 | €6,426 | €65,720 | +€59,294 | +923% |
| Operating profit (loss) | 9901 | €1,318 | €62,879 | +€61,561 | +4,671% |
| Financial income | 75/76B | €44,662 | €2,120 | -€42,542 | -95.3% |
| Recurring financial income | 75 | €44,662 | €2,120 | -€42,542 | -95.3% |
| Financial charges | 65/66B | €2,388 | €1,871 | -€517 | -21.7% |
| Recurring financial charges | 65 | €2,388 | €1,871 | -€517 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €43,592 | €63,128 | +€19,536 | +44.8% |
| Income taxes | 67/77 | €267 | €352 | +€85 | +31.8% |
| Profit (loss) for the period | 9904 | €43,325 | €62,776 | +€19,451 | +44.9% |
| Profit (loss) for the period to be appropriated | 9905 | €43,325 | €62,776 | +€19,451 | +44.9% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.