BERGVELD: 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.
BERGVELD
Largest movements
- Cash +€54,366
up €54,366 (+13.2%), from €410,479 to €464,845
mainly Other debts (+€357,997) and Net result for the year (+€24,590)
- Receivables within one year -€13,418
down €13,418 (-35.6%), from €37,652 to €24,234
of which Other amounts receivable: -€24,907
- Other debts +€357,997
up €357,997 (+21075.9%), from €1,699 to €359,695
- Reserves -€332,923
down €332,923 (-47.3%), from €704,348 to €371,425
- Gross operating margin +€13,463
up €13,463 (+44.3%), from €30,387 to €43,850
- Taxes +€4,636
up €4,636 (+66.6%), from €6,963 to €11,600
- Depreciation -€1,930
down €1,930 (-20.6%), from €9,372 to €7,442
- Financial charges -€802
down €802 (-98.6%), from €814 to €11
- Other operating charges +€751
up €751 (+15.7%), from €4,796 to €5,548
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €842,648 | €874,776 | +€32,128 | +3.8% |
| Fixed assets | 21/28 | €393,138 | €385,697 | -€7,442 | -1.9% |
| Tangible fixed assets | 22/27 | €392,888 | €385,447 | -€7,442 | -1.9% |
| Land and buildings | 22 | €392,888 | €385,447 | -€7,442 | -1.9% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €449,510 | €489,079 | +€39,569 | +8.8% |
| Amounts receivable within one year | 40/41 | €37,652 | €24,234 | -€13,418 | -35.6% |
| Trade receivables | 40 | €12,125 | €23,613 | +€11,488 | +94.8% |
| Other amounts receivable | 41 | €25,528 | €621 | -€24,907 | -97.6% |
| Cash at bank and in hand | 54/58 | €410,479 | €464,845 | +€54,366 | +13.2% |
| Deferred charges and accrued income | 490/1 | €1,378 | - | -€1,378 | |
| Total equity and liabilities | 10/49 | €842,648 | €874,776 | +€32,128 | +3.8% |
| Equity | 10/15 | €839,848 | €506,925 | -€332,923 | -39.6% |
| Contributions | 10/11 | €135,500 | €135,500 | = | 0.0% |
| Reserves | 13 | €704,348 | €371,425 | -€332,923 | -47.3% |
| Distributable reserves | 133 | €704,348 | €371,425 | -€332,923 | -47.3% |
| Amounts payable | 17/49 | €2,800 | €367,851 | +€365,051 | +13035.5% |
| Amounts payable within one year | 42/48 | €1,998 | €367,851 | +€365,854 | +18314.8% |
| Trade debts | 44 | €299 | €117 | -€182 | -60.9% |
| Suppliers | 440/4 | €299 | €117 | -€182 | -60.9% |
| Taxes, remuneration and social security | 45 | - | €8,039 | +€8,039 | |
| Taxes | 450/3 | - | €8,039 | +€8,039 | |
| Other amounts payable | 47/48 | €1,699 | €359,695 | +€357,997 | +21075.9% |
| Accrued charges and deferred income | 492/3 | €803 | - | -€803 | |
| Non-recurring operating income | 76A | - | €14,876 | +€14,876 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,372 | €7,442 | -€1,930 | -20.6% |
| Other operating charges | 640/8 | €4,796 | €5,548 | +€751 | +15.7% |
| Gross operating margin | 9900 | €30,387 | €43,850 | +€13,463 | +44.3% |
| Operating profit (loss) | 9901 | €16,219 | €30,861 | +€14,641 | +90.3% |
| Financial income | 75/76B | €5,809 | €5,340 | -€469 | -8.1% |
| Recurring financial income | 75 | €5,809 | €5,340 | -€469 | -8.1% |
| Financial charges | 65/66B | €814 | €11 | -€802 | -98.6% |
| Recurring financial charges | 65 | €814 | €11 | -€802 | -98.6% |
| Profit (loss) for the period before taxes | 9903 | €21,215 | €36,189 | +€14,975 | +70.6% |
| Income taxes | 67/77 | €6,963 | €11,600 | +€4,636 | +66.6% |
| Profit (loss) for the period | 9904 | €14,251 | €24,590 | +€10,339 | +72.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,251 | €24,590 | +€10,339 | +72.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.