BERGVIS: 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.
BERGVIS
Largest movements
- Tangible fixed assets +€68,439
up €68,439 (+17.5%), from €390,937 to €459,376
- Cash +€5,228
up €5,228 (+266.2%), from €1,964 to €7,192
mainly Other debts (+€111,485) and Depreciation (+€21,561)
- Other debts +€111,485
up €111,485 (+79.9%), from €139,510 to €250,995
- Profit (loss) carried forward -€39,420
down €39,420 (-39.0%), from -€100,986 to -€140,405
- Gross operating margin -€2,454
down €2,454 (-19.9%), from -€12,356 to -€14,810
- Other operating charges -€422
down €422 (-12.4%), from €3,401 to €2,979
- Depreciation +€236
up €236 (+1.1%), from €21,324 to €21,561
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 | €392,901 | €466,568 | +€73,667 | +18.7% |
| Fixed assets | 21/28 | €390,937 | €459,376 | +€68,439 | +17.5% |
| Tangible fixed assets | 22/27 | €390,937 | €459,376 | +€68,439 | +17.5% |
| Land and buildings | 22 | €390,937 | €459,376 | +€68,439 | +17.5% |
| Current assets | 29/58 | €1,964 | €7,192 | +€5,228 | +266.2% |
| Cash at bank and in hand | 54/58 | €1,964 | €7,192 | +€5,228 | +266.2% |
| Total equity and liabilities | 10/49 | €392,901 | €466,568 | +€73,667 | +18.7% |
| Equity | 10/15 | €253,014 | €213,595 | -€39,420 | -15.6% |
| Contributions | 10/11 | €354,000 | €354,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€100,986 | -€140,405 | -€39,420 | -39.0% |
| Amounts payable | 17/49 | €139,887 | €252,973 | +€113,087 | +80.8% |
| Amounts payable within one year | 42/48 | €139,887 | €252,973 | +€113,087 | +80.8% |
| Trade debts | 44 | €376 | €1,978 | +€1,602 | +425.8% |
| Suppliers | 440/4 | €376 | €1,978 | +€1,602 | +425.8% |
| Other amounts payable | 47/48 | €139,510 | €250,995 | +€111,485 | +79.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,324 | €21,561 | +€236 | +1.1% |
| Other operating charges | 640/8 | €3,401 | €2,979 | -€422 | -12.4% |
| Gross operating margin | 9900 | -€12,356 | -€14,810 | -€2,454 | -19.9% |
| Operating profit (loss) | 9901 | -€37,082 | -€39,350 | -€2,268 | -6.1% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €30 | €70 | +€40 | +133.3% |
| Recurring financial charges | 65 | €30 | €70 | +€40 | +133.3% |
| Profit (loss) for the period before taxes | 9903 | -€37,112 | -€39,420 | -€2,308 | -6.2% |
| Profit (loss) for the period | 9904 | -€37,112 | -€39,420 | -€2,308 | -6.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,112 | -€39,420 | -€2,308 | -6.2% |
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 3 October 2026 via checked.be.