De Bergcat: 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.
De Bergcat
Largest movements
- Tangible fixed assets -€130,780
down €130,780 (-7.8%), from €1.7m to €1.5m
of which Land and buildings: -€101,699
- Stocks and contracts -€63,600
down €63,600 (-44.3%), from €143,600 to €80,000
- Receivables within one year -€39,115
down €39,115 (-54.9%), from €71,255 to €32,141
of which Trade receivables: -€39,046
- Profit (loss) carried forward -€212,004
down €212,004 (-15.6%), from -€1.4m to -€1.6m
- Debts after one year -€149,902
down €149,902 (-6.5%), from €2.3m to €2.2m
of which Financial debts: -€147,455
- Trade debts +€55,566
up €55,566 (+29.4%), from €189,105 to €244,672
- Current portion of long-term debt +€39,454
up €39,454 (+19.4%), from €203,361 to €242,815
- Other debts +€33,222
up €33,222 (+165%), from €20,140 to €53,362
- Gross operating margin -€149,261
down €149,261 (-25.9%), from €576,512 to €427,251
- Financial charges -€130,513
down €130,513 (-58.0%), from €225,173 to €94,660
- Financial income -€123,822
down €123,822 (-98.6%), from €125,535 to €1,713
- Staff costs -€63,214
down €63,214 (-13.9%), from €456,211 to €392,997
- Depreciation -€26,476
down €26,476 (-16.8%), from €157,255 to €130,780
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 | €1,947,576 | €1,707,758 | -€239,819 | -12.3% |
| Fixed assets | 21/28 | €1,688,218 | €1,562,438 | -€125,780 | -7.5% |
| Tangible fixed assets | 22/27 | €1,674,783 | €1,544,003 | -€130,780 | -7.8% |
| Land and buildings | 22 | €1,597,705 | €1,496,006 | -€101,699 | -6.4% |
| Plant, machinery and equipment | 23 | €23,294 | €12,051 | -€11,244 | -48.3% |
| Furniture and vehicles | 24 | €11,161 | €2,614 | -€8,546 | -76.6% |
| Leasing and similar rights | 25 | €3,030 | €233 | -€2,797 | -92.3% |
| Other tangible fixed assets | 26 | €39,593 | €33,099 | -€6,494 | -16.4% |
| Financial fixed assets | 28 | €13,435 | €18,435 | +€5,000 | +37.2% |
| Current assets | 29/58 | €259,358 | €145,319 | -€114,039 | -44.0% |
| Stocks and contracts in progress | 3 | €143,600 | €80,000 | -€63,600 | -44.3% |
| Stocks | 30/36 | €143,600 | €80,000 | -€63,600 | -44.3% |
| Amounts receivable within one year | 40/41 | €71,255 | €32,141 | -€39,115 | -54.9% |
| Trade receivables | 40 | €61,277 | €22,231 | -€39,046 | -63.7% |
| Other amounts receivable | 41 | €9,978 | €9,910 | -€69 | -0.7% |
| Cash at bank and in hand | 54/58 | €41,436 | €29,179 | -€12,257 | -29.6% |
| Deferred charges and accrued income | 490/1 | €3,067 | €4,000 | +€933 | +30.4% |
| Total equity and liabilities | 10/49 | €1,947,576 | €1,707,758 | -€239,819 | -12.3% |
| Equity | 10/15 | -€853,091 | -€1,065,095 | -€212,004 | -24.9% |
| Contributions | 10/11 | €290,000 | €290,000 | = | 0.0% |
| Reserves | 13 | €213,888 | €213,888 | = | 0.0% |
| Tax-exempt reserves | 132 | €213,888 | €213,888 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,356,979 | -€1,568,983 | -€212,004 | -15.6% |
| Amounts payable | 17/49 | €2,800,668 | €2,772,853 | -€27,815 | -1.0% |
| Amounts payable after more than one year | 17 | €2,308,142 | €2,158,240 | -€149,902 | -6.5% |
| Financial debts | 170/4 | €1,679,167 | €1,531,712 | -€147,455 | -8.8% |
| Other amounts payable | 178/9 | €628,975 | €626,527 | -€2,447 | -0.4% |
| Amounts payable within one year | 42/48 | €487,321 | €599,700 | +€112,379 | +23.1% |
| Current portion of amounts payable after more than one year | 42 | €203,361 | €242,815 | +€39,454 | +19.4% |
| Trade debts | 44 | €189,105 | €244,672 | +€55,566 | +29.4% |
| Suppliers | 440/4 | €189,105 | €244,672 | +€55,566 | +29.4% |
| Taxes, remuneration and social security | 45 | €74,714 | €58,851 | -€15,863 | -21.2% |
| Taxes | 450/3 | €14,746 | €4,801 | -€9,945 | -67.4% |
| Remuneration and social security | 454/9 | €59,968 | €54,050 | -€5,918 | -9.9% |
| Other amounts payable | 47/48 | €20,140 | €53,362 | +€33,222 | +165% |
| Accrued charges and deferred income | 492/3 | €5,205 | €14,913 | +€9,708 | +187% |
| Non-recurring operating income | 76A | €20,777 | - | -€20,777 | |
| Remuneration, social security and pensions | 62 | €456,211 | €392,997 | -€63,214 | -13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €157,255 | €130,780 | -€26,476 | -16.8% |
| Other operating charges | 640/8 | €21,702 | €22,392 | +€690 | +3.2% |
| Gross operating margin | 9900 | €576,512 | €427,251 | -€149,261 | -25.9% |
| Operating profit (loss) | 9901 | -€58,656 | -€118,918 | -€60,262 | -103% |
| Financial income | 75/76B | €125,535 | €1,713 | -€123,822 | -98.6% |
| Recurring financial income | 75 | €125,535 | €1,713 | -€123,822 | -98.6% |
| Financial charges | 65/66B | €225,173 | €94,660 | -€130,513 | -58.0% |
| Recurring financial charges | 65 | €225,173 | €94,660 | -€130,513 | -58.0% |
| Profit (loss) for the period before taxes | 9903 | -€158,294 | -€211,864 | -€53,571 | -33.8% |
| Income taxes | 67/77 | €174 | €140 | -€35 | -20.0% |
| Profit (loss) for the period | 9904 | -€158,468 | -€212,004 | -€53,536 | -33.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€158,468 | -€212,004 | -€53,536 | -33.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.