Dr. Tom Bergmans: 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.
Dr. Tom Bergmans
Largest movements
- Cash +€119,362
up €119,362 (+623.3%), from €19,151 to €138,513
mainly Net result for the year (+€97,598) and Trade debts (+€17,874)
- Tangible fixed assets +€6,174
new in 2024: €6,174
of which Furniture and vehicles: +€3,642
- Deferred charges and accrued income +€2,228
up €2,228 (+3.1%), from €71,554 to €73,782
- Profit (loss) carried forward +€97,598
up €97,598 (+153.7%), from €63,499 to €161,097
- Trade debts +€17,874
up €17,874 (+248.4%), from €7,195 to €25,069
- Tax, wage and social debts +€12,393
up €12,393 (+82.7%), from €14,991 to €27,384
- Gross operating margin +€57,602
up €57,602 (+81.0%), from €71,136 to €128,739
- Taxes +€12,393
up €12,393 (+82.7%), from €14,991 to €27,384
- Financial charges +€2,667
up €2,667 (+6837.7%), from €39 to €2,706
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 | €90,705 | €218,570 | +€127,865 | +141.0% |
| Fixed assets | 21/28 | - | €6,274 | +€6,274 | |
| Tangible fixed assets | 22/27 | - | €6,174 | +€6,174 | |
| Plant, machinery and equipment | 23 | - | €2,532 | +€2,532 | |
| Furniture and vehicles | 24 | - | €3,642 | +€3,642 | |
| Financial fixed assets | 28 | - | €100 | +€100 | |
| Current assets | 29/58 | €90,705 | €212,295 | +€121,590 | +134.1% |
| Cash at bank and in hand | 54/58 | €19,151 | €138,513 | +€119,362 | +623.3% |
| Deferred charges and accrued income | 490/1 | €71,554 | €73,782 | +€2,228 | +3.1% |
| Total equity and liabilities | 10/49 | €90,705 | €218,570 | +€127,865 | +141.0% |
| Equity | 10/15 | €68,499 | €166,097 | +€97,598 | +142.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,499 | €161,097 | +€97,598 | +153.7% |
| Amounts payable | 17/49 | €22,206 | €52,473 | +€30,267 | +136.3% |
| Amounts payable within one year | 42/48 | €22,206 | €52,473 | +€30,267 | +136.3% |
| Trade debts | 44 | €7,195 | €25,069 | +€17,874 | +248.4% |
| Suppliers | 440/4 | €7,195 | €25,069 | +€17,874 | +248.4% |
| Taxes, remuneration and social security | 45 | €14,991 | €27,384 | +€12,393 | +82.7% |
| Taxes | 450/3 | €14,991 | €27,384 | +€12,393 | +82.7% |
| Other amounts payable | 47/48 | €20 | €20 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €489 | +€489 | |
| Other operating charges | 640/8 | €301 | €562 | +€261 | +86.9% |
| Gross operating margin | 9900 | €71,136 | €128,739 | +€57,602 | +81.0% |
| Operating profit (loss) | 9901 | €70,836 | €127,688 | +€56,852 | +80.3% |
| Financial charges | 65/66B | €39 | €2,706 | +€2,667 | +6837.7% |
| Recurring financial charges | 65 | €39 | €2,706 | +€2,667 | +6837.7% |
| Profit (loss) for the period before taxes | 9903 | €70,797 | €124,982 | +€54,185 | +76.5% |
| Income taxes | 67/77 | €14,991 | €27,384 | +€12,393 | +82.7% |
| Profit (loss) for the period | 9904 | €55,806 | €97,598 | +€41,793 | +74.9% |
| Profit (loss) for the period to be appropriated | 9905 | €55,806 | €97,598 | +€41,793 | +74.9% |
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 6 October 2026 via checked.be.