Erangu Bergen: 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.
Erangu Bergen
Largest movements
- Tangible fixed assets -€4,620
down €4,620 (-32.2%), from €14,341 to €9,721
of which Furniture and vehicles: -€2,365
- Receivables within one year -€585
down €585 (-4.5%), from €12,956 to €12,371
of which Trade receivables: -€2,564
- Cash -€533
down €533 (-66.8%), from €798 to €265
mainly Net result for the year (-€15,771) and Accrued charges and deferred income (-€1,200)
- Profit (loss) carried forward -€15,771
down €15,771 (-31.2%), from -€50,495 to -€66,266
- Other debts +€8,593
up €8,593 (+44.2%), from €19,452 to €28,046
- Trade debts +€2,817
up €2,817 (+25.7%), from €10,953 to €13,771
- Accrued charges and deferred income -€1,200
no longer reported in 2025 (was €1,200)
- Gross operating margin +€5,570
up €5,570 (+37.2%), from -€14,960 to -€9,390
- Other operating charges +€822
up €822 (+658%), from €125 to €947
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 | €28,095 | €22,539 | -€5,556 | -19.8% |
| Fixed assets | 21/28 | €14,341 | €9,721 | -€4,620 | -32.2% |
| Tangible fixed assets | 22/27 | €14,341 | €9,721 | -€4,620 | -32.2% |
| Land and buildings | 22 | €9,347 | €7,302 | -€2,045 | -21.9% |
| Plant, machinery and equipment | 23 | €225 | €14 | -€210 | -93.6% |
| Furniture and vehicles | 24 | €4,769 | €2,404 | -€2,365 | -49.6% |
| Current assets | 29/58 | €13,754 | €12,819 | -€936 | -6.8% |
| Amounts receivable within one year | 40/41 | €12,956 | €12,371 | -€585 | -4.5% |
| Trade receivables | 40 | €2,564 | - | -€2,564 | |
| Other amounts receivable | 41 | €10,392 | €12,371 | +€1,979 | +19.0% |
| Cash at bank and in hand | 54/58 | €798 | €265 | -€533 | -66.8% |
| Deferred charges and accrued income | 490/1 | - | €183 | +€183 | |
| Total equity and liabilities | 10/49 | €28,095 | €22,539 | -€5,556 | -19.8% |
| Equity | 10/15 | -€3,647 | -€19,418 | -€15,771 | -432% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €40,648 | €40,648 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €38,788 | €38,788 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,495 | -€66,266 | -€15,771 | -31.2% |
| Amounts payable | 17/49 | €31,742 | €41,957 | +€10,215 | +32.2% |
| Amounts payable within one year | 42/48 | €30,542 | €41,957 | +€11,415 | +37.4% |
| Trade debts | 44 | €10,953 | €13,771 | +€2,817 | +25.7% |
| Suppliers | 440/4 | €10,953 | €13,771 | +€2,817 | +25.7% |
| Taxes, remuneration and social security | 45 | €137 | €141 | +€4 | +3.1% |
| Taxes | 450/3 | €137 | €141 | +€4 | +3.1% |
| Other amounts payable | 47/48 | €19,452 | €28,046 | +€8,593 | +44.2% |
| Accrued charges and deferred income | 492/3 | €1,200 | - | -€1,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,173 | €5,049 | -€124 | -2.4% |
| Other operating charges | 640/8 | €125 | €947 | +€822 | +658% |
| Gross operating margin | 9900 | -€14,960 | -€9,390 | +€5,570 | +37.2% |
| Operating profit (loss) | 9901 | -€20,259 | -€15,386 | +€4,873 | +24.1% |
| Financial charges | 65/66B | €217 | €241 | +€23 | +10.7% |
| Recurring financial charges | 65 | €217 | €241 | +€23 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | -€20,476 | -€15,627 | +€4,849 | +23.7% |
| Income taxes | 67/77 | €137 | €144 | +€7 | +5.2% |
| Profit (loss) for the period | 9904 | -€20,613 | -€15,771 | +€4,842 | +23.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,613 | -€15,771 | +€4,842 | +23.5% |
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 31 October 2026 via checked.be.