GROEP BERGMANS: 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.
GROEP BERGMANS
Largest movements
- Cash -€199,926
down €199,926 (-76.8%), from €260,432 to €60,506
mainly Contributions, distributions and other (-€210,526) and Net result for the year (-€34,236)
- Tangible fixed assets -€38,716
down €38,716 (-2.5%), from €1.5m to €1.5m
of which Land and buildings: -€37,442
- Reserves -€235,611
down €235,611 (-22.4%), from €1.1m to €815,155
of which Distributable reserves: -€210,526
- Gross operating margin +€54,286
up €54,286, from -€474 to €53,812
- Depreciation -€41,570
down €41,570 (-51.8%), from €80,286 to €38,716
- Financial income -€14,694
down €14,694 (-93.3%), from €15,751 to €1,058
- Financial charges +€3,604
up €3,604 (+7.3%), from €49,417 to €53,020
- Other operating charges -€2,184
down €2,184 (-29.5%), from €7,414 to €5,230
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 | €2,022,772 | €1,772,234 | -€250,537 | -12.4% |
| Fixed assets | 21/28 | €1,733,022 | €1,693,488 | -€39,534 | -2.3% |
| Tangible fixed assets | 22/27 | €1,525,105 | €1,486,388 | -€38,716 | -2.5% |
| Land and buildings | 22 | €1,517,267 | €1,479,825 | -€37,442 | -2.5% |
| Plant, machinery and equipment | 23 | €125 | €0 | -€125 | -100% |
| Furniture and vehicles | 24 | €7,712 | €6,563 | -€1,149 | -14.9% |
| Financial fixed assets | 28 | €207,918 | €207,100 | -€818 | -0.4% |
| Current assets | 29/58 | €289,749 | €78,746 | -€211,003 | -72.8% |
| Amounts receivable within one year | 40/41 | €27,976 | €14,506 | -€13,470 | -48.1% |
| Other amounts receivable | 41 | €27,976 | €14,506 | -€13,470 | -48.1% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €260,432 | €60,506 | -€199,926 | -76.8% |
| Deferred charges and accrued income | 490/1 | €1,341 | €3,734 | +€2,393 | +178% |
| Total equity and liabilities | 10/49 | €2,022,772 | €1,772,234 | -€250,537 | -12.4% |
| Equity | 10/15 | €1,260,658 | €1,015,896 | -€244,762 | -19.4% |
| Contributions | 10/11 | €99,157 | €99,157 | = | 0.0% |
| Capital | 10 | €99,157 | €99,157 | = | 0.0% |
| Issued capital | 100 | €99,157 | €99,157 | = | 0.0% |
| Reserves | 13 | €1,050,766 | €815,155 | -€235,611 | -22.4% |
| Non-distributable reserves | 130/1 | €9,916 | €9,916 | = | 0.0% |
| Legal reserve | 130 | €9,916 | €9,916 | = | 0.0% |
| Tax-exempt reserves | 132 | €457,682 | €432,597 | -€25,085 | -5.5% |
| Distributable reserves | 133 | €583,168 | €372,642 | -€210,526 | -36.1% |
| Profit (loss) carried forward | 14 | €110,735 | €101,584 | -€9,151 | -8.3% |
| Provisions and deferred taxes | 16 | €741,384 | €728,302 | -€13,082 | -1.8% |
| Provisions for liabilities and charges | 160/5 | €588,824 | €584,103 | -€4,720 | -0.8% |
| Other liabilities and charges | 164/5 | €588,824 | €584,103 | -€4,720 | -0.8% |
| Deferred taxes | 168 | €152,561 | €144,199 | -€8,362 | -5.5% |
| Amounts payable | 17/49 | €20,729 | €28,036 | +€7,307 | +35.2% |
| Amounts payable within one year | 42/48 | €19,829 | €27,086 | +€7,257 | +36.6% |
| Trade debts | 44 | €203 | €2,546 | +€2,343 | +1,156% |
| Suppliers | 440/4 | €203 | €2,546 | +€2,343 | +1,156% |
| Taxes, remuneration and social security | 45 | €408 | €621 | +€213 | +52.3% |
| Taxes | 450/3 | €408 | €621 | +€213 | +52.3% |
| Other amounts payable | 47/48 | €19,219 | €23,919 | +€4,700 | +24.5% |
| Accrued charges and deferred income | 492/3 | €900 | €950 | +€50 | +5.6% |
| Non-recurring operating income | 76A | - | €40,860 | +€40,860 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,286 | €38,716 | -€41,570 | -51.8% |
| Other operating charges | 640/8 | €7,414 | €5,230 | -€2,184 | -29.5% |
| Gross operating margin | 9900 | -€474 | €53,812 | +€54,286 | |
| Operating profit (loss) | 9901 | -€88,175 | €9,866 | +€98,040 | |
| Financial income | 75/76B | €15,751 | €1,058 | -€14,694 | -93.3% |
| Recurring financial income | 75 | €15,751 | €1,058 | -€14,694 | -93.3% |
| Financial charges | 65/66B | €49,417 | €53,020 | +€3,604 | +7.3% |
| Recurring financial charges | 65 | €49,417 | €53,020 | +€3,604 | +7.3% |
| Profit (loss) for the period before taxes | 9903 | -€121,840 | -€42,097 | +€79,743 | +65.4% |
| Transfer from deferred taxes | 780 | €8,362 | €8,362 | = | 0.0% |
| Income taxes | 67/77 | €464 | €500 | +€36 | +7.8% |
| Profit (loss) for the period | 9904 | -€113,943 | -€34,236 | +€79,707 | +70.0% |
| Transfer from tax-exempt reserves | 789 | €25,085 | €25,085 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€88,858 | -€9,151 | +€79,707 | +89.7% |
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 27 October 2026 via checked.be.