J.P. BERGER: 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.
J.P. BERGER
Largest movements
- Tangible fixed assets -€6,058
down €6,058 (-32.9%), from €18,442 to €12,383
of which Other tangible fixed assets: -€3,378
- Cash -€4,657
down €4,657 (-96.9%), from €4,806 to €148
mainly Net result for the year (-€6,982) and Receivables within one year (-€4,582)
- Receivables within one year +€4,582
up €4,582 (+2.8%), from €161,195 to €165,778
- Profit (loss) carried forward -€6,982
down €6,982 (-4.6%), from €151,764 to €144,782
- Tax, wage and social debts +€2,818
up €2,818 (+50.0%), from €5,634 to €8,451
of which Remuneration and social security: +€2,861
- Trade debts -€2,071
down €2,071 (-100%), from €2,071 to €0
- Turnover -€23,993
down €23,993 (-16.6%), from €144,471 to €120,478
- Gross operating margin -€18,923
down €18,923 (-30.3%), from €62,523 to €43,600
- Purchases and services -€6,597
down €6,597 (-7.1%), from €93,029 to €86,432
- Staff costs -€3,496
down €3,496 (-7.1%), from €48,925 to €45,428
- Depreciation -€1,503
down €1,503 (-19.9%), from €7,561 to €6,058
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 | €186,079 | €179,843 | -€6,236 | -3.4% |
| Fixed assets | 21/28 | €18,442 | €12,383 | -€6,058 | -32.9% |
| Tangible fixed assets | 22/27 | €18,442 | €12,383 | -€6,058 | -32.9% |
| Plant, machinery and equipment | 23 | €3,474 | €1,483 | -€1,991 | -57.3% |
| Furniture and vehicles | 24 | €689 | €0 | -€689 | -100% |
| Other tangible fixed assets | 26 | €14,278 | €10,900 | -€3,378 | -23.7% |
| Current assets | 29/58 | €167,637 | €167,460 | -€178 | -0.1% |
| Amounts receivable within one year | 40/41 | €161,195 | €165,778 | +€4,582 | +2.8% |
| Other amounts receivable | 41 | €161,195 | €165,778 | +€4,582 | +2.8% |
| Cash at bank and in hand | 54/58 | €4,806 | €148 | -€4,657 | -96.9% |
| Deferred charges and accrued income | 490/1 | €1,637 | €1,534 | -€103 | -6.3% |
| Total equity and liabilities | 10/49 | €186,079 | €179,843 | -€6,236 | -3.4% |
| Equity | 10/15 | €178,374 | €171,392 | -€6,982 | -3.9% |
| Reserves | 13 | €26,610 | €26,610 | = | 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% |
| Tax-exempt reserves | 132 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €9,750 | €9,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €151,764 | €144,782 | -€6,982 | -4.6% |
| Amounts payable | 17/49 | €7,705 | €8,451 | +€746 | +9.7% |
| Amounts payable within one year | 42/48 | €7,705 | €8,451 | +€746 | +9.7% |
| Trade debts | 44 | €2,071 | €0 | -€2,071 | -100% |
| Suppliers | 440/4 | €2,071 | - | -€2,071 | |
| Taxes, remuneration and social security | 45 | €5,634 | €8,451 | +€2,818 | +50.0% |
| Taxes | 450/3 | €1,000 | €957 | -€43 | -4.3% |
| Remuneration and social security | 454/9 | €4,633 | €7,494 | +€2,861 | +61.8% |
| Turnover | 70 | €144,471 | €120,478 | -€23,993 | -16.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €93,029 | €86,432 | -€6,597 | -7.1% |
| Remuneration, social security and pensions | 62 | €48,925 | €45,428 | -€3,496 | -7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,561 | €6,058 | -€1,503 | -19.9% |
| Other operating charges | 640/8 | €3,018 | €3,547 | +€529 | +17.5% |
| Gross operating margin | 9900 | €62,523 | €43,600 | -€18,923 | -30.3% |
| Operating profit (loss) | 9901 | €3,020 | -€11,433 | -€14,453 | |
| Financial income | 75/76B | €5,792 | €5,952 | +€160 | +2.8% |
| Recurring financial income | 75 | €5,792 | €5,952 | +€160 | +2.8% |
| Financial charges | 65/66B | €431 | €544 | +€113 | +26.2% |
| Recurring financial charges | 65 | €431 | €544 | +€113 | +26.2% |
| Profit (loss) for the period before taxes | 9903 | €8,381 | -€6,025 | -€14,406 | |
| Income taxes | 67/77 | €437 | €957 | +€520 | +119% |
| Profit (loss) for the period | 9904 | €7,944 | -€6,982 | -€14,926 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,944 | -€6,982 | -€14,926 |
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 19 October 2026 via checked.be.