LES BERGERES: 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.
LES BERGERES
Largest movements
- Tangible fixed assets -€39,488
down €39,488 (-5.7%), from €697,974 to €658,486
of which Land and buildings: -€39,172
- Receivables within one year +€35,061
up €35,061 (+3.6%), from €961,437 to €996,498
of which Other amounts receivable: +€33,318
- Debts after one year -€51,049
down €51,049 (-6.6%), from €775,907 to €724,857
- Other debts +€28,500
up €28,500 (+168%), from €17,000 to €45,500
- Reserves +€18,820
up €18,820 (+11.7%), from €161,456 to €180,276
- Gross operating margin +€24,744
up €24,744 (+50.2%), from €49,332 to €74,076
- Financial income -€12,974
down €12,974 (-31.2%), from €41,579 to €28,605
- Depreciation +€4,580
up €4,580 (+11.3%), from €40,518 to €45,097
- Financial charges -€1,667
down €1,667 (-5.6%), from €29,552 to €27,886
- Taxes +€1,207
up €1,207 (+19.2%), from €6,280 to €7,487
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 | €1,661,414 | €1,665,581 | +€4,167 | +0.3% |
| Fixed assets | 21/28 | €697,974 | €658,486 | -€39,488 | -5.7% |
| Tangible fixed assets | 22/27 | €697,974 | €658,486 | -€39,488 | -5.7% |
| Land and buildings | 22 | €696,823 | €657,651 | -€39,172 | -5.6% |
| Plant, machinery and equipment | 23 | €1,152 | €835 | -€317 | -27.5% |
| Current assets | 29/58 | €963,440 | €1,007,096 | +€43,656 | +4.5% |
| Amounts receivable within one year | 40/41 | €961,437 | €996,498 | +€35,061 | +3.6% |
| Trade receivables | 40 | - | €1,742 | +€1,742 | |
| Other amounts receivable | 41 | €961,437 | €994,755 | +€33,318 | +3.5% |
| Cash at bank and in hand | 54/58 | €1,376 | €4,878 | +€3,502 | +254% |
| Deferred charges and accrued income | 490/1 | €627 | €5,720 | +€5,093 | +813% |
| Total equity and liabilities | 10/49 | €1,661,414 | €1,665,581 | +€4,167 | +0.3% |
| Equity | 10/15 | €812,548 | €831,368 | +€18,820 | +2.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €632,500 | €632,500 | = | 0.0% |
| Reserves | 13 | €161,456 | €180,276 | +€18,820 | +11.7% |
| Distributable reserves | 133 | €161,456 | €180,276 | +€18,820 | +11.7% |
| Amounts payable | 17/49 | €848,866 | €834,213 | -€14,653 | -1.7% |
| Amounts payable after more than one year | 17 | €775,907 | €724,857 | -€51,049 | -6.6% |
| Financial debts | 170/4 | €775,907 | €724,857 | -€51,049 | -6.6% |
| Amounts payable within one year | 42/48 | €72,922 | €108,347 | +€35,425 | +48.6% |
| Current portion of amounts payable after more than one year | 42 | €49,338 | €51,049 | +€1,712 | +3.5% |
| Trade debts | 44 | €444 | €471 | +€27 | +6.0% |
| Suppliers | 440/4 | €444 | €471 | +€27 | +6.0% |
| Taxes, remuneration and social security | 45 | €6,140 | €11,327 | +€5,187 | +84.5% |
| Taxes | 450/3 | €6,140 | €11,327 | +€5,187 | +84.5% |
| Other amounts payable | 47/48 | €17,000 | €45,500 | +€28,500 | +168% |
| Accrued charges and deferred income | 492/3 | €36 | €1,008 | +€972 | +2,669% |
| Non-recurring operating income | 76A | - | €28,683 | +€28,683 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,518 | €45,097 | +€4,580 | +11.3% |
| Other operating charges | 640/8 | €3,265 | €3,391 | +€126 | +3.9% |
| Gross operating margin | 9900 | €49,332 | €74,076 | +€24,744 | +50.2% |
| Operating profit (loss) | 9901 | €5,550 | €25,588 | +€20,038 | +361% |
| Financial income | 75/76B | €41,579 | €28,605 | -€12,974 | -31.2% |
| Recurring financial income | 75 | €41,579 | €28,605 | -€12,974 | -31.2% |
| Financial charges | 65/66B | €29,552 | €27,886 | -€1,667 | -5.6% |
| Recurring financial charges | 65 | €29,552 | €27,886 | -€1,667 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €17,577 | €26,307 | +€8,730 | +49.7% |
| Income taxes | 67/77 | €6,280 | €7,487 | +€1,207 | +19.2% |
| Profit (loss) for the period | 9904 | €11,297 | €18,820 | +€7,523 | +66.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,297 | €18,820 | +€7,523 | +66.6% |
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 25 October 2026 via checked.be.