A.D.V. BERTA & CO: 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.
A.D.V. BERTA & CO
Largest movements
- Cash +€57,149
up €57,149 (+99.4%), from €57,495 to €114,644
mainly Receivables within one year (+€42,295) and Other debts (+€41,476)
- Receivables within one year -€42,295
down €42,295 (-31.3%), from €135,288 to €92,993
of which Trade receivables: -€50,620
- Tangible fixed assets -€19,599
down €19,599 (-18.7%), from €104,839 to €85,240
of which Furniture and vehicles: -€23,559
- Deferred charges and accrued income -€7,926
down €7,926 (-58.9%), from €13,454 to €5,528
- Other debts +€41,476
up €41,476 (+58.8%), from €70,581 to €112,057
- Trade debts -€38,195
down €38,195 (-65.0%), from €58,740 to €20,545
- Debts after one year -€31,155
down €31,155 (-44.8%), from €69,548 to €38,393
- Reserves +€13,195
up €13,195 (+33.9%), from €38,902 to €52,096
of which Distributable reserves: +€13,195
- Gross operating margin +€54,556
up €54,556 (+103%), from €53,212 to €107,768
- Staff costs +€30,785
up €30,785 (+414%), from €7,441 to €38,226
- Depreciation +€8,070
up €8,070 (+29.1%), from €27,722 to €35,792
- Other operating charges +€5,709
up €5,709 (+1,474%), from €387 to €6,097
- Taxes +€3,071
up €3,071 (+51.1%), from €6,011 to €9,082
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 | €356,285 | €342,125 | -€14,160 | -4.0% |
| Fixed assets | 21/28 | €105,082 | €85,483 | -€19,599 | -18.7% |
| Tangible fixed assets | 22/27 | €104,839 | €85,240 | -€19,599 | -18.7% |
| Plant, machinery and equipment | 23 | €1,210 | €5,171 | +€3,960 | +327% |
| Furniture and vehicles | 24 | €103,629 | €80,070 | -€23,559 | -22.7% |
| Financial fixed assets | 28 | €243 | €243 | = | 0.0% |
| Current assets | 29/58 | €251,203 | €256,642 | +€5,439 | +2.2% |
| Stocks and contracts in progress | 3 | €44,967 | €43,478 | -€1,489 | -3.3% |
| Stocks | 30/36 | €44,967 | €43,478 | -€1,489 | -3.3% |
| Amounts receivable within one year | 40/41 | €135,288 | €92,993 | -€42,295 | -31.3% |
| Trade receivables | 40 | €129,840 | €79,220 | -€50,620 | -39.0% |
| Other amounts receivable | 41 | €5,449 | €13,773 | +€8,325 | +153% |
| Cash at bank and in hand | 54/58 | €57,495 | €114,644 | +€57,149 | +99.4% |
| Deferred charges and accrued income | 490/1 | €13,454 | €5,528 | -€7,926 | -58.9% |
| Total equity and liabilities | 10/49 | €356,285 | €342,125 | -€14,160 | -4.0% |
| Equity | 10/15 | €108,418 | €121,612 | +€13,195 | +12.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €38,902 | €52,096 | +€13,195 | +33.9% |
| 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 | €37,042 | €50,236 | +€13,195 | +35.6% |
| Profit (loss) carried forward | 14 | €50,924 | €50,924 | = | 0.0% |
| Amounts payable | 17/49 | €247,867 | €220,513 | -€27,354 | -11.0% |
| Amounts payable after more than one year | 17 | €69,548 | €38,393 | -€31,155 | -44.8% |
| Financial debts | 170/4 | €69,548 | €38,393 | -€31,155 | -44.8% |
| Amounts payable within one year | 42/48 | €178,084 | €182,095 | +€4,011 | +2.3% |
| Current portion of amounts payable after more than one year | 42 | €30,823 | €31,155 | +€332 | +1.1% |
| Financial debts | 43 | €5,679 | €5,900 | +€221 | +3.9% |
| Credit institutions | 430/8 | €5,679 | €5,900 | +€221 | +3.9% |
| Trade debts | 44 | €58,740 | €20,545 | -€38,195 | -65.0% |
| Suppliers | 440/4 | €58,740 | €20,545 | -€38,195 | -65.0% |
| Taxes, remuneration and social security | 45 | €12,262 | €12,438 | +€177 | +1.4% |
| Taxes | 450/3 | €5,889 | €7,353 | +€1,464 | +24.9% |
| Remuneration and social security | 454/9 | €6,373 | €5,085 | -€1,288 | -20.2% |
| Other amounts payable | 47/48 | €70,581 | €112,057 | +€41,476 | +58.8% |
| Accrued charges and deferred income | 492/3 | €236 | €25 | -€211 | -89.4% |
| Remuneration, social security and pensions | 62 | €7,441 | €38,226 | +€30,785 | +414% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,722 | €35,792 | +€8,070 | +29.1% |
| Other operating charges | 640/8 | €387 | €6,097 | +€5,709 | +1,474% |
| Gross operating margin | 9900 | €53,212 | €107,768 | +€54,556 | +103% |
| Operating profit (loss) | 9901 | €17,661 | €27,653 | +€9,992 | +56.6% |
| Financial income | 75/76B | €1,016 | €291 | -€725 | -71.3% |
| Recurring financial income | 75 | €1,016 | €291 | -€725 | -71.3% |
| Financial charges | 65/66B | €6,304 | €5,669 | -€635 | -10.1% |
| Recurring financial charges | 65 | €6,304 | €5,669 | -€635 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €12,374 | €22,276 | +€9,902 | +80.0% |
| Income taxes | 67/77 | €6,011 | €9,082 | +€3,071 | +51.1% |
| Profit (loss) for the period | 9904 | €6,363 | €13,195 | +€6,832 | +107% |
| Profit (loss) for the period to be appropriated | 9905 | €6,363 | €13,195 | +€6,832 | +107% |
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 18 October 2026 via checked.be.