Ateliers BERTON: what changed
Ateliers BERTON
Largest movements
- Current investments -€600,000
down €600,000 (-100%), from €600,000 to €0
- Receivables within one year +€56,719
up €56,719 (+24.7%), from €229,516 to €286,235
of which Trade receivables: +€37,890
- Tangible fixed assets -€29,193
down €29,193 (-19.9%), from €146,779 to €117,586
of which Plant, machinery and equipment: -€17,492
- Cash +€13,985
up €13,985 (+8.1%), from €173,555 to €187,540
mainly Current investments (+€600,000) and Depreciation (+€30,543)
- Other debts -€513,657
down €513,657 (-88.9%), from €577,469 to €63,812
- Trade debts -€30,534
down €30,534 (-39.1%), from €78,143 to €47,610
- Reserves -€16,771
down €16,771 (-15.4%), from €109,225 to €92,454
of which Tax-exempt reserves: -€16,771
- Accrued charges and deferred income +€14,939
up €14,939 (+270%), from €5,526 to €20,465
- Tax, wage and social debts -€12,165
down €12,165 (-14.4%), from €84,347 to €72,182
of which Remuneration and social security: -€16,822
- Gross operating margin -€92,076
down €92,076 (-12.9%), from €711,292 to €619,216
- Staff costs -€60,878
down €60,878 (-9.4%), from €646,434 to €585,557
- Depreciation -€10,236
down €10,236 (-25.1%), from €40,779 to €30,543
- Financial charges +€8,480
up €8,480 (+116%), from €7,290 to €15,770
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,171,139 | €609,225 | -€561,915 | -48.0% |
| Fixed assets | 21/28 | €147,844 | €118,651 | -€29,193 | -19.7% |
| Tangible fixed assets | 22/27 | €146,779 | €117,586 | -€29,193 | -19.9% |
| Land and buildings | 22 | €99,364 | €89,159 | -€10,205 | -10.3% |
| Plant, machinery and equipment | 23 | €45,088 | €27,596 | -€17,492 | -38.8% |
| Furniture and vehicles | 24 | €2,327 | €831 | -€1,496 | -64.3% |
| Financial fixed assets | 28 | €1,065 | €1,065 | = | 0.0% |
| Current assets | 29/58 | €1,023,295 | €490,574 | -€532,721 | -52.1% |
| Stocks and contracts in progress | 3 | €12,237 | €12,101 | -€136 | -1.1% |
| Stocks | 30/36 | €12,237 | €12,101 | -€136 | -1.1% |
| Amounts receivable within one year | 40/41 | €229,516 | €286,235 | +€56,719 | +24.7% |
| Trade receivables | 40 | €204,188 | €242,078 | +€37,890 | +18.6% |
| Other amounts receivable | 41 | €25,328 | €44,157 | +€18,829 | +74.3% |
| Current investments | 50/53 | €600,000 | €0 | -€600,000 | -100% |
| Cash at bank and in hand | 54/58 | €173,555 | €187,540 | +€13,985 | +8.1% |
| Deferred charges and accrued income | 490/1 | €7,987 | €4,698 | -€3,289 | -41.2% |
| Total equity and liabilities | 10/49 | €1,171,139 | €609,225 | -€561,915 | -48.0% |
| Equity | 10/15 | €403,246 | €388,338 | -€14,908 | -3.7% |
| Contributions | 10/11 | €220,000 | €220,000 | = | 0.0% |
| Capital | 10 | €220,000 | €220,000 | = | 0.0% |
| Issued capital | 100 | €220,000 | €220,000 | = | 0.0% |
| Reserves | 13 | €109,225 | €92,454 | -€16,771 | -15.4% |
| Non-distributable reserves | 130/1 | €22,000 | €22,000 | = | 0.0% |
| Legal reserve | 130 | €22,000 | €22,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €67,225 | €50,454 | -€16,771 | -24.9% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,021 | €75,884 | +€1,863 | +2.5% |
| Provisions and deferred taxes | 16 | €22,408 | €16,818 | -€5,590 | -24.9% |
| Deferred taxes | 168 | €22,408 | €16,818 | -€5,590 | -24.9% |
| Amounts payable | 17/49 | €745,484 | €204,068 | -€541,416 | -72.6% |
| Amounts payable within one year | 42/48 | €739,959 | €183,604 | -€556,355 | -75.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €78,143 | €47,610 | -€30,534 | -39.1% |
| Suppliers | 440/4 | €78,143 | €47,610 | -€30,534 | -39.1% |
| Taxes, remuneration and social security | 45 | €84,347 | €72,182 | -€12,165 | -14.4% |
| Taxes | 450/3 | €12,732 | €17,390 | +€4,658 | +36.6% |
| Remuneration and social security | 454/9 | €71,614 | €54,792 | -€16,822 | -23.5% |
| Other amounts payable | 47/48 | €577,469 | €63,812 | -€513,657 | -88.9% |
| Accrued charges and deferred income | 492/3 | €5,526 | €20,465 | +€14,939 | +270% |
| Remuneration, social security and pensions | 62 | €646,434 | €585,557 | -€60,878 | -9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,779 | €30,543 | -€10,236 | -25.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €436 | +€436 | |
| Other operating charges | 640/8 | €10,474 | €10,718 | +€243 | +2.3% |
| Gross operating margin | 9900 | €711,292 | €619,216 | -€92,076 | -12.9% |
| Operating profit (loss) | 9901 | €13,604 | -€8,038 | -€21,642 | |
| Financial income | 75/76B | €8,601 | €9,125 | +€524 | +6.1% |
| Recurring financial income | 75 | €8,601 | €9,125 | +€524 | +6.1% |
| Financial charges | 65/66B | €7,290 | €15,770 | +€8,480 | +116% |
| Recurring financial charges | 65 | €7,290 | €15,770 | +€8,480 | +116% |
| Profit (loss) for the period before taxes | 9903 | €14,915 | -€14,683 | -€29,597 | |
| Transfer from deferred taxes | 780 | €5,944 | €5,590 | -€354 | -6.0% |
| Income taxes | 67/77 | €12,640 | €5,816 | -€6,824 | -54.0% |
| Profit (loss) for the period | 9904 | €8,219 | -€14,908 | -€23,127 | |
| Transfer from tax-exempt reserves | 789 | €17,833 | €16,771 | -€1,062 | -6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,052 | €1,863 | -€24,189 | -92.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.