Bâtiments Gérard BERTRAND: what changed
Bâtiments Gérard BERTRAND
Largest movements
- Receivables within one year +€232,967
up €232,967 (+1,225%), from €19,012 to €251,979
of which Trade receivables: +€234,844
- Cash +€59,454
up €59,454 (+799%), from €7,444 to €66,898
mainly Net result for the year (+€201,022) and Tax, wage and social debts (+€61,338)
- Tangible fixed assets -€30,255
down €30,255 (-100%), from €30,255 to €0
of which Land and buildings: -€18,821
- Reserves +€140,454
up €140,454 (+122%), from €115,000 to €255,454
of which Distributable reserves: +€140,454
- Tax, wage and social debts +€61,338
up €61,338 (+2,483,308%), from €2 to €61,340
- Profit (loss) carried forward +€60,567
up €60,567, from -€60,567 to €0
- Gross operating margin +€274,435
up €274,435, from -€10,370 to €264,065
- Taxes +€61,365
new in 2025: €61,365
- Other operating charges -€25,772
down €25,772 (-91.1%), from €28,287 to €2,514
- Depreciation -€3,666
down €3,666 (-100%), from €3,666 to €0
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 | €116,964 | €378,804 | +€261,840 | +224% |
| Fixed assets | 21/28 | €30,390 | €0 | -€30,390 | -100% |
| Tangible fixed assets | 22/27 | €30,255 | €0 | -€30,255 | -100% |
| Land and buildings | 22 | €18,821 | €0 | -€18,821 | -100% |
| Plant, machinery and equipment | 23 | €11,434 | €0 | -€11,434 | -100% |
| Financial fixed assets | 28 | €135 | €0 | -€135 | -100% |
| Current assets | 29/58 | €86,574 | €378,804 | +€292,229 | +338% |
| Amounts receivable within one year | 40/41 | €19,012 | €251,979 | +€232,967 | +1,225% |
| Trade receivables | 40 | €15,197 | €250,041 | +€234,844 | +1,545% |
| Other amounts receivable | 41 | €3,815 | €1,938 | -€1,877 | -49.2% |
| Current investments | 50/53 | €58,983 | €59,927 | +€944 | +1.6% |
| Cash at bank and in hand | 54/58 | €7,444 | €66,898 | +€59,454 | +799% |
| Deferred charges and accrued income | 490/1 | €1,135 | €0 | -€1,135 | -100% |
| Total equity and liabilities | 10/49 | €116,964 | €378,804 | +€261,840 | +224% |
| Equity | 10/15 | €116,406 | €317,428 | +€201,022 | +173% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €115,000 | €255,454 | +€140,454 | +122% |
| Non-distributable reserves | 130/1 | €16,000 | €16,000 | = | 0.0% |
| Legal reserve | 130 | €16,000 | €16,000 | = | 0.0% |
| Distributable reserves | 133 | €99,000 | €239,454 | +€140,454 | +142% |
| Profit (loss) carried forward | 14 | -€60,567 | €0 | +€60,567 | |
| Amounts payable | 17/49 | €558 | €61,376 | +€60,818 | +10,899% |
| Amounts payable within one year | 42/48 | €558 | €61,376 | +€60,818 | +10,899% |
| Trade debts | 44 | €556 | €36 | -€520 | -93.6% |
| Suppliers | 440/4 | €556 | €36 | -€520 | -93.6% |
| Taxes, remuneration and social security | 45 | €2 | €61,340 | +€61,338 | +2,483,308% |
| Taxes | 450/3 | €2 | €61,340 | +€61,338 | +2,483,308% |
| Non-recurring operating income | 76A | - | €281,254 | +€281,254 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,666 | €0 | -€3,666 | -100% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €28,287 | €2,514 | -€25,772 | -91.1% |
| Gross operating margin | 9900 | -€10,370 | €264,065 | +€274,435 | |
| Operating profit (loss) | 9901 | -€42,322 | €261,551 | +€303,873 | |
| Financial income | 75/76B | €1,117 | €1,041 | -€76 | -6.8% |
| Recurring financial income | 75 | €1,117 | €1,041 | -€76 | -6.8% |
| Financial charges | 65/66B | €535 | €205 | -€330 | -61.7% |
| Recurring financial charges | 65 | €535 | €205 | -€330 | -61.7% |
| Profit (loss) for the period before taxes | 9903 | -€41,740 | €262,387 | +€304,127 | |
| Income taxes | 67/77 | - | €61,365 | +€61,365 | |
| Profit (loss) for the period | 9904 | -€41,740 | €201,022 | +€242,762 | |
| Profit (loss) for the period to be appropriated | 9905 | -€41,740 | €201,022 | +€242,762 |
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.