BERT BRIL: 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.
BERT BRIL
Largest movements
- Cash +€37,326
up €37,326 (+731%), from €5,105 to €42,431
mainly Net result for the year (+€47,381) and Depreciation (+€26,334)
- Receivables within one year +€15,646
up €15,646 (+83.8%), from €18,666 to €34,312
of which Other amounts receivable: +€24,972
- Tangible fixed assets -€15,212
down €15,212 (-5.8%), from €263,889 to €248,677
of which Land and buildings: -€10,129
- Stocks and contracts +€11,865
up €11,865 (+18.8%), from €63,135 to €75,000
- Reserves +€47,381
up €47,381 (+202%), from €23,497 to €70,878
of which Distributable reserves: +€47,381
- Other debts -€26,717
no longer reported in 2025 (was €26,717)
- Trade debts +€21,523
up €21,523 (+47.1%), from €45,662 to €67,185
- Debts after one year -€20,331
down €20,331 (-11.6%), from €175,854 to €155,523
- Tax, wage and social debts +€12,093
up €12,093 (+36.8%), from €32,848 to €44,941
of which Taxes: +€11,904
- Gross operating margin +€20,821
up €20,821 (+15.3%), from €136,330 to €157,151
- Taxes +€11,538
up €11,538 (+68.6%), from €16,809 to €28,347
- Staff costs +€10,245
up €10,245 (+28.5%), from €35,921 to €46,165
- Write-downs -€7,015
no longer reported in 2025 (was €7,015)
- Financial charges -€2,077
down €2,077 (-25.0%), from €8,295 to €6,218
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 | €350,795 | €400,420 | +€49,625 | +14.1% |
| Fixed assets | 21/28 | €263,889 | €248,677 | -€15,212 | -5.8% |
| Tangible fixed assets | 22/27 | €263,889 | €248,677 | -€15,212 | -5.8% |
| Land and buildings | 22 | €230,653 | €220,524 | -€10,129 | -4.4% |
| Plant, machinery and equipment | 23 | €30,771 | €26,236 | -€4,535 | -14.7% |
| Furniture and vehicles | 24 | €2,465 | €1,917 | -€548 | -22.2% |
| Current assets | 29/58 | €86,906 | €151,743 | +€64,837 | +74.6% |
| Stocks and contracts in progress | 3 | €63,135 | €75,000 | +€11,865 | +18.8% |
| Stocks | 30/36 | €63,135 | €75,000 | +€11,865 | +18.8% |
| Amounts receivable within one year | 40/41 | €18,666 | €34,312 | +€15,646 | +83.8% |
| Trade receivables | 40 | €15,943 | €6,616 | -€9,326 | -58.5% |
| Other amounts receivable | 41 | €2,723 | €27,696 | +€24,972 | +917% |
| Cash at bank and in hand | 54/58 | €5,105 | €42,431 | +€37,326 | +731% |
| Total equity and liabilities | 10/49 | €350,795 | €400,420 | +€49,625 | +14.1% |
| Equity | 10/15 | €38,167 | €85,548 | +€47,381 | +124% |
| Contributions | 10/11 | €14,670 | €14,670 | = | 0.0% |
| Reserves | 13 | €23,497 | €70,878 | +€47,381 | +202% |
| 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 | €21,637 | €69,018 | +€47,381 | +219% |
| Amounts payable | 17/49 | €312,628 | €314,872 | +€2,244 | +0.7% |
| Amounts payable after more than one year | 17 | €175,854 | €155,523 | -€20,331 | -11.6% |
| Financial debts | 170/4 | €175,854 | €155,523 | -€20,331 | -11.6% |
| Amounts payable within one year | 42/48 | €136,774 | €159,349 | +€22,575 | +16.5% |
| Current portion of amounts payable after more than one year | 42 | €19,867 | €25,808 | +€5,941 | +29.9% |
| Financial debts | 43 | €11,680 | €20,125 | +€8,445 | +72.3% |
| Credit institutions | 430/8 | €11,680 | €20,125 | +€8,445 | +72.3% |
| Trade debts | 44 | €45,662 | €67,185 | +€21,523 | +47.1% |
| Suppliers | 440/4 | €45,662 | €67,185 | +€21,523 | +47.1% |
| Advances received on contracts in progress | 46 | - | €1,290 | +€1,290 | |
| Taxes, remuneration and social security | 45 | €32,848 | €44,941 | +€12,093 | +36.8% |
| Taxes | 450/3 | €25,187 | €37,091 | +€11,904 | +47.3% |
| Remuneration and social security | 454/9 | €7,661 | €7,850 | +€189 | +2.5% |
| Other amounts payable | 47/48 | €26,717 | - | -€26,717 | |
| Remuneration, social security and pensions | 62 | €35,921 | €46,165 | +€10,245 | +28.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,464 | €26,334 | -€130 | -0.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,015 | - | -€7,015 | |
| Other operating charges | 640/8 | €3,250 | €2,972 | -€279 | -8.6% |
| Gross operating margin | 9900 | €136,330 | €157,151 | +€20,821 | +15.3% |
| Operating profit (loss) | 9901 | €63,680 | €81,680 | +€18,000 | +28.3% |
| Financial income | 75/76B | €20 | €266 | +€246 | +1,231% |
| Recurring financial income | 75 | €20 | €266 | +€246 | +1,231% |
| Financial charges | 65/66B | €8,295 | €6,218 | -€2,077 | -25.0% |
| Recurring financial charges | 65 | €8,295 | €6,218 | -€2,077 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €55,406 | €75,728 | +€20,323 | +36.7% |
| Income taxes | 67/77 | €16,809 | €28,347 | +€11,538 | +68.6% |
| Profit (loss) for the period | 9904 | €38,597 | €47,381 | +€8,785 | +22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €38,597 | €47,381 | +€8,785 | +22.8% |
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 13 October 2026 via checked.be.