BERT CLINCKERS: 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 CLINCKERS
Largest movements
- Cash +€30,820
up €30,820 (+924%), from €3,337 to €34,157
mainly Net result for the year (+€21,649) and Stocks and contracts (+€9,563)
- Stocks and contracts -€9,563
down €9,563 (-100%), from €9,563 to €0
- Deferred charges and accrued income -€6,677
down €6,677 (-58.4%), from €11,426 to €4,749
- Receivables within one year -€3,282
down €3,282 (-5.7%), from €57,323 to €54,041
of which Other amounts receivable: -€4,535
- Reserves +€21,649
up €21,649 (+88.2%), from €24,557 to €46,206
of which Distributable reserves: +€21,649
- Other debts -€6,320
down €6,320 (-12.6%), from €49,987 to €43,667
- Accrued charges and deferred income -€5,160
down €5,160 (-100%), from €5,160 to €0
- Debts after one year -€3,835
down €3,835 (-4.1%), from €93,610 to €89,774
- Tax, wage and social debts +€3,311
up €3,311 (+87.9%), from €3,767 to €7,078
of which Taxes: +€3,311
- Gross operating margin +€20,449
up €20,449 (+97.7%), from €20,932 to €41,381
- Financial charges -€5,272
down €5,272 (-54.0%), from €9,758 to €4,486
- Taxes +€5,141
up €5,141 (+369%), from €1,393 to €6,535
- Other operating charges +€874
up €874 (+53.7%), from €1,629 to €2,503
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 | €205,989 | €217,468 | +€11,479 | +5.6% |
| Fixed assets | 21/28 | €124,339 | €124,521 | +€182 | +0.1% |
| Tangible fixed assets | 22/27 | €124,339 | €124,521 | +€182 | +0.1% |
| Land and buildings | 22 | €122,369 | €117,627 | -€4,742 | -3.9% |
| Plant, machinery and equipment | 23 | €1,601 | €3,392 | +€1,791 | +112% |
| Furniture and vehicles | 24 | €369 | €1,567 | +€1,198 | +325% |
| Other tangible fixed assets | 26 | - | €1,934 | +€1,934 | |
| Current assets | 29/58 | €81,650 | €92,948 | +€11,298 | +13.8% |
| Stocks and contracts in progress | 3 | €9,563 | €0 | -€9,563 | -100% |
| Stocks | 30/36 | €9,563 | €0 | -€9,563 | -100% |
| Amounts receivable within one year | 40/41 | €57,323 | €54,041 | -€3,282 | -5.7% |
| Trade receivables | 40 | €51,100 | €52,353 | +€1,253 | +2.5% |
| Other amounts receivable | 41 | €6,223 | €1,688 | -€4,535 | -72.9% |
| Cash at bank and in hand | 54/58 | €3,337 | €34,157 | +€30,820 | +924% |
| Deferred charges and accrued income | 490/1 | €11,426 | €4,749 | -€6,677 | -58.4% |
| Total equity and liabilities | 10/49 | €205,989 | €217,468 | +€11,479 | +5.6% |
| Equity | 10/15 | €43,157 | €64,806 | +€21,649 | +50.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €24,557 | €46,206 | +€21,649 | +88.2% |
| 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 | €22,697 | €44,346 | +€21,649 | +95.4% |
| Amounts payable | 17/49 | €162,831 | €152,662 | -€10,169 | -6.2% |
| Amounts payable after more than one year | 17 | €93,610 | €89,774 | -€3,835 | -4.1% |
| Financial debts | 170/4 | €93,610 | €89,774 | -€3,835 | -4.1% |
| Amounts payable within one year | 42/48 | €64,062 | €62,888 | -€1,174 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | €7,372 | €10,138 | +€2,766 | +37.5% |
| Trade debts | 44 | €2,936 | €2,004 | -€931 | -31.7% |
| Suppliers | 440/4 | €2,936 | €2,004 | -€931 | -31.7% |
| Taxes, remuneration and social security | 45 | €3,767 | €7,078 | +€3,311 | +87.9% |
| Taxes | 450/3 | €3,767 | €7,078 | +€3,311 | +87.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €49,987 | €43,667 | -€6,320 | -12.6% |
| Accrued charges and deferred income | 492/3 | €5,160 | €0 | -€5,160 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,177 | €6,294 | +€116 | +1.9% |
| Other operating charges | 640/8 | €1,629 | €2,503 | +€874 | +53.7% |
| Gross operating margin | 9900 | €20,932 | €41,381 | +€20,449 | +97.7% |
| Operating profit (loss) | 9901 | €13,125 | €32,584 | +€19,459 | +148% |
| Financial income | 75/76B | €477 | €85 | -€391 | -82.1% |
| Recurring financial income | 75 | €477 | €85 | -€391 | -82.1% |
| Financial charges | 65/66B | €9,758 | €4,486 | -€5,272 | -54.0% |
| Recurring financial charges | 65 | €9,758 | €4,486 | -€5,272 | -54.0% |
| Profit (loss) for the period before taxes | 9903 | €3,844 | €28,183 | +€24,340 | +633% |
| Income taxes | 67/77 | €1,393 | €6,535 | +€5,141 | +369% |
| Profit (loss) for the period | 9904 | €2,450 | €21,649 | +€19,198 | +784% |
| Profit (loss) for the period to be appropriated | 9905 | €2,450 | €21,649 | +€19,198 | +784% |
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 30 October 2026 via checked.be.