Berte: 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.
Berte
Largest movements
- Receivables within one year +€102,147
up €102,147 (+247%), from €41,272 to €143,419
of which Other amounts receivable: +€89,980
- Tangible fixed assets -€12,380
down €12,380 (-60.8%), from €20,370 to €7,990
of which Furniture and vehicles: -€7,499
- Cash -€5,420
down €5,420 (-75.1%), from €7,218 to €1,798
mainly Receivables within one year (-€102,147) and Trade debts (-€4,183)
- Reserves +€75,000
up €75,000 (+5,962%), from €1,258 to €76,258
of which Distributable reserves: +€75,000
- Profit (loss) carried forward +€7,015
up €7,015 (+23.7%), from €29,624 to €36,638
- Tax, wage and social debts +€6,853
up €6,853 (+182%), from €3,757 to €10,610
- Trade debts -€4,183
down €4,183 (-27.4%), from €15,283 to €11,100
- Gross operating margin +€72,578
up €72,578 (+352%), from €20,614 to €93,192
- Depreciation -€8,590
down €8,590 (-41.0%), from €20,970 to €12,380
- Taxes -€3,186
down €3,186 (-100%), from €3,186 to €0
- Other operating charges -€2,881
down €2,881 (-65.7%), from €4,388 to €1,507
- Financial income +€2,686
up €2,686 (+230%), from €1,166 to €3,852
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 | €68,860 | €153,206 | +€84,347 | +122% |
| Fixed assets | 21/28 | €20,370 | €7,990 | -€12,380 | -60.8% |
| Tangible fixed assets | 22/27 | €20,370 | €7,990 | -€12,380 | -60.8% |
| Plant, machinery and equipment | 23 | €10,757 | €5,876 | -€4,881 | -45.4% |
| Furniture and vehicles | 24 | €9,613 | €2,113 | -€7,499 | -78.0% |
| Current assets | 29/58 | €48,490 | €145,217 | +€96,727 | +199% |
| Amounts receivable within one year | 40/41 | €41,272 | €143,419 | +€102,147 | +247% |
| Trade receivables | 40 | €17,592 | €29,758 | +€12,166 | +69.2% |
| Other amounts receivable | 41 | €23,680 | €113,660 | +€89,980 | +380% |
| Cash at bank and in hand | 54/58 | €7,218 | €1,798 | -€5,420 | -75.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €68,860 | €153,206 | +€84,347 | +122% |
| Equity | 10/15 | €49,482 | €131,496 | +€82,015 | +166% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,258 | €76,258 | +€75,000 | +5,962% |
| Non-distributable reserves | 130/1 | €1,176 | €1,176 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,176 | €1,176 | = | 0.0% |
| Tax-exempt reserves | 132 | €82 | €82 | = | 0.0% |
| Distributable reserves | 133 | - | €75,000 | +€75,000 | |
| Profit (loss) carried forward | 14 | €29,624 | €36,638 | +€7,015 | +23.7% |
| Amounts payable | 17/49 | €19,378 | €21,710 | +€2,332 | +12.0% |
| Amounts payable within one year | 42/48 | €19,041 | €21,710 | +€2,669 | +14.0% |
| Trade debts | 44 | €15,283 | €11,100 | -€4,183 | -27.4% |
| Suppliers | 440/4 | €15,283 | €11,100 | -€4,183 | -27.4% |
| Taxes, remuneration and social security | 45 | €3,757 | €10,610 | +€6,853 | +182% |
| Taxes | 450/3 | €3,757 | €10,610 | +€6,853 | +182% |
| Accrued charges and deferred income | 492/3 | €337 | €0 | -€337 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,970 | €12,380 | -€8,590 | -41.0% |
| Other operating charges | 640/8 | €4,388 | €1,507 | -€2,881 | -65.7% |
| Gross operating margin | 9900 | €20,614 | €93,192 | +€72,578 | +352% |
| Operating profit (loss) | 9901 | -€4,744 | €79,305 | +€84,049 | |
| Financial income | 75/76B | €1,166 | €3,852 | +€2,686 | +230% |
| Recurring financial income | 75 | €1,166 | €3,852 | +€2,686 | +230% |
| Financial charges | 65/66B | €1,700 | €1,142 | -€558 | -32.8% |
| Recurring financial charges | 65 | €940 | €1,142 | +€202 | +21.5% |
| Non-recurring financial charges | 66B | €760 | €0 | -€760 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€5,278 | €82,015 | +€87,293 | |
| Income taxes | 67/77 | €3,186 | €0 | -€3,186 | -100% |
| Profit (loss) for the period | 9904 | -€8,464 | €82,015 | +€90,478 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,464 | €82,015 | +€90,478 |
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 19 October 2026 via checked.be.