BERTEM BERG: what changed
Two fiscal 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.
BERTEM BERG
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€184
down €184 (-0.9%), from -€20,507 to -€20,692
- Other debts +€164
up €164 (+11.9%), from €1,375 to €1,539
- Trade debts +€20
new in 2023: €20
- Gross operating margin +€1,190
up €1,190 (+86.6%), from -€1,375 to -€184
From the 2022 result to the 2023 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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Equity | 10/15 | -€1,375 | -€1,559 | -€184 | -13.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €532 | €532 | = | 0.0% |
| Non-distributable reserves | 130/1 | €532 | €532 | = | 0.0% |
| Reserves not available under the articles | 1311 | €532 | €532 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,507 | -€20,692 | -€184 | -0.9% |
| Amounts payable | 17/49 | €1,375 | €1,559 | +€184 | +13.4% |
| Amounts payable within one year | 42/48 | €1,375 | €1,559 | +€184 | +13.4% |
| Trade debts | 44 | - | €20 | +€20 | |
| Suppliers | 440/4 | - | €20 | +€20 | |
| Other amounts payable | 47/48 | €1,375 | €1,539 | +€164 | +11.9% |
| Gross operating margin | 9900 | -€1,375 | -€184 | +€1,190 | +86.6% |
| Operating profit (loss) | 9901 | -€1,375 | -€184 | +€1,190 | +86.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,375 | -€184 | +€1,190 | +86.6% |
| Profit (loss) for the period | 9904 | -€1,375 | -€184 | +€1,190 | +86.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,375 | -€184 | +€1,190 | +86.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.