BERTEN LEMMENS: 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.
BERTEN LEMMENS
Largest movements
- Receivables within one year +€19,061
up €19,061 (+80.1%), from €23,800 to €42,861
of which Trade receivables: +€16,488
- Cash +€10,128
up €10,128 (+18.6%), from €54,598 to €64,726
mainly Net result for the year (+€18,495) and Accrued charges and deferred income (+€4,105)
- Deferred charges and accrued income -€2,960
no longer reported in 2025 (was €2,960)
- Reserves +€30,390
up €30,390 (+63.3%), from €47,984 to €78,374
- Profit (loss) carried forward -€11,895
down €11,895 (-100%), from €11,895 to €0
- Accrued charges and deferred income +€4,105
new in 2025: €4,105
- Tax, wage and social debts +€2,430
new in 2025: €2,430
- Gross operating margin +€20,019
up €20,019 (+191%), from €10,479 to €30,498
- Taxes +€5,722
up €5,722 (+233%), from €2,457 to €8,179
- Depreciation -€1,736
down €1,736 (-48.6%), from €3,575 to €1,839
- Other operating charges -€385
down €385 (-27.2%), from €1,419 to €1,034
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 | €85,410 | €111,096 | +€25,687 | +30.1% |
| Fixed assets | 21/28 | €4,052 | €3,510 | -€542 | -13.4% |
| Tangible fixed assets | 22/27 | €4,052 | €3,510 | -€542 | -13.4% |
| Furniture and vehicles | 24 | €4,052 | €3,510 | -€542 | -13.4% |
| Current assets | 29/58 | €81,358 | €107,587 | +€26,229 | +32.2% |
| Amounts receivable within one year | 40/41 | €23,800 | €42,861 | +€19,061 | +80.1% |
| Trade receivables | 40 | €17,889 | €34,377 | +€16,488 | +92.2% |
| Other amounts receivable | 41 | €5,911 | €8,484 | +€2,573 | +43.5% |
| Cash at bank and in hand | 54/58 | €54,598 | €64,726 | +€10,128 | +18.6% |
| Deferred charges and accrued income | 490/1 | €2,960 | - | -€2,960 | |
| Total equity and liabilities | 10/49 | €85,410 | €111,096 | +€25,687 | +30.1% |
| Equity | 10/15 | €78,479 | €96,974 | +€18,495 | +23.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €47,984 | €78,374 | +€30,390 | +63.3% |
| Distributable reserves | 133 | €47,984 | €78,374 | +€30,390 | +63.3% |
| Profit (loss) carried forward | 14 | €11,895 | €0 | -€11,895 | -100% |
| Amounts payable | 17/49 | €6,931 | €14,122 | +€7,192 | +104% |
| Amounts payable within one year | 42/48 | €6,931 | €10,018 | +€3,087 | +44.5% |
| Financial debts | 43 | €2,500 | €3,125 | +€625 | +25.0% |
| Credit institutions | 430/8 | €2,500 | €3,125 | +€625 | +25.0% |
| Trade debts | 44 | €4,431 | €4,463 | +€32 | +0.7% |
| Suppliers | 440/4 | €4,431 | €4,463 | +€32 | +0.7% |
| Taxes, remuneration and social security | 45 | - | €2,430 | +€2,430 | |
| Taxes | 450/3 | - | €2,430 | +€2,430 | |
| Accrued charges and deferred income | 492/3 | - | €4,105 | +€4,105 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,575 | €1,839 | -€1,736 | -48.6% |
| Other operating charges | 640/8 | €1,419 | €1,034 | -€385 | -27.2% |
| Gross operating margin | 9900 | €10,479 | €30,498 | +€20,019 | +191% |
| Operating profit (loss) | 9901 | €5,485 | €27,625 | +€22,140 | +404% |
| Financial income | 75/76B | €13 | €73 | +€59 | +440% |
| Recurring financial income | 75 | €13 | €73 | +€59 | +440% |
| Financial charges | 65/66B | €1,237 | €1,024 | -€213 | -17.2% |
| Recurring financial charges | 65 | €1,237 | €1,024 | -€213 | -17.2% |
| Profit (loss) for the period before taxes | 9903 | €4,262 | €26,674 | +€22,412 | +526% |
| Income taxes | 67/77 | €2,457 | €8,179 | +€5,722 | +233% |
| Profit (loss) for the period | 9904 | €1,805 | €18,495 | +€16,690 | +925% |
| Profit (loss) for the period to be appropriated | 9905 | €1,805 | €18,495 | +€16,690 | +925% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.