Berth Johnny: 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.
Berth Johnny
Largest movements
- Tangible fixed assets +€148,537
up €148,537 (+184%), from €80,724 to €229,262
of which Plant, machinery and equipment: +€103,908
- Receivables within one year -€94,255
down €94,255 (-71.6%), from €131,710 to €37,456
of which Trade receivables: -€85,646
- Cash -€12,539
down €12,539 (-17.9%), from €70,020 to €57,481
mainly Investment in fixed assets (net) (-€183,256) and Tax, wage and social debts (-€4,050)
- Reserves +€21,380
up €21,380 (+22.5%), from €95,212 to €116,593
- Debts after one year +€15,486
up €15,486 (+14.5%), from €106,456 to €121,941
- Current portion of long-term debt +€8,307
up €8,307 (+26.7%), from €31,061 to €39,367
- Tax, wage and social debts -€4,050
down €4,050 (-14.6%), from €27,759 to €23,709
of which Remuneration and social security: -€3,300
- Depreciation +€7,067
up €7,067 (+25.6%), from €27,652 to €34,719
- Taxes -€4,370
down €4,370 (-42.1%), from €10,368 to €5,999
- Financial charges +€3,518
up €3,518 (+59.1%), from €5,953 to €9,471
- Staff costs -€2,165
down €2,165 (-5.3%), from €41,165 to €39,000
- Gross operating margin -€1,840
down €1,840 (-1.6%), from €116,746 to €114,906
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 | €291,318 | €333,134 | +€41,817 | +14.4% |
| Fixed assets | 21/28 | €81,026 | €229,564 | +€148,537 | +183% |
| Tangible fixed assets | 22/27 | €80,724 | €229,262 | +€148,537 | +184% |
| Plant, machinery and equipment | 23 | €34,161 | €138,070 | +€103,908 | +304% |
| Furniture and vehicles | 24 | €46,563 | €91,192 | +€44,629 | +95.8% |
| Financial fixed assets | 28 | €302 | €302 | = | 0.0% |
| Current assets | 29/58 | €210,291 | €103,571 | -€106,721 | -50.7% |
| Stocks and contracts in progress | 3 | €5,193 | €4,702 | -€491 | -9.5% |
| Stocks | 30/36 | €5,193 | €4,702 | -€491 | -9.5% |
| Amounts receivable within one year | 40/41 | €131,710 | €37,456 | -€94,255 | -71.6% |
| Trade receivables | 40 | €121,184 | €35,538 | -€85,646 | -70.7% |
| Other amounts receivable | 41 | €10,526 | €1,917 | -€8,609 | -81.8% |
| Cash at bank and in hand | 54/58 | €70,020 | €57,481 | -€12,539 | -17.9% |
| Deferred charges and accrued income | 490/1 | €3,368 | €3,932 | +€564 | +16.8% |
| Total equity and liabilities | 10/49 | €291,318 | €333,134 | +€41,817 | +14.4% |
| Equity | 10/15 | €103,212 | €124,593 | +€21,380 | +20.7% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €95,212 | €116,593 | +€21,380 | +22.5% |
| Distributable reserves | 133 | €95,212 | €116,593 | +€21,380 | +22.5% |
| Amounts payable | 17/49 | €188,106 | €208,542 | +€20,436 | +10.9% |
| Amounts payable after more than one year | 17 | €106,456 | €121,941 | +€15,486 | +14.5% |
| Financial debts | 170/4 | €106,456 | €121,941 | +€15,486 | +14.5% |
| Amounts payable within one year | 42/48 | €81,650 | €86,601 | +€4,951 | +6.1% |
| Current portion of amounts payable after more than one year | 42 | €31,061 | €39,367 | +€8,307 | +26.7% |
| Trade debts | 44 | €19,189 | €21,848 | +€2,659 | +13.9% |
| Suppliers | 440/4 | €19,189 | €21,848 | +€2,659 | +13.9% |
| Taxes, remuneration and social security | 45 | €27,759 | €23,709 | -€4,050 | -14.6% |
| Taxes | 450/3 | €16,000 | €15,250 | -€750 | -4.7% |
| Remuneration and social security | 454/9 | €11,759 | €8,459 | -€3,300 | -28.1% |
| Other amounts payable | 47/48 | €3,641 | €1,676 | -€1,964 | -54.0% |
| Non-recurring operating income | 76A | €3,985 | €9,600 | +€5,615 | +141% |
| Remuneration, social security and pensions | 62 | €41,165 | €39,000 | -€2,165 | -5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,652 | €34,719 | +€7,067 | +25.6% |
| Other operating charges | 640/8 | €5,815 | €4,684 | -€1,130 | -19.4% |
| Gross operating margin | 9900 | €116,746 | €114,906 | -€1,840 | -1.6% |
| Operating profit (loss) | 9901 | €42,114 | €36,503 | -€5,611 | -13.3% |
| Financial income | 75/76B | €2 | €347 | +€345 | +15,125% |
| Recurring financial income | 75 | €2 | €347 | +€345 | +15,125% |
| Financial charges | 65/66B | €5,953 | €9,471 | +€3,518 | +59.1% |
| Recurring financial charges | 65 | €5,953 | €9,471 | +€3,518 | +59.1% |
| Profit (loss) for the period before taxes | 9903 | €36,163 | €27,379 | -€8,784 | -24.3% |
| Income taxes | 67/77 | €10,368 | €5,999 | -€4,370 | -42.1% |
| Profit (loss) for the period | 9904 | €25,795 | €21,380 | -€4,414 | -17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,795 | €21,380 | -€4,414 | -17.1% |
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 27 October 2026 via checked.be.