BERTHE AND CO: what changed
What changed
BERTHE AND CO
NACE 47.716, Retail sale of clothing and accessories for women, men, children and babies (general range)
filed annual accounts (NBB)
Net result for the year
-€13,133
2024 · -€20,948+€7,815
Equity
-€213,597
2024 · -€200,464-€13,133
Cash
€10
2024 · €3+€8
Balance sheet total
€275,706
2024 · €327,110-€51,405
Largest movements
Assets
- Tangible fixed assets -€50,623
down €50,623 (-16.1%), from €315,310 to €264,687
of which Land and buildings: -€30,353
Equity and liabilities
- Current portion of long-term debt -€52,898
down €52,898 (-85.9%), from €61,577 to €8,680
- Other debts +€19,902
up €19,902 (+4.9%), from €405,621 to €425,523
- Profit (loss) carried forward -€13,133
down €13,133 (-2.3%), from -€570,866 to -€583,999
- Debts after one year -€6,527
down €6,527 (-100%), from €6,527 to €0
Income statement
- Gross operating margin +€3,932
up €3,932 (+7.7%), from €51,052 to €54,984
- Financial charges -€3,247
down €3,247 (-34.7%), from €9,363 to €6,116
- Depreciation -€898
down €898 (-1.7%), from €52,762 to €51,864
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€20,948
Gross operating margin
+€3,932
Depreciation
+€898
Other operating charges
-€312
Financial income
+€9
Financial charges
+€3,247
Taxes
+€41
Result 2025
-€13,133
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€59,599
Investment
-€1,241
Financing
-€58,350
Cash 2024
€3
From operations (derived)
+€59,599
Net result for the year
-€13,133
Depreciation
+€51,864
Receivables within one year
+€790
Trade debts
-€155
Tax, wage and social debts
+€332
Other debts
+€19,902
Investment (derived)
-€1,241
Investment in fixed assets (net)
-€1,241
Financing
-€58,350
Debts after one year
-€6,527
Current portion of long-term debt
-€52,898
Short-term financial debts
+€1,074
Cash 2025
€10
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €327,110 | €275,706 | -€51,405 | -15.7% |
| Fixed assets | 21/28 | €315,790 | €265,167 | -€50,623 | -16.0% |
| Tangible fixed assets | 22/27 | €315,310 | €264,687 | -€50,623 | -16.1% |
| Land and buildings | 22 | €230,521 | €200,168 | -€30,353 | -13.2% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | €0 | -€0 | -100% |
| Other tangible fixed assets | 26 | €84,789 | €64,519 | -€20,270 | -23.9% |
| Financial fixed assets | 28 | €480 | €480 | = | 0.0% |
| Current assets | 29/58 | €11,321 | €10,539 | -€782 | -6.9% |
| Amounts receivable within one year | 40/41 | €11,318 | €10,529 | -€790 | -7.0% |
| Trade receivables | 40 | €7,844 | €7,455 | -€389 | -5.0% |
| Other amounts receivable | 41 | €3,474 | €3,074 | -€400 | -11.5% |
| Cash at bank and in hand | 54/58 | €3 | €10 | +€8 | +275% |
| Total equity and liabilities | 10/49 | €327,110 | €275,706 | -€51,405 | -15.7% |
| Equity | 10/15 | -€200,464 | -€213,597 | -€13,133 | -6.6% |
| Contributions | 10/11 | €255,000 | €255,000 | = | 0.0% |
| Reserves | 13 | €115,402 | €115,402 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €20,821 | €20,821 | = | 0.0% |
| Distributable reserves | 133 | €94,582 | €94,582 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€570,866 | -€583,999 | -€13,133 | -2.3% |
| Amounts payable | 17/49 | €527,575 | €489,303 | -€38,272 | -7.3% |
| Amounts payable after more than one year | 17 | €6,527 | €0 | -€6,527 | -100% |
| Financial debts | 170/4 | €6,527 | €0 | -€6,527 | -100% |
| Amounts payable within one year | 42/48 | €521,048 | €489,303 | -€31,745 | -6.1% |
| Current portion of amounts payable after more than one year | 42 | €61,577 | €8,680 | -€52,898 | -85.9% |
| Financial debts | 43 | €24,702 | €25,776 | +€1,074 | +4.3% |
| Credit institutions | 430/8 | €24,702 | €25,776 | +€1,074 | +4.3% |
| Trade debts | 44 | €28,725 | €28,570 | -€155 | -0.5% |
| Suppliers | 440/4 | €28,725 | €28,570 | -€155 | -0.5% |
| Taxes, remuneration and social security | 45 | €422 | €754 | +€332 | +78.5% |
| Taxes | 450/3 | €422 | €754 | +€332 | +78.5% |
| Other amounts payable | 47/48 | €405,621 | €425,523 | +€19,902 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,762 | €51,864 | -€898 | -1.7% |
| Other operating charges | 640/8 | €9,427 | €9,739 | +€312 | +3.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €51,052 | €54,984 | +€3,932 | +7.7% |
| Operating profit (loss) | 9901 | -€11,136 | -€6,618 | +€4,518 | +40.6% |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €9,363 | €6,116 | -€3,247 | -34.7% |
| Recurring financial charges | 65 | €9,363 | €6,116 | -€3,247 | -34.7% |
| Profit (loss) for the period before taxes | 9903 | -€20,499 | -€12,725 | +€7,774 | +37.9% |
| Income taxes | 67/77 | €449 | €408 | -€41 | -9.1% |
| Profit (loss) for the period | 9904 | -€20,948 | -€13,133 | +€7,815 | +37.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,948 | -€13,133 | +€7,815 | +37.3% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.