BERTHY VAN ACKER: 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.
BERTHY VAN ACKER
Largest movements
- Receivables within one year +€14,061
up €14,061 (+26.4%), from €53,207 to €67,268
of which Other amounts receivable: +€14,061
- Tangible fixed assets -€11,726
down €11,726 (-22.5%), from €52,180 to €40,454
- Other debts +€11,722
new in 2025: €11,722
- Current portion of long-term debt -€8,853
no longer reported in 2025 (was €8,853)
- Reserves +€2,675
up €2,675 (+3.5%), from €76,960 to €79,635
of which Distributable reserves: +€2,675
- Trade debts -€2,597
down €2,597 (-88.1%), from €2,947 to €350
- Tax, wage and social debts -€1,345
down €1,345 (-26.2%), from €5,139 to €3,794
- Purchases and services -€5,042
down €5,042 (-10.1%), from €49,768 to €44,726
- Turnover -€5,000
down €5,000 (-6.9%), from €72,000 to €67,000
- Taxes -€1,689
down €1,689 (-25.6%), from €6,601 to €4,912
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 | €106,299 | €107,901 | +€1,602 | +1.5% |
| Fixed assets | 21/28 | €52,180 | €40,454 | -€11,726 | -22.5% |
| Tangible fixed assets | 22/27 | €52,180 | €40,454 | -€11,726 | -22.5% |
| Land and buildings | 22 | €52,180 | €40,454 | -€11,726 | -22.5% |
| Current assets | 29/58 | €54,119 | €67,447 | +€13,328 | +24.6% |
| Amounts receivable within one year | 40/41 | €53,207 | €67,268 | +€14,061 | +26.4% |
| Trade receivables | 40 | €6,655 | €6,655 | = | 0.0% |
| Other amounts receivable | 41 | €46,552 | €60,613 | +€14,061 | +30.2% |
| Cash at bank and in hand | 54/58 | €912 | €179 | -€733 | -80.4% |
| Total equity and liabilities | 10/49 | €106,299 | €107,901 | +€1,602 | +1.5% |
| Equity | 10/15 | €89,360 | €92,035 | +€2,675 | +3.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €76,960 | €79,635 | +€2,675 | +3.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €75,100 | €77,775 | +€2,675 | +3.6% |
| Amounts payable | 17/49 | €16,939 | €15,866 | -€1,073 | -6.3% |
| Amounts payable within one year | 42/48 | €16,939 | €15,866 | -€1,073 | -6.3% |
| Current portion of amounts payable after more than one year | 42 | €8,853 | - | -€8,853 | |
| Trade debts | 44 | €2,947 | €350 | -€2,597 | -88.1% |
| Suppliers | 440/4 | €2,947 | €350 | -€2,597 | -88.1% |
| Taxes, remuneration and social security | 45 | €5,139 | €3,794 | -€1,345 | -26.2% |
| Taxes | 450/3 | €5,139 | €3,794 | -€1,345 | -26.2% |
| Other amounts payable | 47/48 | - | €11,722 | +€11,722 | |
| Turnover | 70 | €72,000 | €67,000 | -€5,000 | -6.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €49,768 | €44,726 | -€5,042 | -10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,727 | €11,726 | -€1 | 0.0% |
| Other operating charges | 640/8 | €2,011 | €2,483 | +€472 | +23.5% |
| Gross operating margin | 9900 | €33,546 | €33,691 | +€145 | +0.4% |
| Operating profit (loss) | 9901 | €19,808 | €19,482 | -€326 | -1.6% |
| Financial charges | 65/66B | €850 | €173 | -€677 | -79.6% |
| Recurring financial charges | 65 | €850 | €173 | -€677 | -79.6% |
| Profit (loss) for the period before taxes | 9903 | €18,958 | €19,309 | +€351 | +1.9% |
| Income taxes | 67/77 | €6,601 | €4,912 | -€1,689 | -25.6% |
| Profit (loss) for the period | 9904 | €12,357 | €14,397 | +€2,040 | +16.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,357 | €14,397 | +€2,040 | +16.5% |
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 22 October 2026 via checked.be.