Berti: 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.
Berti
Largest movements
- Cash -€17,418
down €17,418 (-91.2%), from €19,095 to €1,677
mainly Net result for the year (-€17,723) and Tax, wage and social debts (-€3,196)
- Receivables within one year -€1,757
down €1,757 (-11.2%), from €15,648 to €13,891
- Profit (loss) carried forward -€17,723
down €17,723 (-1207.5%), from -€1,468 to -€19,191
- Tax, wage and social debts -€3,196
down €3,196 (-80.5%), from €3,972 to €776
- Trade debts +€1,743
up €1,743 (+738.9%), from €236 to €1,979
- Gross operating margin -€13,235
down €13,235 (-449.3%), from -€2,946 to -€16,181
- Purchases and services +€12,293
up €12,293 (+281.6%), from €4,365 to €16,658
- Other operating charges +€1,003
up €1,003 (+244.7%), from €410 to €1,413
- Turnover +€477
new in 2025: €477
- Taxes -€211
no longer reported in 2025 (was €211)
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.
Cash bridge derived
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 | €35,233 | €16,058 | -€19,175 | -54.4% |
| Fixed assets | 21/28 | €490 | €490 | = | 0.0% |
| Financial fixed assets | 28 | €490 | €490 | = | 0.0% |
| Current assets | 29/58 | €34,743 | €15,568 | -€19,175 | -55.2% |
| Amounts receivable within one year | 40/41 | €15,648 | €13,891 | -€1,757 | -11.2% |
| Other amounts receivable | 41 | €15,648 | €13,891 | -€1,757 | -11.2% |
| Cash at bank and in hand | 54/58 | €19,095 | €1,677 | -€17,418 | -91.2% |
| Total equity and liabilities | 10/49 | €35,233 | €16,058 | -€19,175 | -54.4% |
| Equity | 10/15 | €31,025 | €13,302 | -€17,723 | -57.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,893 | €13,893 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,110 | €1,110 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,110 | €1,110 | = | 0.0% |
| Distributable reserves | 133 | €12,783 | €12,783 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,468 | -€19,191 | -€17,723 | -1207.5% |
| Amounts payable | 17/49 | €4,208 | €2,755 | -€1,452 | -34.5% |
| Amounts payable within one year | 42/48 | €4,208 | €2,755 | -€1,452 | -34.5% |
| Trade debts | 44 | €236 | €1,979 | +€1,743 | +738.9% |
| Suppliers | 440/4 | €236 | €1,979 | +€1,743 | +738.9% |
| Taxes, remuneration and social security | 45 | €3,972 | €776 | -€3,196 | -80.5% |
| Taxes | 450/3 | €3,972 | €776 | -€3,196 | -80.5% |
| Turnover | 70 | - | €477 | +€477 | |
| Goods, raw materials, services and sundry goods | 60/61 | €4,365 | €16,658 | +€12,293 | +281.6% |
| Other operating charges | 640/8 | €410 | €1,413 | +€1,003 | +244.7% |
| Gross operating margin | 9900 | -€2,946 | -€16,181 | -€13,235 | -449.3% |
| Operating profit (loss) | 9901 | -€3,356 | -€17,594 | -€14,239 | -424.3% |
| Financial charges | 65/66B | €142 | €129 | -€14 | -9.7% |
| Recurring financial charges | 65 | €142 | €129 | -€14 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,498 | -€17,723 | -€14,225 | -406.7% |
| Income taxes | 67/77 | €211 | - | -€211 | |
| Profit (loss) for the period | 9904 | -€3,709 | -€17,723 | -€14,014 | -377.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,709 | -€17,723 | -€14,014 | -377.8% |
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 11 October 2026 via checked.be.