Bertin Communicatie: 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.
Bertin Communicatie
Largest movements
- Receivables after one year -€10,000
down €10,000 (-100%), from €10,000 to €0
- Tangible fixed assets -€5,605
down €5,605 (-43.8%), from €12,787 to €7,182
of which Furniture and vehicles: -€3,813
- Receivables within one year +€1,164
up €1,164 (+53.4%), from €2,177 to €3,341
of which Other amounts receivable: +€1,164
- Intangible fixed assets -€800
down €800 (-26.6%), from €3,005 to €2,205
- Cash +€734
up €734 (+8.4%), from €8,690 to €9,424
mainly Receivables after one year (+€10,000) and Depreciation (+€4,741)
- Profit (loss) carried forward -€9,709
down €9,709 (-32.6%), from €29,770 to €20,061
- Tax, wage and social debts -€4,635
down €4,635 (-98.7%), from €4,697 to €62
of which Taxes: -€4,635
- Gross operating margin +€728
up €728 (+13.0%), from -€5,615 to -€4,887
- Depreciation -€394
down €394 (-7.7%), from €5,134 to €4,741
- Other operating charges -€204
down €204 (-100%), from €204 to €0
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 | €36,659 | €22,152 | -€14,507 | -39.6% |
| Fixed assets | 21/28 | €15,792 | €9,387 | -€6,405 | -40.6% |
| Intangible fixed assets | 21 | €3,005 | €2,205 | -€800 | -26.6% |
| Tangible fixed assets | 22/27 | €12,787 | €7,182 | -€5,605 | -43.8% |
| Land and buildings | 22 | €5,353 | €3,780 | -€1,573 | -29.4% |
| Plant, machinery and equipment | 23 | €218 | €0 | -€218 | -100% |
| Furniture and vehicles | 24 | €7,216 | €3,402 | -€3,813 | -52.8% |
| Current assets | 29/58 | €20,867 | €12,765 | -€8,103 | -38.8% |
| Amounts receivable after more than one year | 29 | €10,000 | €0 | -€10,000 | -100% |
| Other amounts receivable | 291 | €10,000 | €0 | -€10,000 | -100% |
| Amounts receivable within one year | 40/41 | €2,177 | €3,341 | +€1,164 | +53.4% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €2,177 | €3,341 | +€1,164 | +53.4% |
| Cash at bank and in hand | 54/58 | €8,690 | €9,424 | +€734 | +8.4% |
| Total equity and liabilities | 10/49 | €36,659 | €22,152 | -€14,507 | -39.6% |
| Equity | 10/15 | €31,770 | €22,061 | -€9,709 | -30.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,770 | €20,061 | -€9,709 | -32.6% |
| Amounts payable | 17/49 | €4,889 | €91 | -€4,798 | -98.1% |
| Amounts payable within one year | 42/48 | €4,889 | €91 | -€4,798 | -98.1% |
| Financial debts | 43 | €18 | €0 | -€18 | -100% |
| Credit institutions | 430/8 | €18 | €0 | -€18 | -100% |
| Trade debts | 44 | €174 | €29 | -€145 | -83.4% |
| Suppliers | 440/4 | €174 | €29 | -€145 | -83.4% |
| Taxes, remuneration and social security | 45 | €4,697 | €62 | -€4,635 | -98.7% |
| Taxes | 450/3 | €4,697 | €62 | -€4,635 | -98.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,134 | €4,741 | -€394 | -7.7% |
| Other operating charges | 640/8 | €204 | €0 | -€204 | -100% |
| Non-recurring operating charges | 66A | - | €11 | +€11 | |
| Gross operating margin | 9900 | -€5,615 | -€4,887 | +€728 | +13.0% |
| Operating profit (loss) | 9901 | -€10,953 | -€9,638 | +€1,315 | +12.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €56 | €55 | -€1 | -1.9% |
| Recurring financial charges | 65 | €56 | €55 | -€1 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | -€11,009 | -€9,694 | +€1,316 | +11.9% |
| Income taxes | 67/77 | €0 | €15 | +€15 | |
| Profit (loss) for the period | 9904 | -€11,009 | -€9,709 | +€1,300 | +11.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,009 | -€9,709 | +€1,300 | +11.8% |
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 1 November 2026 via checked.be.