BERTOLA ASSURANCES: what changed
What changed
BERTOLA ASSURANCES
NACE 66.220, Insurance agents and brokers
filed annual accounts (NBB)
Net result for the year
€32,266
2023 · €18,877+€13,389
Equity
€105,405
2023 · €73,139+€32,266
Cash
€20,987
2023 · €18,764+€2,223
Balance sheet total
€239,986
2023 · €285,905-€45,919
Largest movements
Assets
- Receivables within one year -€30,597
down €30,597 (-36.0%), from €85,025 to €54,428
of which Trade receivables: -€31,068
- Deferred charges and accrued income -€12,253
down €12,253 (-48.0%), from €25,516 to €13,263
- Tangible fixed assets -€5,292
down €5,292 (-4.1%), from €129,601 to €124,309
of which Land and buildings: -€4,692
Equity and liabilities
- Trade debts -€53,081
down €53,081 (-63.7%), from €83,299 to €30,219
- Profit (loss) carried forward +€32,266
up €32,266 (+49.6%), from €65,079 to €97,345
- Debts after one year -€9,500
down €9,500 (-14.3%), from €66,500 to €57,000
- Accrued charges and deferred income -€5,422
down €5,422 (-76.9%), from €7,053 to €1,631
- Short-term financial debts -€4,879
down €4,879 (-17.0%), from €28,665 to €23,786
Income statement
- Gross operating margin +€17,807
up €17,807 (+39.8%), from €44,731 to €62,537
- Taxes +€6,400
up €6,400 (+59.9%), from €10,687 to €17,087
- Staff costs -€1,470
no longer reported in 2024 (was €1,470)
Change in the result, 2023 to 2024
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 2023
€18,877
Gross operating margin
+€17,807
Staff costs
+€1,470
Depreciation
-€0
Other operating charges
+€481
Financial income
+€29
Financial charges
+€2
Taxes
-€6,400
Result 2024
€32,266
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€16,602
Investment
€0
Financing
-€14,379
Cash 2023
€18,764
From operations (derived)
+€16,602
Net result for the year
+€32,266
Depreciation
+€5,292
Receivables within one year
+€30,597
Deferred charges and accrued income
+€12,253
Trade debts
-€53,081
Tax, wage and social debts
-€961
Other debts
-€4,342
Accrued charges and deferred income
-€5,422
Financing
-€14,379
Debts after one year
-€9,500
Short-term financial debts
-€4,879
Cash 2024
€20,987
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €285,905 | €239,986 | -€45,919 | -16.1% |
| Fixed assets | 21/28 | €129,601 | €124,309 | -€5,292 | -4.1% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €129,601 | €124,309 | -€5,292 | -4.1% |
| Land and buildings | 22 | €129,001 | €124,309 | -€4,692 | -3.6% |
| Furniture and vehicles | 24 | €600 | €0 | -€600 | -100% |
| Current assets | 29/58 | €156,304 | €115,677 | -€40,627 | -26.0% |
| Amounts receivable after more than one year | 29 | €27,000 | €27,000 | = | 0.0% |
| Other amounts receivable | 291 | €27,000 | €27,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €85,025 | €54,428 | -€30,597 | -36.0% |
| Trade receivables | 40 | €49,000 | €17,932 | -€31,068 | -63.4% |
| Other amounts receivable | 41 | €36,025 | €36,495 | +€471 | +1.3% |
| Cash at bank and in hand | 54/58 | €18,764 | €20,987 | +€2,223 | +11.8% |
| Deferred charges and accrued income | 490/1 | €25,516 | €13,263 | -€12,253 | -48.0% |
| Total equity and liabilities | 10/49 | €285,905 | €239,986 | -€45,919 | -16.1% |
| Equity | 10/15 | €73,139 | €105,405 | +€32,266 | +44.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,079 | €97,345 | +€32,266 | +49.6% |
| Amounts payable | 17/49 | €212,766 | €134,581 | -€78,185 | -36.7% |
| Amounts payable after more than one year | 17 | €66,500 | €57,000 | -€9,500 | -14.3% |
| Financial debts | 170/4 | €66,500 | €57,000 | -€9,500 | -14.3% |
| Amounts payable within one year | 42/48 | €139,213 | €75,950 | -€63,263 | -45.4% |
| Current portion of amounts payable after more than one year | 42 | €9,500 | €9,500 | = | 0.0% |
| Financial debts | 43 | €28,665 | €23,786 | -€4,879 | -17.0% |
| Credit institutions | 430/8 | €28,665 | €23,786 | -€4,879 | -17.0% |
| Trade debts | 44 | €83,299 | €30,219 | -€53,081 | -63.7% |
| Suppliers | 440/4 | €83,299 | €30,219 | -€53,081 | -63.7% |
| Taxes, remuneration and social security | 45 | €7,041 | €6,080 | -€961 | -13.7% |
| Taxes | 450/3 | €7,041 | €6,080 | -€961 | -13.7% |
| Other amounts payable | 47/48 | €10,706 | €6,364 | -€4,342 | -40.6% |
| Accrued charges and deferred income | 492/3 | €7,053 | €1,631 | -€5,422 | -76.9% |
| Remuneration, social security and pensions | 62 | €1,470 | - | -€1,470 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,292 | €5,292 | +€0 | 0.0% |
| Other operating charges | 640/8 | €3,715 | €3,233 | -€481 | -13.0% |
| Gross operating margin | 9900 | €44,731 | €62,537 | +€17,807 | +39.8% |
| Operating profit (loss) | 9901 | €34,254 | €54,012 | +€19,758 | +57.7% |
| Financial income | 75/76B | €424 | €452 | +€29 | +6.7% |
| Recurring financial income | 75 | €424 | €452 | +€29 | +6.7% |
| Financial charges | 65/66B | €5,113 | €5,112 | -€2 | 0.0% |
| Recurring financial charges | 65 | €5,113 | €5,112 | -€2 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €29,564 | €49,353 | +€19,788 | +66.9% |
| Income taxes | 67/77 | €10,687 | €17,087 | +€6,400 | +59.9% |
| Profit (loss) for the period | 9904 | €18,877 | €32,266 | +€13,389 | +70.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,877 | €32,266 | +€13,389 | +70.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.