Berton assurances: 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.
Berton assurances
Largest movements
- Receivables within one year -€22,051
down €22,051 (-53.5%), from €41,237 to €19,186
of which Other amounts receivable: -€19,816
- Tangible fixed assets +€4,443
up €4,443 (+44.8%), from €9,910 to €14,352
of which Furniture and vehicles: +€5,572
- Deferred charges and accrued income +€3,749
up €3,749 (+22.8%), from €16,451 to €20,200
- Cash +€927
up €927 (+61.5%), from €1,507 to €2,434
mainly Net result for the year (+€63,270) and Receivables within one year (+€22,051)
- Current portion of long-term debt +€14,713
up €14,713 (+78.6%), from €18,713 to €33,426
- Trade debts -€13,342
down €13,342 (-88.4%), from €15,097 to €1,755
- Tax, wage and social debts -€7,967
down €7,967 (-41.6%), from €19,130 to €11,163
of which Remuneration and social security: -€3,991
- Other debts -€6,336
down €6,336 (-85.5%), from €7,408 to €1,072
- Gross operating margin +€10,414
up €10,414 (+6.5%), from €159,847 to €170,262
- Taxes +€1,809
up €1,809 (+8.6%), from €21,094 to €22,903
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 | €69,104 | €56,172 | -€12,932 | -18.7% |
| Fixed assets | 21/28 | €9,910 | €14,352 | +€4,443 | +44.8% |
| Intangible fixed assets | 21 | €0 | €0 | = | 0.0% |
| Tangible fixed assets | 22/27 | €9,910 | €14,352 | +€4,443 | +44.8% |
| Land and buildings | 22 | €8,407 | €7,277 | -€1,130 | -13.4% |
| Furniture and vehicles | 24 | €1,503 | €7,075 | +€5,572 | +371% |
| Current assets | 29/58 | €59,195 | €41,820 | -€17,375 | -29.4% |
| Amounts receivable within one year | 40/41 | €41,237 | €19,186 | -€22,051 | -53.5% |
| Trade receivables | 40 | €2,859 | €624 | -€2,235 | -78.2% |
| Other amounts receivable | 41 | €38,378 | €18,562 | -€19,816 | -51.6% |
| Cash at bank and in hand | 54/58 | €1,507 | €2,434 | +€927 | +61.5% |
| Deferred charges and accrued income | 490/1 | €16,451 | €20,200 | +€3,749 | +22.8% |
| Total equity and liabilities | 10/49 | €69,104 | €56,172 | -€12,932 | -18.7% |
| Equity | 10/15 | €8,755 | €8,755 | = | 0.0% |
| 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 | €695 | €695 | = | 0.0% |
| Amounts payable | 17/49 | €60,349 | €47,417 | -€12,932 | -21.4% |
| Amounts payable within one year | 42/48 | €60,349 | €47,417 | -€12,932 | -21.4% |
| Current portion of amounts payable after more than one year | 42 | €18,713 | €33,426 | +€14,713 | +78.6% |
| Trade debts | 44 | €15,097 | €1,755 | -€13,342 | -88.4% |
| Suppliers | 440/4 | €15,097 | €1,755 | -€13,342 | -88.4% |
| Taxes, remuneration and social security | 45 | €19,130 | €11,163 | -€7,967 | -41.6% |
| Taxes | 450/3 | €3,977 | - | -€3,977 | |
| Remuneration and social security | 454/9 | €15,154 | €11,163 | -€3,991 | -26.3% |
| Other amounts payable | 47/48 | €7,408 | €1,072 | -€6,336 | -85.5% |
| Remuneration, social security and pensions | 62 | €74,855 | €76,140 | +€1,285 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,841 | €4,308 | +€467 | +12.2% |
| Other operating charges | 640/8 | €1,243 | €1,622 | +€378 | +30.4% |
| Gross operating margin | 9900 | €159,847 | €170,262 | +€10,414 | +6.5% |
| Operating profit (loss) | 9901 | €79,908 | €88,192 | +€8,283 | +10.4% |
| Financial charges | 65/66B | €2,163 | €2,018 | -€144 | -6.7% |
| Recurring financial charges | 65 | €2,163 | €2,018 | -€144 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | €77,746 | €86,173 | +€8,428 | +10.8% |
| Income taxes | 67/77 | €21,094 | €22,903 | +€1,809 | +8.6% |
| Profit (loss) for the period | 9904 | €56,651 | €63,270 | +€6,619 | +11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €56,651 | €63,270 | +€6,619 | +11.7% |
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 28 October 2026 via checked.be.