BERTON CONCEPT & REALISATION: 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 CONCEPT & REALISATION
Largest movements
- Tangible fixed assets -€23,893
down €23,893 (-21.7%), from €109,914 to €86,022
of which Furniture and vehicles: -€24,475
- Other debts -€45,762
down €45,762 (-70.3%), from €65,090 to €19,327
- Reserves +€31,188
up €31,188 (+24.9%), from €125,294 to €156,482
- Tax, wage and social debts -€5,419
down €5,419 (-28.6%), from €18,942 to €13,524
of which Taxes: -€4,019
- Trade debts +€4,571
up €4,571 (+324%), from €1,412 to €5,983
- Current portion of long-term debt -€4,175
down €4,175 (-100%), from €4,175 to €0
- Gross operating margin +€8,074
up €8,074 (+10.5%), from €76,874 to €84,948
- Depreciation +€2,013
up €2,013 (+8.6%), from €23,504 to €25,517
- Taxes +€1,684
up €1,684 (+11.7%), from €14,334 to €16,018
- Other operating charges -€1,318
down €1,318 (-62.9%), from €2,096 to €779
- Financial charges -€1,147
down €1,147 (-33.5%), from €3,418 to €2,271
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 | €218,316 | €197,692 | -€20,624 | -9.4% |
| Fixed assets | 21/28 | €109,914 | €86,022 | -€23,893 | -21.7% |
| Tangible fixed assets | 22/27 | €109,914 | €86,022 | -€23,893 | -21.7% |
| Land and buildings | 22 | €16,614 | €15,846 | -€768 | -4.6% |
| Plant, machinery and equipment | 23 | - | €1,350 | +€1,350 | |
| Furniture and vehicles | 24 | €93,300 | €68,825 | -€24,475 | -26.2% |
| Current assets | 29/58 | €108,402 | €111,670 | +€3,269 | +3.0% |
| Amounts receivable within one year | 40/41 | €32,585 | €33,005 | +€420 | +1.3% |
| Trade receivables | 40 | €25,742 | €32,155 | +€6,413 | +24.9% |
| Other amounts receivable | 41 | €6,843 | €850 | -€5,993 | -87.6% |
| Cash at bank and in hand | 54/58 | €68,259 | €69,234 | +€975 | +1.4% |
| Deferred charges and accrued income | 490/1 | €7,557 | €9,431 | +€1,874 | +24.8% |
| Total equity and liabilities | 10/49 | €218,316 | €197,692 | -€20,624 | -9.4% |
| Equity | 10/15 | €125,794 | €156,982 | +€31,188 | +24.8% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €125,294 | €156,482 | +€31,188 | +24.9% |
| Distributable reserves | 133 | €125,294 | €156,482 | +€31,188 | +24.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €92,522 | €40,710 | -€51,812 | -56.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €89,619 | €38,834 | -€50,785 | -56.7% |
| Current portion of amounts payable after more than one year | 42 | €4,175 | €0 | -€4,175 | -100% |
| Trade debts | 44 | €1,412 | €5,983 | +€4,571 | +324% |
| Suppliers | 440/4 | €1,412 | €5,983 | +€4,571 | +324% |
| Taxes, remuneration and social security | 45 | €18,942 | €13,524 | -€5,419 | -28.6% |
| Taxes | 450/3 | €17,542 | €13,524 | -€4,019 | -22.9% |
| Remuneration and social security | 454/9 | €1,400 | €0 | -€1,400 | -100% |
| Other amounts payable | 47/48 | €65,090 | €19,327 | -€45,762 | -70.3% |
| Accrued charges and deferred income | 492/3 | €2,903 | €1,876 | -€1,027 | -35.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,504 | €25,517 | +€2,013 | +8.6% |
| Other operating charges | 640/8 | €2,096 | €779 | -€1,318 | -62.9% |
| Gross operating margin | 9900 | €76,874 | €84,948 | +€8,074 | +10.5% |
| Operating profit (loss) | 9901 | €51,273 | €58,652 | +€7,379 | +14.4% |
| Financial income | 75/76B | €1 | €125 | +€124 | +12,396% |
| Recurring financial income | 75 | €1 | €125 | +€124 | +12,396% |
| Financial charges | 65/66B | €3,418 | €2,271 | -€1,147 | -33.5% |
| Recurring financial charges | 65 | €3,418 | €2,271 | -€1,147 | -33.5% |
| Profit (loss) for the period before taxes | 9903 | €47,856 | €56,505 | +€8,649 | +18.1% |
| Income taxes | 67/77 | €14,334 | €16,018 | +€1,684 | +11.7% |
| Profit (loss) for the period | 9904 | €33,522 | €40,487 | +€6,965 | +20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,522 | €40,487 | +€6,965 | +20.8% |
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 25 October 2026 via checked.be.