Bertonfire: what changed
Two fiscal 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.
Bertonfire
Largest movements
- Cash +€239,321
up €239,321 (+386.3%), from €61,951 to €301,272
mainly Contributions, distributions and other (+€220,000) and Trade debts (+€77,577)
- Stocks and contracts +€37,233
up €37,233 (+46.8%), from €79,625 to €116,858
- Receivables within one year +€13,962
up €13,962 (+63.7%), from €21,921 to €35,883
of which Other amounts receivable: +€16,123
- Intangible fixed assets +€6,510
new in 2024: €6,510
- Contributions +€220,000
up €220,000 (+366.7%), from €60,000 to €280,000
- Trade debts +€77,577
up €77,577 (+284.0%), from €27,320 to €104,896
- Depreciation -€11,029
down €11,029 (-76.8%), from €14,353 to €3,324
- Gross operating margin +€8,092
up €8,092, from -€3,236 to €4,856
- Financial income +€263
up €263 (+186.6%), from €141 to €404
- Other operating charges +€162
up €162 (+31.3%), from €516 to €678
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €166,272 | €463,973 | +€297,701 | +179.0% |
| Fixed assets | 21/28 | €2,775 | €9,960 | +€7,185 | +258.9% |
| Intangible fixed assets | 21 | - | €6,510 | +€6,510 | |
| Tangible fixed assets | 22/27 | €2,775 | €3,451 | +€676 | +24.4% |
| Furniture and vehicles | 24 | €2,775 | €3,451 | +€676 | +24.4% |
| Current assets | 29/58 | €163,497 | €454,013 | +€290,516 | +177.7% |
| Stocks and contracts in progress | 3 | €79,625 | €116,858 | +€37,233 | +46.8% |
| Stocks | 30/36 | €79,625 | €116,858 | +€37,233 | +46.8% |
| Amounts receivable within one year | 40/41 | €21,921 | €35,883 | +€13,962 | +63.7% |
| Trade receivables | 40 | €17,529 | €15,368 | -€2,161 | -12.3% |
| Other amounts receivable | 41 | €4,393 | €20,516 | +€16,123 | +367.0% |
| Cash at bank and in hand | 54/58 | €61,951 | €301,272 | +€239,321 | +386.3% |
| Total equity and liabilities | 10/49 | €166,272 | €463,973 | +€297,701 | +179.0% |
| Equity | 10/15 | -€88,192 | €132,878 | +€221,069 | |
| Contributions | 10/11 | €60,000 | €280,000 | +€220,000 | +366.7% |
| Profit (loss) carried forward | 14 | -€148,192 | -€147,122 | +€1,069 | +0.7% |
| Amounts payable | 17/49 | €254,464 | €331,096 | +€76,632 | +30.1% |
| Amounts payable within one year | 42/48 | €252,464 | €329,746 | +€77,282 | +30.6% |
| Trade debts | 44 | €27,320 | €104,896 | +€77,577 | +284.0% |
| Suppliers | 440/4 | €27,320 | €104,896 | +€77,577 | +284.0% |
| Taxes, remuneration and social security | 45 | €820 | €189 | -€631 | -77.0% |
| Taxes | 450/3 | €820 | €189 | -€631 | -77.0% |
| Other amounts payable | 47/48 | €224,324 | €224,661 | +€336 | +0.1% |
| Accrued charges and deferred income | 492/3 | €2,000 | €1,350 | -€650 | -32.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,353 | €3,324 | -€11,029 | -76.8% |
| Other operating charges | 640/8 | €516 | €678 | +€162 | +31.3% |
| Gross operating margin | 9900 | -€3,236 | €4,856 | +€8,092 | |
| Operating profit (loss) | 9901 | -€18,105 | €855 | +€18,960 | |
| Financial income | 75/76B | €141 | €404 | +€263 | +186.6% |
| Recurring financial income | 75 | €141 | €404 | +€263 | +186.6% |
| Financial charges | 65/66B | €163 | €189 | +€26 | +16.1% |
| Recurring financial charges | 65 | €163 | €189 | +€26 | +16.1% |
| Profit (loss) for the period before taxes | 9903 | -€18,127 | €1,069 | +€19,196 | |
| Profit (loss) for the period | 9904 | -€18,127 | €1,069 | +€19,196 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,127 | €1,069 | +€19,196 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.