BERTRAND TECHNIQUE GESTION CONSTRUCTION: what changed
BERTRAND TECHNIQUE GESTION CONSTRUCTION
Largest movements
- Receivables within one year +€154,880
up €154,880 (+384%), from €40,346 to €195,226
of which Trade receivables: +€132,692
- Tangible fixed assets -€6,498
down €6,498 (-44.3%), from €14,655 to €8,157
of which Furniture and vehicles: -€4,156
- Cash +€5,778
new in 2025: €5,778
- Trade debts +€119,531
new in 2025: €119,531
- Other debts +€39,000
new in 2025: €39,000
- Profit (loss) carried forward -€22,627
down €22,627 (-94.6%), from €23,910 to €1,283
- Contributions +€20,451
new in 2025: €20,451
- Tax, wage and social debts -€4,615
down €4,615 (-14.8%), from €31,091 to €26,477
of which Taxes: -€5,594
- Gross operating margin -€86,190
down €86,190 (-55.7%), from €154,682 to €68,492
- Depreciation -€2,457
no longer reported in 2025 (was €2,457)
- Provisions +€2,220
new in 2025: €2,220
Change in the result, 2024 to 2025
The net result is not in both sets of accounts. Without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,001 | €209,162 | +€154,160 | +280% |
| Fixed assets | 21/28 | €14,655 | €8,157 | -€6,498 | -44.3% |
| Tangible fixed assets | 22/27 | €14,655 | €8,157 | -€6,498 | -44.3% |
| Plant, machinery and equipment | 23 | €7,309 | €5,113 | -€2,196 | -30.0% |
| Furniture and vehicles | 24 | €6,136 | €1,980 | -€4,156 | -67.7% |
| Other tangible fixed assets | 26 | €1,210 | €1,064 | -€146 | -12.1% |
| Current assets | 29/58 | €40,346 | €201,005 | +€160,659 | +398% |
| Amounts receivable within one year | 40/41 | €40,346 | €195,226 | +€154,880 | +384% |
| Trade receivables | 40 | €12,647 | €145,338 | +€132,692 | +1,049% |
| Other amounts receivable | 41 | €27,700 | €49,888 | +€22,189 | +80.1% |
| Cash at bank and in hand | 54/58 | - | €5,778 | +€5,778 | |
| Total equity and liabilities | 10/49 | €55,001 | €209,162 | +€154,160 | +280% |
| Equity | 10/15 | €23,910 | €21,734 | -€2,176 | -9.1% |
| Contributions | 10/11 | - | €20,451 | +€20,451 | |
| Profit (loss) carried forward | 14 | €23,910 | €1,283 | -€22,627 | -94.6% |
| Amounts payable | 17/49 | €31,091 | €187,427 | +€156,336 | +503% |
| Amounts payable within one year | 42/48 | €31,091 | €187,427 | +€156,336 | +503% |
| Trade debts | 44 | - | €119,531 | +€119,531 | |
| Suppliers | 440/4 | - | €119,531 | +€119,531 | |
| Advances received on contracts in progress | 46 | - | €2,420 | +€2,420 | |
| Taxes, remuneration and social security | 45 | €31,091 | €26,477 | -€4,615 | -14.8% |
| Taxes | 450/3 | €30,583 | €24,989 | -€5,594 | -18.3% |
| Remuneration and social security | 454/9 | €508 | €1,487 | +€979 | +193% |
| Other amounts payable | 47/48 | - | €39,000 | +€39,000 | |
| Non-recurring operating income | 76A | - | €9,722 | +€9,722 | |
| Remuneration, social security and pensions | 62 | €26,831 | €25,819 | -€1,012 | -3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,457 | - | -€2,457 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €2,220 | +€2,220 | |
| Other operating charges | 640/8 | €291 | €291 | = | 0.0% |
| Non-recurring operating charges | 66A | - | €40,162 | +€40,162 | |
| Gross operating margin | 9900 | €154,682 | €68,492 | -€86,190 | -55.7% |
| Operating profit (loss) | 9901 | €125,102 | - | -€125,102 | |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €454 | - | -€454 | |
| Recurring financial charges | 65 | €454 | - | -€454 | |
| Profit (loss) for the period before taxes | 9903 | €124,650 | - | -€124,650 | |
| Profit (loss) for the period | 9904 | €124,650 | - | -€124,650 | |
| Profit (loss) for the period to be appropriated | 9905 | €124,650 | - | -€124,650 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.