Bertrix Finance: 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.
Bertrix Finance
Largest movements
- Cash +€63,117
up €63,117 (+36.1%), from €174,912 to €238,029
mainly Net result for the year (+€82,039) and Current investments (+€40,000)
- Current investments -€40,000
no longer reported in 2025 (was €40,000)
- Tangible fixed assets -€12,561
down €12,561 (-19.6%), from €64,055 to €51,494
of which Furniture and vehicles: -€10,220
- Deferred charges and accrued income -€8,000
no longer reported in 2025 (was €8,000)
- Profit (loss) carried forward +€82,039
up €82,039 (+48.7%), from €168,320 to €250,359
- Other debts -€81,003
down €81,003 (-85.4%), from €94,872 to €13,869
- Tax, wage and social debts +€12,125
up €12,125 (+28.1%), from €43,185 to €55,310
of which Taxes: +€10,625
- Current portion of long-term debt -€7,206
down €7,206 (-33.3%), from €21,647 to €14,441
- Debts after one year -€7,059
down €7,059 (-24.4%), from €28,943 to €21,884
- Financial income -€93,939
down €93,939 (-85.4%), from €110,037 to €16,098
- Gross operating margin +€62,539
up €62,539 (+110%), from €56,700 to €119,239
- Taxes -€10,773
down €10,773 (-22.3%), from €48,315 to €37,542
- Depreciation -€1,750
down €1,750 (-12.2%), from €14,311 to €12,561
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 | €366,967 | €369,524 | +€2,557 | +0.7% |
| Fixed assets | 21/28 | €144,055 | €131,494 | -€12,561 | -8.7% |
| Tangible fixed assets | 22/27 | €64,055 | €51,494 | -€12,561 | -19.6% |
| Land and buildings | 22 | €37,455 | €35,114 | -€2,341 | -6.3% |
| Furniture and vehicles | 24 | €26,600 | €16,380 | -€10,220 | -38.4% |
| Financial fixed assets | 28 | €80,000 | €80,000 | = | 0.0% |
| Current assets | 29/58 | €222,912 | €238,029 | +€15,117 | +6.8% |
| Current investments | 50/53 | €40,000 | - | -€40,000 | |
| Cash at bank and in hand | 54/58 | €174,912 | €238,029 | +€63,117 | +36.1% |
| Deferred charges and accrued income | 490/1 | €8,000 | - | -€8,000 | |
| Total equity and liabilities | 10/49 | €366,967 | €369,524 | +€2,557 | +0.7% |
| Equity | 10/15 | €178,320 | €260,359 | +€82,039 | +46.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | €10,000 | = | 0.0% |
| Issued capital | 100 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €168,320 | €250,359 | +€82,039 | +48.7% |
| Amounts payable | 17/49 | €188,647 | €109,165 | -€79,482 | -42.1% |
| Amounts payable after more than one year | 17 | €28,943 | €21,884 | -€7,059 | -24.4% |
| Financial debts | 170/4 | €28,943 | €21,884 | -€7,059 | -24.4% |
| Amounts payable within one year | 42/48 | €159,704 | €87,281 | -€72,423 | -45.3% |
| Current portion of amounts payable after more than one year | 42 | €21,647 | €14,441 | -€7,206 | -33.3% |
| Trade debts | 44 | - | €3,660 | +€3,660 | |
| Suppliers | 440/4 | - | €3,660 | +€3,660 | |
| Taxes, remuneration and social security | 45 | €43,185 | €55,310 | +€12,125 | +28.1% |
| Taxes | 450/3 | €25,435 | €36,060 | +€10,625 | +41.8% |
| Remuneration and social security | 454/9 | €17,750 | €19,250 | +€1,500 | +8.5% |
| Other amounts payable | 47/48 | €94,872 | €13,869 | -€81,003 | -85.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,311 | €12,561 | -€1,750 | -12.2% |
| Other operating charges | 640/8 | €285 | €395 | +€110 | +38.6% |
| Gross operating margin | 9900 | €56,700 | €119,239 | +€62,539 | +110% |
| Operating profit (loss) | 9901 | €42,104 | €106,284 | +€64,180 | +152% |
| Financial income | 75/76B | €110,037 | €16,098 | -€93,939 | -85.4% |
| Recurring financial income | 75 | €110,037 | €16,098 | -€93,939 | -85.4% |
| Financial charges | 65/66B | €3,131 | €2,801 | -€330 | -10.5% |
| Recurring financial charges | 65 | €3,131 | €2,801 | -€330 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €149,010 | €119,581 | -€29,429 | -19.7% |
| Income taxes | 67/77 | €48,315 | €37,542 | -€10,773 | -22.3% |
| Profit (loss) for the period | 9904 | €100,695 | €82,039 | -€18,656 | -18.5% |
| Profit (loss) for the period to be appropriated | 9905 | €100,695 | €82,039 | -€18,656 | -18.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.