BOUWONDERNEMING BERTH SAMMY: 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.
BOUWONDERNEMING BERTH SAMMY
Largest movements
- Cash +€128,833
new in 2025: €128,833
mainly Other debts (+€149,883) and Investment in fixed assets (net) (+€52,024)
- Tangible fixed assets -€61,403
down €61,403 (-27.3%), from €225,159 to €163,756
of which Land and buildings: -€61,268
- Current investments -€38,962
no longer reported in 2025 (was €38,962)
- Stocks and contracts +€12,891
up €12,891 (+6.6%), from €195,130 to €208,021
- Other debts +€149,883
up €149,883 (+812%), from €18,447 to €168,330
- Short-term financial debts -€116,663
no longer reported in 2025 (was €116,663)
- Reserves +€43,973
up €43,973 (+60.0%), from €73,229 to €117,203
- Debts after one year -€29,336
down €29,336 (-16.3%), from €180,358 to €151,021
- Current portion of long-term debt -€6,483
down €6,483 (-18.1%), from €35,819 to €29,336
- Gross operating margin +€14,208
up €14,208 (+22.5%), from €63,204 to €77,413
- Other operating charges +€4,194
up €4,194 (+605%), from €694 to €4,887
- Depreciation -€3,362
down €3,362 (-26.4%), from €12,742 to €9,380
- Financial charges +€3,044
up €3,044 (+26.4%), from €11,532 to €14,576
- Financial income -€1,128
down €1,128 (-100.0%), from €1,129 to €0
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 | €459,676 | €503,648 | +€43,971 | +9.6% |
| Fixed assets | 21/28 | €225,159 | €163,756 | -€61,403 | -27.3% |
| Tangible fixed assets | 22/27 | €225,159 | €163,756 | -€61,403 | -27.3% |
| Land and buildings | 22 | €225,023 | €163,756 | -€61,268 | -27.2% |
| Plant, machinery and equipment | 23 | €136 | - | -€136 | |
| Current assets | 29/58 | €234,517 | €339,892 | +€105,375 | +44.9% |
| Stocks and contracts in progress | 3 | €195,130 | €208,021 | +€12,891 | +6.6% |
| Stocks | 30/36 | €195,130 | €208,021 | +€12,891 | +6.6% |
| Amounts receivable within one year | 40/41 | €425 | €3,038 | +€2,613 | +615% |
| Trade receivables | 40 | €425 | €2,025 | +€1,600 | +377% |
| Other amounts receivable | 41 | - | €1,012 | +€1,012 | |
| Current investments | 50/53 | €38,962 | - | -€38,962 | |
| Cash at bank and in hand | 54/58 | - | €128,833 | +€128,833 | |
| Total equity and liabilities | 10/49 | €459,676 | €503,648 | +€43,971 | +9.6% |
| Equity | 10/15 | €93,689 | €137,663 | +€43,973 | +46.9% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €73,229 | €117,203 | +€43,973 | +60.0% |
| Distributable reserves | 133 | €73,229 | €117,203 | +€43,973 | +60.0% |
| Amounts payable | 17/49 | €365,987 | €365,985 | -€2 | 0.0% |
| Amounts payable after more than one year | 17 | €180,358 | €151,021 | -€29,336 | -16.3% |
| Financial debts | 170/4 | €180,358 | €151,021 | -€29,336 | -16.3% |
| Amounts payable within one year | 42/48 | €185,629 | €214,964 | +€29,334 | +15.8% |
| Current portion of amounts payable after more than one year | 42 | €35,819 | €29,336 | -€6,483 | -18.1% |
| Financial debts | 43 | €116,663 | - | -€116,663 | |
| Credit institutions | 430/8 | €116,663 | - | -€116,663 | |
| Trade debts | 44 | €9,011 | €12,318 | +€3,307 | +36.7% |
| Suppliers | 440/4 | €9,011 | €12,318 | +€3,307 | +36.7% |
| Taxes, remuneration and social security | 45 | €5,689 | €4,980 | -€709 | -12.5% |
| Taxes | 450/3 | €5,689 | €4,980 | -€709 | -12.5% |
| Other amounts payable | 47/48 | €18,447 | €168,330 | +€149,883 | +812% |
| Non-recurring operating income | 76A | €26,746 | €27,976 | +€1,230 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,742 | €9,380 | -€3,362 | -26.4% |
| Other operating charges | 640/8 | €694 | €4,887 | +€4,194 | +605% |
| Gross operating margin | 9900 | €63,204 | €77,413 | +€14,208 | +22.5% |
| Operating profit (loss) | 9901 | €49,769 | €63,146 | +€13,377 | +26.9% |
| Financial income | 75/76B | €1,129 | €0 | -€1,128 | -100.0% |
| Recurring financial income | 75 | €1,129 | €0 | -€1,128 | -100.0% |
| Financial charges | 65/66B | €11,532 | €14,576 | +€3,044 | +26.4% |
| Recurring financial charges | 65 | €11,532 | €14,576 | +€3,044 | +26.4% |
| Profit (loss) for the period before taxes | 9903 | €39,365 | €48,570 | +€9,204 | +23.4% |
| Income taxes | 67/77 | €3,931 | €4,596 | +€665 | +16.9% |
| Profit (loss) for the period | 9904 | €35,434 | €43,973 | +€8,539 | +24.1% |
| Profit (loss) for the period to be appropriated | 9905 | €35,434 | €43,973 | +€8,539 | +24.1% |
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 22 October 2026 via checked.be.