CONVENTS BERT: 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.
CONVENTS BERT
Largest movements
- Receivables within one year -€11,258
no longer reported in 2025 (was €11,258)
of which Other amounts receivable: -€7,018
- Cash +€8,657
up €8,657 (+104%), from €8,302 to €16,959
mainly Net result for the year (+€12,442) and Receivables within one year (+€11,258)
- Profit (loss) carried forward +€12,442
up €12,442 (+71.2%), from -€17,470 to -€5,028
- Other debts -€8,071
down €8,071 (-71.5%), from €11,287 to €3,216
- Trade debts -€5,177
down €5,177 (-76.0%), from €6,813 to €1,635
- Debts after one year -€3,000
no longer reported in 2025 (was €3,000)
- Tax, wage and social debts +€1,212
new in 2025: €1,212
- Gross operating margin +€4,173
up €4,173 (+46.4%), from €8,983 to €13,155
- Financial income -€160
no longer reported in 2025 (was €160)
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 | €24,089 | €21,495 | -€2,594 | -10.8% |
| Current assets | 29/58 | €24,089 | €21,495 | -€2,594 | -10.8% |
| Stocks and contracts in progress | 3 | €4,000 | €4,000 | = | 0.0% |
| Stocks | 30/36 | €4,000 | €4,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,258 | - | -€11,258 | |
| Trade receivables | 40 | €4,240 | - | -€4,240 | |
| Other amounts receivable | 41 | €7,018 | - | -€7,018 | |
| Cash at bank and in hand | 54/58 | €8,302 | €16,959 | +€8,657 | +104% |
| Deferred charges and accrued income | 490/1 | €529 | €536 | +€7 | +1.3% |
| Total equity and liabilities | 10/49 | €24,089 | €21,495 | -€2,594 | -10.8% |
| Equity | 10/15 | €2,990 | €15,432 | +€12,442 | +416% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,470 | -€5,028 | +€12,442 | +71.2% |
| Amounts payable | 17/49 | €21,100 | €6,063 | -€15,036 | -71.3% |
| Amounts payable after more than one year | 17 | €3,000 | - | -€3,000 | |
| Other amounts payable | 178/9 | €3,000 | - | -€3,000 | |
| Amounts payable within one year | 42/48 | €18,100 | €6,063 | -€12,036 | -66.5% |
| Trade debts | 44 | €6,813 | €1,635 | -€5,177 | -76.0% |
| Suppliers | 440/4 | €6,813 | €1,635 | -€5,177 | -76.0% |
| Taxes, remuneration and social security | 45 | - | €1,212 | +€1,212 | |
| Taxes | 450/3 | - | €1,212 | +€1,212 | |
| Other amounts payable | 47/48 | €11,287 | €3,216 | -€8,071 | -71.5% |
| Other operating charges | 640/8 | €646 | €713 | +€67 | +10.4% |
| Gross operating margin | 9900 | €8,983 | €13,155 | +€4,173 | +46.4% |
| Operating profit (loss) | 9901 | €8,337 | €12,442 | +€4,105 | +49.2% |
| Financial income | 75/76B | €160 | - | -€160 | |
| Recurring financial income | 75 | €160 | - | -€160 | |
| Financial charges | 65/66B | €0 | - | -€0 | |
| Recurring financial charges | 65 | €0 | - | -€0 | |
| Profit (loss) for the period before taxes | 9903 | €8,497 | €12,442 | +€3,945 | +46.4% |
| Profit (loss) for the period | 9904 | €8,497 | €12,442 | +€3,945 | +46.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,497 | €12,442 | +€3,945 | +46.4% |
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 15 October 2026 via checked.be.