DRUKKERIJ 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.
DRUKKERIJ BERT
Largest movements
- Cash +€35,557
up €35,557 (+59.9%), from €59,339 to €94,895
mainly Depreciation (+€31,802) and Receivables within one year (+€28,861)
- Receivables within one year -€28,861
down €28,861 (-43.8%), from €65,950 to €37,090
of which Trade receivables: -€31,351
- Tangible fixed assets -€15,874
down €15,874 (-17.7%), from €89,657 to €73,783
of which Furniture and vehicles: -€8,798
- Reserves +€13,990
up €13,990 (+11.6%), from €120,948 to €134,938
- Trade debts -€9,982
down €9,982 (-78.3%), from €12,742 to €2,760
- Other debts -€6,835
down €6,835 (-94.6%), from €7,223 to €389
- Debts after one year -€4,423
down €4,423 (-12.5%), from €35,325 to €30,902
- Financial income -€6,625
down €6,625 (-82.2%), from €8,063 to €1,437
- Taxes -€3,386
down €3,386 (-37.7%), from €8,988 to €5,601
- Gross operating margin -€2,811
down €2,811 (-4.9%), from €56,888 to €54,077
- Depreciation +€2,780
up €2,780 (+9.6%), from €29,023 to €31,802
- Write-downs -€2,535
down €2,535, from €1,664 to -€871
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 | €272,305 | €265,246 | -€7,060 | -2.6% |
| Fixed assets | 21/28 | €92,157 | €77,895 | -€14,261 | -15.5% |
| Intangible fixed assets | 21 | - | €1,612 | +€1,612 | |
| Tangible fixed assets | 22/27 | €89,657 | €73,783 | -€15,874 | -17.7% |
| Land and buildings | 22 | €22,883 | €14,879 | -€8,004 | -35.0% |
| Plant, machinery and equipment | 23 | €38,501 | €40,231 | +€1,730 | +4.5% |
| Furniture and vehicles | 24 | €22,242 | €13,444 | -€8,798 | -39.6% |
| Other tangible fixed assets | 26 | €6,031 | €5,228 | -€803 | -13.3% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €180,149 | €187,350 | +€7,202 | +4.0% |
| Stocks and contracts in progress | 3 | €1,587 | €1,866 | +€279 | +17.6% |
| Stocks | 30/36 | €1,587 | €1,866 | +€279 | +17.6% |
| Amounts receivable within one year | 40/41 | €65,950 | €37,090 | -€28,861 | -43.8% |
| Trade receivables | 40 | €65,649 | €34,298 | -€31,351 | -47.8% |
| Other amounts receivable | 41 | €301 | €2,792 | +€2,490 | +826% |
| Current investments | 50/53 | €50,194 | €50,194 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €59,339 | €94,895 | +€35,557 | +59.9% |
| Deferred charges and accrued income | 490/1 | €3,079 | €3,306 | +€227 | +7.4% |
| Total equity and liabilities | 10/49 | €272,305 | €265,246 | -€7,060 | -2.6% |
| Equity | 10/15 | €198,040 | €212,030 | +€13,990 | +7.1% |
| Contributions | 10/11 | €77,092 | €77,092 | = | 0.0% |
| Reserves | 13 | €120,948 | €134,938 | +€13,990 | +11.6% |
| Distributable reserves | 133 | €120,948 | €134,938 | +€13,990 | +11.6% |
| Amounts payable | 17/49 | €74,265 | €53,216 | -€21,049 | -28.3% |
| Amounts payable after more than one year | 17 | €35,325 | €30,902 | -€4,423 | -12.5% |
| Financial debts | 170/4 | €35,325 | €30,902 | -€4,423 | -12.5% |
| Amounts payable within one year | 42/48 | €37,944 | €20,271 | -€17,673 | -46.6% |
| Current portion of amounts payable after more than one year | 42 | €4,257 | €4,423 | +€167 | +3.9% |
| Trade debts | 44 | €12,742 | €2,760 | -€9,982 | -78.3% |
| Suppliers | 440/4 | €12,742 | €2,760 | -€9,982 | -78.3% |
| Taxes, remuneration and social security | 45 | €13,723 | €12,699 | -€1,023 | -7.5% |
| Taxes | 450/3 | €9,587 | €9,866 | +€279 | +2.9% |
| Remuneration and social security | 454/9 | €4,135 | €2,833 | -€1,302 | -31.5% |
| Other amounts payable | 47/48 | €7,223 | €389 | -€6,835 | -94.6% |
| Accrued charges and deferred income | 492/3 | €996 | €2,043 | +€1,047 | +105% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,023 | €31,802 | +€2,780 | +9.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,664 | -€871 | -€2,535 | |
| Other operating charges | 640/8 | €1,679 | €2,805 | +€1,126 | +67.1% |
| Gross operating margin | 9900 | €56,888 | €54,077 | -€2,811 | -4.9% |
| Operating profit (loss) | 9901 | €24,523 | €20,341 | -€4,182 | -17.1% |
| Financial income | 75/76B | €8,063 | €1,437 | -€6,625 | -82.2% |
| Recurring financial income | 75 | €8,063 | €1,437 | -€6,625 | -82.2% |
| Financial charges | 65/66B | €2,147 | €2,187 | +€40 | +1.9% |
| Recurring financial charges | 65 | €2,147 | €2,187 | +€40 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | €30,439 | €19,591 | -€10,848 | -35.6% |
| Income taxes | 67/77 | €8,988 | €5,601 | -€3,386 | -37.7% |
| Profit (loss) for the period | 9904 | €21,451 | €13,990 | -€7,462 | -34.8% |
| Profit (loss) for the period to be appropriated | 9905 | €21,451 | €13,990 | -€7,462 | -34.8% |
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 16 October 2026 via checked.be.