ELECTRO BERTHE: what changed
Two fiscal 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.
ELECTRO BERTHE
Largest movements
- Cash +€26,128
up €26,128 (+55.3%), from €47,231 to €73,359
mainly Receivables within one year (+€17,643) and Depreciation (+€15,876)
- Receivables within one year -€17,643
down €17,643 (-21.9%), from €80,399 to €62,756
of which Trade receivables: -€10,615
- Tangible fixed assets -€15,876
down €15,876 (-33.8%), from €46,914 to €31,038
- Stocks and contracts -€3,820
down €3,820 (-8.4%), from €45,685 to €41,865
- Tax, wage and social debts -€8,256
down €8,256 (-33.1%), from €24,963 to €16,707
of which Taxes: -€5,845
- Profit (loss) carried forward +€6,414
up €6,414 (+4.9%), from €131,095 to €137,509
- Debts after one year -€6,410
down €6,410 (-59.1%), from €10,847 to €4,437
- Staff costs -€27,848
down €27,848 (-28.0%), from €99,300 to €71,452
- Gross operating margin -€11,227
down €11,227 (-10.0%), from €112,316 to €101,089
- Taxes +€2,747
up €2,747 (+469.0%), from €586 to €3,333
- Depreciation +€1,391
up €1,391 (+9.6%), from €14,485 to €15,876
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.
Cash bridge derived
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 | €220,849 | €209,638 | -€11,211 | -5.1% |
| Fixed assets | 21/28 | €47,534 | €31,658 | -€15,876 | -33.4% |
| Tangible fixed assets | 22/27 | €46,914 | €31,038 | -€15,876 | -33.8% |
| Furniture and vehicles | 24 | €46,914 | €31,038 | -€15,876 | -33.8% |
| Financial fixed assets | 28 | €620 | €620 | = | 0.0% |
| Current assets | 29/58 | €173,315 | €177,980 | +€4,665 | +2.7% |
| Stocks and contracts in progress | 3 | €45,685 | €41,865 | -€3,820 | -8.4% |
| Stocks | 30/36 | €45,685 | €41,865 | -€3,820 | -8.4% |
| Amounts receivable within one year | 40/41 | €80,399 | €62,756 | -€17,643 | -21.9% |
| Trade receivables | 40 | €62,289 | €51,674 | -€10,615 | -17.0% |
| Other amounts receivable | 41 | €18,110 | €11,082 | -€7,028 | -38.8% |
| Cash at bank and in hand | 54/58 | €47,231 | €73,359 | +€26,128 | +55.3% |
| Total equity and liabilities | 10/49 | €220,849 | €209,638 | -€11,211 | -5.1% |
| Equity | 10/15 | €151,555 | €157,969 | +€6,414 | +4.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €131,095 | €137,509 | +€6,414 | +4.9% |
| Amounts payable | 17/49 | €69,294 | €51,670 | -€17,625 | -25.4% |
| Amounts payable after more than one year | 17 | €10,847 | €4,437 | -€6,410 | -59.1% |
| Financial debts | 170/4 | €10,847 | €4,437 | -€6,410 | -59.1% |
| Amounts payable within one year | 42/48 | €58,447 | €47,233 | -€11,215 | -19.2% |
| Current portion of amounts payable after more than one year | 42 | €6,128 | €6,410 | +€282 | +4.6% |
| Trade debts | 44 | €11,493 | €9,412 | -€2,081 | -18.1% |
| Suppliers | 440/4 | €11,493 | €9,412 | -€2,081 | -18.1% |
| Taxes, remuneration and social security | 45 | €24,963 | €16,707 | -€8,256 | -33.1% |
| Taxes | 450/3 | €17,556 | €11,711 | -€5,845 | -33.3% |
| Remuneration and social security | 454/9 | €7,407 | €4,996 | -€2,411 | -32.6% |
| Other amounts payable | 47/48 | €15,863 | €14,704 | -€1,160 | -7.3% |
| Non-recurring operating income | 76A | - | €4,517 | +€4,517 | |
| Remuneration, social security and pensions | 62 | €99,300 | €71,452 | -€27,848 | -28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,485 | €15,876 | +€1,391 | +9.6% |
| Other operating charges | 640/8 | €387 | €729 | +€341 | +88.1% |
| Gross operating margin | 9900 | €112,316 | €101,089 | -€11,227 | -10.0% |
| Operating profit (loss) | 9901 | -€1,856 | €13,033 | +€14,889 | |
| Financial income | 75/76B | €0 | €22 | +€22 | +24400.0% |
| Recurring financial income | 75 | €0 | €22 | +€22 | +24400.0% |
| Financial charges | 65/66B | €1,801 | €2,059 | +€258 | +14.3% |
| Recurring financial charges | 65 | €1,801 | €2,059 | +€258 | +14.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,657 | €10,996 | +€14,653 | |
| Income taxes | 67/77 | €586 | €3,333 | +€2,747 | +469.0% |
| Profit (loss) for the period | 9904 | -€4,243 | €7,664 | +€11,906 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,243 | €7,664 | +€11,906 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.