IDE BERT TRADING & CONSULTING: what changed
What changed
IDE BERT TRADING & CONSULTING
NACE 63.910, Web portal activities
filed annual accounts (NBB)
Net result for the year
-€2,105
2024 · -€49,412+€47,307
Equity
-€23,909
2024 · -€21,804-€2,105
Cash
€1,962
2024 · €4,651-€2,689
Balance sheet total
€367,007
2024 · €420,092-€53,084
Largest movements
Assets
- Tangible fixed assets -€53,311
down €53,311 (-17.2%), from €310,640 to €257,328
of which Land and buildings: -€47,559
- Receivables within one year +€4,433
up €4,433 (+4.7%), from €93,670 to €98,103
of which Other amounts receivable: +€7,035
Equity and liabilities
- Debts after one year -€51,035
down €51,035 (-13.7%), from €371,601 to €320,566
of which Financial debts: -€42,306
- Current portion of long-term debt -€8,567
down €8,567 (-16.8%), from €50,873 to €42,306
- Tax, wage and social debts +€6,776
up €6,776 (+1,108%), from €611 to €7,387
of which Taxes: +€6,512
Income statement
- Depreciation -€11,044
down €11,044 (-14.8%), from €74,471 to €63,427
- Gross operating margin +€5,135
up €5,135 (+7.1%), from €72,221 to €77,356
- Write-downs +€4,500
new in 2025: €4,500
- Other operating charges +€4,271
up €4,271 (+279%), from €1,532 to €5,802
- Financial charges -€2,077
down €2,077 (-28.1%), from €7,403 to €5,326
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€49,412
Gross operating margin
+€5,135
Depreciation
+€11,044
Write-downs
-€4,500
Other operating charges
-€4,271
Other operating items
+€37,755
Financial income
+€36
Financial charges
+€2,077
Taxes
+€32
Result 2025
-€2,105
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€67,029
Investment
-€10,116
Financing
-€59,602
Cash 2024
€4,651
From operations (derived)
+€67,029
Net result for the year
-€2,105
Depreciation
+€63,427
Receivables within one year
-€4,433
Deferred charges and accrued income
+€1,517
Trade debts
+€1,847
Tax, wage and social debts
+€6,776
Investment (derived)
-€10,116
Investment in fixed assets (net)
-€10,116
Financing
-€59,602
Debts after one year
-€51,035
Current portion of long-term debt
-€8,567
Cash 2025
€1,962
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €420,092 | €367,007 | -€53,084 | -12.6% |
| Fixed assets | 21/28 | €310,640 | €257,328 | -€53,311 | -17.2% |
| Tangible fixed assets | 22/27 | €310,640 | €257,328 | -€53,311 | -17.2% |
| Land and buildings | 22 | €288,963 | €241,403 | -€47,559 | -16.5% |
| Plant, machinery and equipment | 23 | €1,467 | €515 | -€952 | -64.9% |
| Furniture and vehicles | 24 | €20,210 | €15,410 | -€4,800 | -23.8% |
| Current assets | 29/58 | €109,452 | €109,679 | +€227 | +0.2% |
| Amounts receivable within one year | 40/41 | €93,670 | €98,103 | +€4,433 | +4.7% |
| Trade receivables | 40 | €87,636 | €85,034 | -€2,602 | -3.0% |
| Other amounts receivable | 41 | €6,034 | €13,069 | +€7,035 | +117% |
| Current investments | 50/53 | €8,500 | €8,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,651 | €1,962 | -€2,689 | -57.8% |
| Deferred charges and accrued income | 490/1 | €2,630 | €1,114 | -€1,517 | -57.7% |
| Total equity and liabilities | 10/49 | €420,092 | €367,007 | -€53,084 | -12.6% |
| Equity | 10/15 | -€21,804 | -€23,909 | -€2,105 | -9.7% |
| Contributions | 10/11 | €93,600 | €93,600 | = | 0.0% |
| Reserves | 13 | €121,570 | €121,570 | = | 0.0% |
| Tax-exempt reserves | 132 | €29,688 | €29,688 | = | 0.0% |
| Distributable reserves | 133 | €91,882 | €91,882 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€236,974 | -€239,079 | -€2,105 | -0.9% |
| Provisions and deferred taxes | 16 | €11,598 | €11,598 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €11,598 | €11,598 | = | 0.0% |
| Pensions and similar obligations | 160 | €11,598 | €11,598 | = | 0.0% |
| Amounts payable | 17/49 | €430,297 | €379,318 | -€50,979 | -11.8% |
| Amounts payable after more than one year | 17 | €371,601 | €320,566 | -€51,035 | -13.7% |
| Financial debts | 170/4 | €143,338 | €101,031 | -€42,306 | -29.5% |
| Other amounts payable | 178/9 | €228,263 | €219,535 | -€8,728 | -3.8% |
| Amounts payable within one year | 42/48 | €58,696 | €58,751 | +€55 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €50,873 | €42,306 | -€8,567 | -16.8% |
| Trade debts | 44 | €7,211 | €9,058 | +€1,847 | +25.6% |
| Suppliers | 440/4 | €7,211 | €9,058 | +€1,847 | +25.6% |
| Taxes, remuneration and social security | 45 | €611 | €7,387 | +€6,776 | +1,108% |
| Taxes | 450/3 | €611 | €7,124 | +€6,512 | +1,065% |
| Remuneration and social security | 454/9 | €0 | €263 | +€263 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,471 | €63,427 | -€11,044 | -14.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,500 | +€4,500 | |
| Other operating charges | 640/8 | €1,532 | €5,802 | +€4,271 | +279% |
| Non-recurring operating charges | 66A | €37,755 | €0 | -€37,755 | -100% |
| Gross operating margin | 9900 | €72,221 | €77,356 | +€5,135 | +7.1% |
| Operating profit (loss) | 9901 | -€41,536 | €3,626 | +€45,162 | |
| Financial income | 75/76B | €36 | €73 | +€36 | +100% |
| Recurring financial income | 75 | €36 | €73 | +€36 | +100% |
| Financial charges | 65/66B | €7,403 | €5,326 | -€2,077 | -28.1% |
| Recurring financial charges | 65 | €7,403 | €5,326 | -€2,077 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | -€48,903 | -€1,627 | +€47,276 | +96.7% |
| Income taxes | 67/77 | €509 | €478 | -€32 | -6.2% |
| Profit (loss) for the period | 9904 | -€49,412 | -€2,105 | +€47,307 | +95.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€49,412 | -€2,105 | +€47,307 | +95.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.