LA MERE BERTHE: 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.
LA MERE BERTHE
Largest movements
- Tangible fixed assets +€18,877
up €18,877 (+32.4%), from €58,280 to €77,157
of which Plant, machinery and equipment: +€27,178
- Intangible fixed assets -€9,000
down €9,000 (-17.4%), from €51,750 to €42,750
- Receivables within one year -€3,553
down €3,553 (-40.5%), from €8,773 to €5,220
of which Trade receivables: -€3,436
- Cash +€1,998
up €1,998 (+16.3%), from €12,269 to €14,267
mainly Depreciation (+€29,781) and Debts after one year (+€22,906)
- Debts after one year +€22,906
up €22,906 (+136%), from €16,886 to €39,792
- Profit (loss) carried forward +€10,618
up €10,618 (+63.6%), from -€16,686 to -€6,068
- Trade debts -€8,215
down €8,215 (-54.4%), from €15,094 to €6,879
- Current portion of long-term debt -€7,802
down €7,802 (-34.7%), from €22,499 to €14,697
- Other debts -€6,000
down €6,000 (-7.8%), from €77,207 to €71,207
- Staff costs -€48,666
down €48,666 (-48.1%), from €101,234 to €52,568
- Gross operating margin -€19,296
down €19,296 (-16.6%), from €116,058 to €96,762
- Depreciation +€2,581
up €2,581 (+9.5%), from €27,201 to €29,781
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 | €143,786 | €151,592 | +€7,805 | +5.4% |
| Fixed assets | 21/28 | €110,030 | €119,907 | +€9,877 | +9.0% |
| Intangible fixed assets | 21 | €51,750 | €42,750 | -€9,000 | -17.4% |
| Tangible fixed assets | 22/27 | €58,280 | €77,157 | +€18,877 | +32.4% |
| Plant, machinery and equipment | 23 | €40,907 | €68,085 | +€27,178 | +66.4% |
| Furniture and vehicles | 24 | €13,965 | €6,633 | -€7,332 | -52.5% |
| Other tangible fixed assets | 26 | €3,408 | €2,440 | -€969 | -28.4% |
| Current assets | 29/58 | €33,756 | €31,684 | -€2,072 | -6.1% |
| Stocks and contracts in progress | 3 | €12,608 | €11,608 | -€1,000 | -7.9% |
| Stocks | 30/36 | €12,608 | €11,608 | -€1,000 | -7.9% |
| Amounts receivable within one year | 40/41 | €8,773 | €5,220 | -€3,553 | -40.5% |
| Trade receivables | 40 | €8,278 | €4,842 | -€3,436 | -41.5% |
| Other amounts receivable | 41 | €495 | €377 | -€117 | -23.7% |
| Cash at bank and in hand | 54/58 | €12,269 | €14,267 | +€1,998 | +16.3% |
| Deferred charges and accrued income | 490/1 | €107 | €590 | +€484 | +454% |
| Total equity and liabilities | 10/49 | €143,786 | €151,592 | +€7,805 | +5.4% |
| Equity | 10/15 | €2,939 | €13,556 | +€10,618 | +361% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €9,625 | €9,625 | = | 0.0% |
| Distributable reserves | 133 | €9,625 | €9,625 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,686 | -€6,068 | +€10,618 | +63.6% |
| Amounts payable | 17/49 | €140,847 | €138,035 | -€2,812 | -2.0% |
| Amounts payable after more than one year | 17 | €16,886 | €39,792 | +€22,906 | +136% |
| Financial debts | 170/4 | €16,886 | €39,792 | +€22,906 | +136% |
| Amounts payable within one year | 42/48 | €123,925 | €97,248 | -€26,678 | -21.5% |
| Current portion of amounts payable after more than one year | 42 | €22,499 | €14,697 | -€7,802 | -34.7% |
| Trade debts | 44 | €15,094 | €6,879 | -€8,215 | -54.4% |
| Suppliers | 440/4 | €15,094 | €6,879 | -€8,215 | -54.4% |
| Taxes, remuneration and social security | 45 | €9,125 | €4,464 | -€4,661 | -51.1% |
| Taxes | 450/3 | €2,029 | €316 | -€1,714 | -84.4% |
| Remuneration and social security | 454/9 | €7,096 | €4,149 | -€2,947 | -41.5% |
| Other amounts payable | 47/48 | €77,207 | €71,207 | -€6,000 | -7.8% |
| Accrued charges and deferred income | 492/3 | €36 | €995 | +€959 | +2,664% |
| Remuneration, social security and pensions | 62 | €101,234 | €52,568 | -€48,666 | -48.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,201 | €29,781 | +€2,581 | +9.5% |
| Other operating charges | 640/8 | €1,259 | €1,237 | -€22 | -1.8% |
| Gross operating margin | 9900 | €116,058 | €96,762 | -€19,296 | -16.6% |
| Operating profit (loss) | 9901 | -€13,636 | €13,176 | +€26,812 | |
| Financial income | 75/76B | €24 | €2 | -€22 | -90.6% |
| Recurring financial income | 75 | €24 | €2 | -€22 | -90.6% |
| Financial charges | 65/66B | €2,934 | €2,384 | -€550 | -18.7% |
| Recurring financial charges | 65 | €2,934 | €2,384 | -€550 | -18.7% |
| Profit (loss) for the period before taxes | 9903 | -€16,546 | €10,794 | +€27,340 | |
| Income taxes | 67/77 | €140 | €176 | +€37 | +26.2% |
| Profit (loss) for the period | 9904 | -€16,686 | €10,618 | +€27,303 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,686 | €10,618 | +€27,303 |
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 19 October 2026 via checked.be.