NEW BERTA TRANS: 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.
NEW BERTA TRANS
Largest movements
- Tangible fixed assets +€44,636
up €44,636 (+119%), from €37,525 to €82,161
- Receivables within one year +€34,527
up €34,527 (+162%), from €21,273 to €55,800
- Cash -€29,901
down €29,901 (-56.0%), from €53,403 to €23,502
mainly Investment in fixed assets (net) (-€61,500) and Receivables within one year (-€34,527)
- Profit (loss) carried forward +€32,571
up €32,571 (+157%), from €20,709 to €53,280
- Tax, wage and social debts +€29,577
up €29,577 (+54.6%), from €54,145 to €83,722
of which Remuneration and social security: +€31,280
- Debts after one year -€12,049
down €12,049 (-74.5%), from €16,168 to €4,120
- Gross operating margin +€138,185
up €138,185 (+92.8%), from €148,883 to €287,068
- Staff costs +€92,334
up €92,334 (+72.5%), from €127,386 to €219,720
- Taxes +€10,806
up €10,806 (+374%), from €2,888 to €13,694
- Depreciation +€8,402
up €8,402 (+99.3%), from €8,462 to €16,865
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 | €131,201 | €181,692 | +€50,491 | +38.5% |
| Fixed assets | 21/28 | €56,525 | €101,161 | +€44,636 | +79.0% |
| Tangible fixed assets | 22/27 | €37,525 | €82,161 | +€44,636 | +119% |
| Furniture and vehicles | 24 | €37,525 | €82,161 | +€44,636 | +119% |
| Financial fixed assets | 28 | €19,000 | €19,000 | = | 0.0% |
| Current assets | 29/58 | €74,676 | €80,531 | +€5,855 | +7.8% |
| Amounts receivable within one year | 40/41 | €21,273 | €55,800 | +€34,527 | +162% |
| Trade receivables | 40 | €21,273 | €55,800 | +€34,527 | +162% |
| Cash at bank and in hand | 54/58 | €53,403 | €23,502 | -€29,901 | -56.0% |
| Deferred charges and accrued income | 490/1 | - | €1,229 | +€1,229 | |
| Total equity and liabilities | 10/49 | €131,201 | €181,692 | +€50,491 | +38.5% |
| Equity | 10/15 | €20,709 | €53,280 | +€32,571 | +157% |
| Profit (loss) carried forward | 14 | €20,709 | €53,280 | +€32,571 | +157% |
| Amounts payable | 17/49 | €110,492 | €128,412 | +€17,919 | +16.2% |
| Amounts payable after more than one year | 17 | €16,168 | €4,120 | -€12,049 | -74.5% |
| Financial debts | 170/4 | €16,168 | €4,120 | -€12,049 | -74.5% |
| Amounts payable within one year | 42/48 | €94,324 | €124,292 | +€29,968 | +31.8% |
| Current portion of amounts payable after more than one year | 42 | €11,595 | €12,049 | +€454 | +3.9% |
| Trade debts | 44 | €22,686 | €24,024 | +€1,338 | +5.9% |
| Suppliers | 440/4 | €22,686 | €24,024 | +€1,338 | +5.9% |
| Taxes, remuneration and social security | 45 | €54,145 | €83,722 | +€29,577 | +54.6% |
| Taxes | 450/3 | €23,135 | €21,432 | -€1,703 | -7.4% |
| Remuneration and social security | 454/9 | €31,010 | €62,290 | +€31,280 | +101% |
| Other amounts payable | 47/48 | €5,898 | €4,498 | -€1,401 | -23.7% |
| Non-recurring operating income | 76A | - | €5,955 | +€5,955 | |
| Remuneration, social security and pensions | 62 | €127,386 | €219,720 | +€92,334 | +72.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,462 | €16,865 | +€8,402 | +99.3% |
| Other operating charges | 640/8 | €2,186 | €2,962 | +€776 | +35.5% |
| Gross operating margin | 9900 | €148,883 | €287,068 | +€138,185 | +92.8% |
| Operating profit (loss) | 9901 | €10,849 | €47,521 | +€36,672 | +338% |
| Financial income | 75/76B | €1 | €25 | +€24 | +2,134% |
| Recurring financial income | 75 | €1 | €25 | +€24 | +2,134% |
| Financial charges | 65/66B | €1,253 | €1,281 | +€28 | +2.2% |
| Recurring financial charges | 65 | €1,253 | €1,281 | +€28 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | €9,597 | €46,265 | +€36,668 | +382% |
| Income taxes | 67/77 | €2,888 | €13,694 | +€10,806 | +374% |
| Profit (loss) for the period | 9904 | €6,709 | €32,571 | +€25,863 | +386% |
| Profit (loss) for the period to be appropriated | 9905 | €6,709 | €32,571 | +€25,863 | +386% |
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.