PARFUMERIE BERTON: 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.
PARFUMERIE BERTON
Largest movements
- Stocks and contracts +€145,442
up €145,442 (+47.0%), from €309,615 to €455,057
- Cash -€96,133
down €96,133 (-24.6%), from €391,291 to €295,158
mainly Stocks and contracts (-€145,442) and Contributions, distributions and other (-€7,200)
- Tangible fixed assets -€15,065
down €15,065 (-9.4%), from €159,929 to €144,864
of which Land and buildings: -€12,839
- Reserves +€40,000
up €40,000 (+5.9%), from €672,419 to €712,419
of which Distributable reserves: +€40,000
- Gross operating margin -€29,436
down €29,436 (-18.7%), from €157,202 to €127,766
- Staff costs -€25,694
down €25,694 (-35.5%), from €72,409 to €46,715
- Financial income +€3,209
up €3,209 (+65.3%), from €4,916 to €8,124
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 | €922,716 | €958,101 | +€35,385 | +3.8% |
| Fixed assets | 21/28 | €160,028 | €144,963 | -€15,065 | -9.4% |
| Tangible fixed assets | 22/27 | €159,929 | €144,864 | -€15,065 | -9.4% |
| Land and buildings | 22 | €150,683 | €137,843 | -€12,839 | -8.5% |
| Plant, machinery and equipment | 23 | €9,246 | €7,020 | -€2,226 | -24.1% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €762,687 | €813,137 | +€50,450 | +6.6% |
| Stocks and contracts in progress | 3 | €309,615 | €455,057 | +€145,442 | +47.0% |
| Stocks | 30/36 | €309,615 | €455,057 | +€145,442 | +47.0% |
| Amounts receivable within one year | 40/41 | €45,292 | €49,433 | +€4,141 | +9.1% |
| Trade receivables | 40 | €15,015 | €17,921 | +€2,907 | +19.4% |
| Other amounts receivable | 41 | €30,278 | €31,512 | +€1,234 | +4.1% |
| Cash at bank and in hand | 54/58 | €391,291 | €295,158 | -€96,133 | -24.6% |
| Deferred charges and accrued income | 490/1 | €16,489 | €13,489 | -€3,000 | -18.2% |
| Total equity and liabilities | 10/49 | €922,716 | €958,101 | +€35,385 | +3.8% |
| Equity | 10/15 | €828,207 | €868,612 | +€40,405 | +4.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €672,419 | €712,419 | +€40,000 | +5.9% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €50,925 | €50,925 | = | 0.0% |
| Distributable reserves | 133 | €615,294 | €655,294 | +€40,000 | +6.5% |
| Profit (loss) carried forward | 14 | €93,788 | €94,193 | +€405 | +0.4% |
| Amounts payable | 17/49 | €94,509 | €89,488 | -€5,021 | -5.3% |
| Amounts payable after more than one year | 17 | €2,221 | - | -€2,221 | |
| Financial debts | 170/4 | €2,221 | - | -€2,221 | |
| Amounts payable within one year | 42/48 | €79,435 | €77,994 | -€1,441 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | €6,667 | €2,221 | -€4,445 | -66.7% |
| Trade debts | 44 | €24,753 | €20,171 | -€4,582 | -18.5% |
| Suppliers | 440/4 | €24,753 | €20,171 | -€4,582 | -18.5% |
| Taxes, remuneration and social security | 45 | €37,145 | €44,739 | +€7,594 | +20.4% |
| Taxes | 450/3 | €21,183 | €32,078 | +€10,895 | +51.4% |
| Remuneration and social security | 454/9 | €15,962 | €12,660 | -€3,302 | -20.7% |
| Other amounts payable | 47/48 | €10,870 | €10,863 | -€8 | -0.1% |
| Accrued charges and deferred income | 492/3 | €12,853 | €11,494 | -€1,358 | -10.6% |
| Remuneration, social security and pensions | 62 | €72,409 | €46,715 | -€25,694 | -35.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,200 | €15,065 | -€135 | -0.9% |
| Other operating charges | 640/8 | €6,212 | €7,436 | +€1,224 | +19.7% |
| Gross operating margin | 9900 | €157,202 | €127,766 | -€29,436 | -18.7% |
| Operating profit (loss) | 9901 | €63,381 | €58,550 | -€4,831 | -7.6% |
| Financial income | 75/76B | €4,916 | €8,124 | +€3,209 | +65.3% |
| Recurring financial income | 75 | €4,916 | €8,124 | +€3,209 | +65.3% |
| Financial charges | 65/66B | €1,735 | €1,598 | -€137 | -7.9% |
| Recurring financial charges | 65 | €1,735 | €1,598 | -€137 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €66,562 | €65,077 | -€1,485 | -2.2% |
| Income taxes | 67/77 | €16,930 | €17,471 | +€541 | +3.2% |
| Profit (loss) for the period | 9904 | €49,632 | €47,605 | -€2,026 | -4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €49,632 | €47,605 | -€2,026 | -4.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.