REBRY BERT: 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.
REBRY BERT
Largest movements
- Receivables within one year -€50,566
down €50,566 (-43.5%), from €116,111 to €65,545
of which Trade receivables: -€40,687
- Tangible fixed assets +€13,900
up €13,900 (+15.2%), from €91,681 to €105,581
of which Furniture and vehicles: +€15,789
- Stocks and contracts +€10,000
up €10,000 (+173%), from €5,780 to €15,780
of which Contracts in progress: +€10,000
- Cash +€8,213
up €8,213 (+68.7%), from €11,960 to €20,173
mainly Receivables within one year (+€50,566) and Debts after one year (+€22,173)
- Debts after one year +€22,173
up €22,173 (+298%), from €7,442 to €29,615
- Reserves -€21,682
down €21,682 (-19.6%), from €110,441 to €88,759
- Trade debts -€20,803
down €20,803 (-57.5%), from €36,179 to €15,377
- Current portion of long-term debt +€6,988
up €6,988 (+188%), from €3,709 to €10,697
- Accrued charges and deferred income -€3,950
down €3,950 (-99.7%), from €3,961 to €11
- Gross operating margin -€48,615
down €48,615 (-99.1%), from €49,077 to €462
- Depreciation +€4,144
up €4,144 (+27.0%), from €15,327 to €19,471
- Taxes -€4,062
down €4,062 (-96.6%), from €4,203 to €141
- Financial charges -€3,265
down €3,265 (-70.1%), from €4,655 to €1,390
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 | €230,277 | €213,621 | -€16,656 | -7.2% |
| Fixed assets | 21/28 | €91,981 | €105,881 | +€13,900 | +15.1% |
| Tangible fixed assets | 22/27 | €91,681 | €105,581 | +€13,900 | +15.2% |
| Land and buildings | 22 | €39,845 | €37,353 | -€2,492 | -6.3% |
| Plant, machinery and equipment | 23 | €1,874 | €2,477 | +€603 | +32.2% |
| Furniture and vehicles | 24 | €49,963 | €65,752 | +€15,789 | +31.6% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €138,296 | €107,740 | -€30,556 | -22.1% |
| Stocks and contracts in progress | 3 | €5,780 | €15,780 | +€10,000 | +173% |
| Stocks | 30/36 | €5,780 | €5,780 | = | 0.0% |
| Contracts in progress | 37 | €0 | €10,000 | +€10,000 | |
| Amounts receivable within one year | 40/41 | €116,111 | €65,545 | -€50,566 | -43.5% |
| Trade receivables | 40 | €97,768 | €57,081 | -€40,687 | -41.6% |
| Other amounts receivable | 41 | €18,343 | €8,464 | -€9,879 | -53.9% |
| Cash at bank and in hand | 54/58 | €11,960 | €20,173 | +€8,213 | +68.7% |
| Deferred charges and accrued income | 490/1 | €4,445 | €6,242 | +€1,797 | +40.4% |
| Total equity and liabilities | 10/49 | €230,277 | €213,621 | -€16,656 | -7.2% |
| Equity | 10/15 | €129,041 | €107,359 | -€21,682 | -16.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €110,441 | €88,759 | -€21,682 | -19.6% |
| Distributable reserves | 133 | €110,441 | €88,759 | -€21,682 | -19.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €101,237 | €106,262 | +€5,026 | +5.0% |
| Amounts payable after more than one year | 17 | €7,442 | €29,615 | +€22,173 | +298% |
| Financial debts | 170/4 | €7,442 | €29,615 | +€22,173 | +298% |
| Amounts payable within one year | 42/48 | €89,833 | €76,637 | -€13,197 | -14.7% |
| Current portion of amounts payable after more than one year | 42 | €3,709 | €10,697 | +€6,988 | +188% |
| Trade debts | 44 | €36,179 | €15,377 | -€20,803 | -57.5% |
| Suppliers | 440/4 | €36,179 | €15,377 | -€20,803 | -57.5% |
| Taxes, remuneration and social security | 45 | €4,859 | €4,566 | -€293 | -6.0% |
| Taxes | 450/3 | €4,859 | €4,566 | -€293 | -6.0% |
| Other amounts payable | 47/48 | €45,086 | €45,997 | +€910 | +2.0% |
| Accrued charges and deferred income | 492/3 | €3,961 | €11 | -€3,950 | -99.7% |
| Remuneration, social security and pensions | 62 | €71 | €0 | -€71 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,327 | €19,471 | +€4,144 | +27.0% |
| Other operating charges | 640/8 | €1,352 | €1,189 | -€163 | -12.1% |
| Gross operating margin | 9900 | €49,077 | €462 | -€48,615 | -99.1% |
| Operating profit (loss) | 9901 | €32,328 | -€20,198 | -€52,525 | |
| Financial income | 75/76B | €10 | €46 | +€37 | +367% |
| Recurring financial income | 75 | €10 | €46 | +€37 | +367% |
| Financial charges | 65/66B | €4,655 | €1,390 | -€3,265 | -70.1% |
| Recurring financial charges | 65 | €4,655 | €1,390 | -€3,265 | -70.1% |
| Profit (loss) for the period before taxes | 9903 | €27,683 | -€21,541 | -€49,224 | |
| Income taxes | 67/77 | €4,203 | €141 | -€4,062 | -96.6% |
| Profit (loss) for the period | 9904 | €23,480 | -€21,682 | -€45,162 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,480 | -€21,682 | -€45,162 |
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 15 October 2026 via checked.be.