SPRL IMMO BERTIN: 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.
SPRL IMMO BERTIN
Largest movements
- Cash -€5,723
down €5,723 (-9.2%), from €61,980 to €56,258
mainly Trade debts (-€13,241) and Receivables within one year (-€4,609)
- Receivables within one year +€4,609
up €4,609 (+40.9%), from €11,268 to €15,877
- Reserves +€52,000
up €52,000 (+587%), from €8,860 to €60,860
of which Distributable reserves: +€52,000
- Profit (loss) carried forward -€39,699
down €39,699 (-89.9%), from €44,160 to €4,460
- Trade debts -€13,241
down €13,241 (-100%), from €13,241 to €0
- Other debts -€1,722
down €1,722 (-34.4%), from €5,000 to €3,278
- Financial charges -€857
down €857 (-43.4%), from €1,972 to €1,116
- Gross operating margin -€563
down €563 (-1.8%), from €31,149 to €30,585
- Taxes +€549
up €549 (+10.7%), from €5,111 to €5,660
- Depreciation -€533
down €533 (-50.0%), from €1,067 to €533
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 | €79,205 | €77,532 | -€1,673 | -2.1% |
| Fixed assets | 21/28 | €5,866 | €5,333 | -€533 | -9.1% |
| Tangible fixed assets | 22/27 | €5,866 | €5,333 | -€533 | -9.1% |
| Land and buildings | 22 | €5,866 | €5,333 | -€533 | -9.1% |
| Current assets | 29/58 | €73,339 | €72,199 | -€1,139 | -1.6% |
| Amounts receivable within one year | 40/41 | €11,268 | €15,877 | +€4,609 | +40.9% |
| Other amounts receivable | 41 | €11,268 | €15,877 | +€4,609 | +40.9% |
| Cash at bank and in hand | 54/58 | €61,980 | €56,258 | -€5,723 | -9.2% |
| Deferred charges and accrued income | 490/1 | €91 | €65 | -€26 | -28.9% |
| Total equity and liabilities | 10/49 | €79,205 | €77,532 | -€1,673 | -2.1% |
| Equity | 10/15 | €59,220 | €71,520 | +€12,301 | +20.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €8,860 | €60,860 | +€52,000 | +587% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €7,000 | €59,000 | +€52,000 | +743% |
| Profit (loss) carried forward | 14 | €44,160 | €4,460 | -€39,699 | -89.9% |
| Amounts payable | 17/49 | €19,985 | €6,012 | -€13,973 | -69.9% |
| Amounts payable within one year | 42/48 | €19,917 | €5,580 | -€14,337 | -72.0% |
| Financial debts | 43 | €1,667 | €1,689 | +€22 | +1.3% |
| Credit institutions | 430/8 | €1,667 | €1,689 | +€22 | +1.3% |
| Trade debts | 44 | €13,241 | €0 | -€13,241 | -100% |
| Suppliers | 440/4 | €13,241 | €0 | -€13,241 | -100% |
| Taxes, remuneration and social security | 45 | €9 | €613 | +€604 | +6,405% |
| Taxes | 450/3 | €9 | €613 | +€604 | +6,405% |
| Other amounts payable | 47/48 | €5,000 | €3,278 | -€1,722 | -34.4% |
| Accrued charges and deferred income | 492/3 | €68 | €432 | +€363 | +533% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,067 | €533 | -€533 | -50.0% |
| Other operating charges | 640/8 | €10,968 | €11,232 | +€263 | +2.4% |
| Gross operating margin | 9900 | €31,149 | €30,585 | -€563 | -1.8% |
| Operating profit (loss) | 9901 | €19,114 | €18,820 | -€293 | -1.5% |
| Financial income | 75/76B | €338 | €256 | -€82 | -24.3% |
| Recurring financial income | 75 | €338 | €256 | -€82 | -24.3% |
| Financial charges | 65/66B | €1,972 | €1,116 | -€857 | -43.4% |
| Recurring financial charges | 65 | €1,972 | €1,116 | -€857 | -43.4% |
| Profit (loss) for the period before taxes | 9903 | €17,479 | €17,961 | +€481 | +2.8% |
| Income taxes | 67/77 | €5,111 | €5,660 | +€549 | +10.7% |
| Profit (loss) for the period | 9904 | €12,369 | €12,301 | -€68 | -0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,369 | €12,301 | -€68 | -0.5% |
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 17 October 2026 via checked.be.