Bougard & Bernard Construct
Annual accounts 2024
micro format, filed on 16-12-2025, 138 days lateMoney flows
of every €100 of turnover, €7.14 was lost in 2024Balance sheet
balance sheet total €241,711 on 31-12-2024in euro
in euro
Position in the sector
-112.5%
Lower than 95% of 9,833 companies in 2024.
0.42
Higher than 6% of 9,553 companies in 2024.
-56.2%
Lower than 95% of 9,646 companies in 2024.
Net result: bottom quarter · Equity: bottom quarter · Balance sheet total: middle half · Working capital: bottom quarter
Staff
€33,880
Staff costs divided by the average number of full-time equivalents.
-4 people
In 2024, 6 people joined and 10 left.
Filed annual accounts
as filed with the National Bank, click a year to choose it| Line | Trend | 2024 | 2023 | 2022 | 2021 | 2020 |
|---|---|---|---|---|---|---|
| Balance sheet: assets | ||||||
20/58 |
241,711 | 423,995 | 468,586 | 354,075 | 149,141 | |
21/28 |
30,652 | 58,673 | 83,859 | 86,356 | 78,842 | |
22/27 |
25,026 | 53,123 | 76,209 | 80,806 | 73,292 | |
23 |
9,654 | 23,106 | 19,535 | 19,816 | 10,992 | |
24 |
13,403 | 15,614 | 28,530 | 19,105 | 6,675 | |
25 |
1,969 | 14,403 | 28,144 | 41,885 | - | |
28 |
5,626 | 5,550 | 7,650 | 5,550 | 5,550 | |
29/58 |
211,059 | 365,322 | 384,727 | 267,719 | 70,299 | |
3 |
17,278 | 157,292 | 114,151 | 151,965 | 20,779 | |
30/36 |
17,278 | 35,683 | 7,151 | 151,965 | 20,779 | |
37 |
- | 121,609 | 107,000 | - | - | |
40/41 |
147,529 | 78,694 | 102,116 | 69,147 | 43,744 | |
40 |
142,677 | 78,694 | 97,440 | 54,246 | 32,015 | |
41 |
4,852 | - | 4,676 | 14,901 | 11,729 | |
50/53 |
- | - | 113,966 | - | - | |
54/58 |
42,046 | 126,667 | 51,060 | 44,955 | 3,160 | |
490/1 |
4,206 | 2,669 | 3,434 | 1,652 | 2,616 | |
| Balance sheet: equity and liabilities | ||||||
10/49 |
241,711 | 423,995 | 468,586 | 354,075 | 149,141 | |
10/15 |
-271,948 | -136,010 | 148,664 | 78,188 | 49,271 | |
10/11 |
20,000 | 20,000 | 20,000 | 20,000 | 20,000 | |
14 |
-291,948 | -156,010 | 128,664 | 58,188 | 29,271 | |
17/49 |
513,659 | 560,005 | 319,922 | 275,887 | 99,870 | |
17 |
5,240 | 10,578 | 24,947 | 135,657 | 32,675 | |
170/4 |
5,240 | 10,578 | 24,947 | 135,657 | 32,675 | |
42/48 |
508,419 | 549,427 | 294,975 | 140,230 | 67,195 | |
42 |
5,241 | 13,976 | 14,368 | 10,518 | 10,174 | |
43 |
149,915 | 150,333 | 462 | 394 | - | |
430/8 |
149,915 | 150,333 | 462 | 394 | - | |
44 |
319,540 | 294,446 | 200,492 | 77,870 | 34,936 | |
440/4 |
319,540 | 294,446 | 200,492 | 77,870 | 34,936 | |
45 |
9,492 | 55,781 | 60,681 | 36,416 | 7,213 | |
450/3 |
- | 30,140 | 37,472 | 15,320 | 7,213 | |
454/9 |
9,492 | 25,641 | 23,209 | 21,096 | - | |
47/48 |
24,231 | 34,891 | 18,972 | 15,032 | 14,872 | |
| Income statement | ||||||
70 |
1.9m | 2.7m | 2.3m | 1.0m | 343,177 | |
76A |
2,446 | - | - | - | - | |
9900 |
64,607 | 8,890 | 428,135 | 269,071 | 77,736 | |
60/61 |
1.8m | 2.8m | 2.0m | 818,554 | 287,893 | |
62 |
145,682 | 250,709 | 270,569 | 187,290 | 31,407 | |
630 |
28,143 | 36,402 | 33,990 | 26,062 | 11,120 | |
640/8 |
3,090 | 2,238 | 3,614 | 2,549 | 852 | |
66A |
3,440 | - | - | - | - | |
9901 |
-115,748 | -280,459 | 119,962 | 53,170 | 34,357 | |
75/76B |
1,185 | 1,594 | 813 | - | 1 | |
75 |
1,185 | 1,594 | - | - | 1 | |
76B |
- | - | 813 | - | - | |
65/66B |
21,295 | 11,567 | 8,566 | 5,991 | 1,787 | |
65 |
21,295 | 11,567 | 8,566 | 5,991 | 1,787 | |
9903 |
-135,858 | -290,432 | 112,209 | 47,179 | 32,571 | |
67/77 |
80 | -5,758 | 23,983 | 9,217 | 3,300 | |
9904 |
-135,938 | -284,674 | 88,226 | 37,962 | 29,271 | |
9905 |
-135,938 | -284,674 | 88,226 | 37,962 | 29,271 | |
| Appropriation of the result | ||||||
9906 |
-291,948 | -156,010 | 146,414 | 67,688 | 29,271 | |
14P |
-156,010 | 128,664 | 58,188 | 29,726 | - | |
694/7 |
- | - | 17,750 | 9,500 | - | |
694 |
- | - | 17,750 | 9,500 | - | |
| Social balance sheet | ||||||
9087 |
4.3 | 6.6 | 7.7 | 6.7 | 0.9 | |
Hours worked1013 |
4,794 | 8,210 | 10,749 | 8,974 | 1,800 | |
| Document | ||||||
The notes to these accounts have 14 items, including the statement of assets and debts, the cost breakdown and rights and commitments. You find them in the filed accounts (PDF).
Source: Annual accounts 2024 (PDF), filed on 16-12-2025.
Filings
each dot is a set of accounts, on the day it reached the National Bank2024 annual accounts filed 138 days after the deadline. Filed on 16 December 2025, deadline 31 July 2025 (7 months after the close on 31 December 2024, Companies Code art. 3:10). Source: NBB, 2025-00582706.
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2024 | micro format | 16-12-2025 | 2025-00582706 | |
| 31-12-2023 | full format | 31-08-2024 | 2024-00455914 | |
| 31-12-2022 | micro format | 11-07-2023 | 2023-00223478 | |
| 31-12-2021 | micro format | 31-08-2022 | 2022-20362798 | |
| 31-12-2020 | micro format | 31-05-2021 | 2021-16100009 |
Key figures and ratios
per financial year, computed from the annual accounts| Line | Trend | 2024 | 2023 | 2022 | 2021 | 2020 |
|---|---|---|---|---|---|---|
| -87,605 | -244,057 | 153,952 | 79,232 | 45,477 | ||
| -107,795 | -248,272 | 122,216 | 64,024 | 40,391 | ||
| 6,991 | 13,316 | 31,493 | 33,576 | 89,962 | ||
| -84,621 | 75,607 | 6,105 | 41,795 | - | ||
| -297,360 | -184,105 | 89,752 | 127,489 | 3,104 | ||
| -6.1% | -10.3% | 5.3% | 5.1% | 10.0% | ||
| -112.5% | -32.1% | 31.7% | 22.1% | 33.0% | ||
| 0.42 | 0.66 | 1.30 | 1.91 | 1.05 | ||
| 0.38 | 0.38 | 0.92 | 0.83 | 0.74 | ||
| - | - | 2.15 | 3.53 | 2.03 | ||
| - | - | 59.3% | 48.6% | 59.4% | ||
| -56.2% | -67.1% | 18.8% | 10.7% | 19.6% | ||
| -4.11 | -21.10 | 17.97 | 13.23 | - | ||
| 27 days | 11 days | 16 days | 19 days | 34 days | ||
| 66 days | 38 days | 36 days | 35 days | 44 days |
Debt to equity is not shown because equity is negative. Debt divided by negative equity means nothing.
A Belgian filing has no cash-flow statement. Cash flow is therefore an approximation, derived from the income statement. Investment is the acquisitions in the notes and, without them, the balance-sheet move.
Social balance sheet
| Item | 31-12-2024 | 31-12-2023 | 31-12-2022 | 31-12-2021 |
|---|---|---|---|---|
| Employees at the balance-sheet date | 3 | 7 | 6 | 6 |
| full-time | 2 | 5 | 6 | 6 |
| part-time | 1 | 2 | - | - |
| in full-time equivalents | 2.5 | 6.1 | 6 | 6 |
| 4.3 | 6.6 | 7.7 | 6.7 | |
| On a permanent contract | 2 | 4 | 4 | 2 |
| Joined | 6 | 9 | 8 | 10 |
| Left | 10 | 8 | 8 | 9 |
Source: social balance sheet in the 2021 to 2024 annual accounts
Overdue debts
tax and social security| Item | 2024 | 2023 | 2022 | 2021 |
|---|---|---|---|---|
| Overdue tax debts | - | €18,242 | - | - |
Source: notes to the 2021 to 2024 annual accounts (statement of debts)
Securities and guarantees
on own assets and for others| Item | 2024 | 2023 | 2022 | 2021 |
|---|---|---|---|---|
| Debts secured on the company's own assets | - | €24,554 | - | - |
| Mortgages, amount registered | - | - | - | €25,000 |
| - | - | - | €125,000 | |
| Carrying value of the mortgaged assets | - | - | - | €135,500 |
| Mandates to pledge the business | €150,000 | - | - | - |
| Pledge on other assets, amount secured | €10,481 | €24,554 | €22,157 | €32,674 |
| Carrying value of the other pledged assets | €8,206 | €27,105 | €28,144 | €41,885 |
Source: notes to the 2021 to 2024 annual accounts (statement of debts and off-balance-sheet rights and commitments)
Investments
fixed assets acquired| Item | 2024 | 2023 | 2022 | 2021 |
|---|---|---|---|---|
| Tangible fixed assets | €6,915 | €13,316 | €29,393 | €33,576 |
| Financial fixed assets | €76 | - | €2,100 | - |
| €28,143 | €36,402 | €33,990 | €26,062 |
Source: notes to the 2021 to 2024 annual accounts (statement of fixed assets)
Insights on Bougard & Bernard Construct
The operating result for 2024 is a loss of €115,748, smaller than the loss of €280,459 in 2023.
Equity is negative. Debt (€513,659) exceeds the balance-sheet total (€241,711).
- 2024 Net result +52% on 2023. The accounts now follow the micro format, last year the full format.