BBC - Beernaert Bourdeaux creation: 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.
BBC - Beernaert Bourdeaux creation
Largest movements
- Current investments +€6,382
up €6,382 (+15.2%), from €41,941 to €48,322
- Tangible fixed assets -€5,644
down €5,644 (-24.4%), from €23,165 to €17,521
of which Furniture and vehicles: -€2,972
- Cash +€2,412
up €2,412 (+34.1%), from €7,072 to €9,484
mainly Net result for the year (+€19,335) and Depreciation (+€5,644)
- Receivables within one year +€1,437
up €1,437 (+12.5%), from €11,530 to €12,967
of which Trade receivables: +€4,533
- Profit (loss) carried forward +€7,335
up €7,335 (+14.8%), from €49,592 to €56,927
- Current portion of long-term debt -€4,546
no longer reported in 2025 (was €4,546)
- Tax, wage and social debts +€1,535
up €1,535 (+16.8%), from €9,126 to €10,661
- Gross operating margin +€10,320
up €10,320 (+62.0%), from €16,634 to €26,955
- Depreciation -€9,735
down €9,735 (-63.3%), from €15,378 to €5,644
- Financial income +€5,973
new in 2025: €5,973
- Taxes +€3,496
up €3,496 (+140%), from €2,503 to €5,999
- Other operating charges +€636
up €636 (+56.6%), from €1,123 to €1,759
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 | €84,776 | €89,568 | +€4,792 | +5.7% |
| Fixed assets | 21/28 | €23,165 | €17,521 | -€5,644 | -24.4% |
| Tangible fixed assets | 22/27 | €23,165 | €17,521 | -€5,644 | -24.4% |
| Land and buildings | 22 | €8,326 | €7,935 | -€391 | -4.7% |
| Plant, machinery and equipment | 23 | €6,315 | €4,034 | -€2,281 | -36.1% |
| Furniture and vehicles | 24 | €4,324 | €1,352 | -€2,972 | -68.7% |
| Other tangible fixed assets | 26 | €4,200 | €4,200 | = | 0.0% |
| Current assets | 29/58 | €61,611 | €72,047 | +€10,436 | +16.9% |
| Amounts receivable within one year | 40/41 | €11,530 | €12,967 | +€1,437 | +12.5% |
| Trade receivables | 40 | €2,429 | €6,963 | +€4,533 | +187% |
| Other amounts receivable | 41 | €9,100 | €6,004 | -€3,096 | -34.0% |
| Current investments | 50/53 | €41,941 | €48,322 | +€6,382 | +15.2% |
| Cash at bank and in hand | 54/58 | €7,072 | €9,484 | +€2,412 | +34.1% |
| Deferred charges and accrued income | 490/1 | €1,069 | €1,274 | +€205 | +19.2% |
| Total equity and liabilities | 10/49 | €84,776 | €89,568 | +€4,792 | +5.7% |
| Equity | 10/15 | €70,044 | €77,378 | +€7,335 | +10.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,592 | €56,927 | +€7,335 | +14.8% |
| Amounts payable | 17/49 | €14,732 | €12,190 | -€2,542 | -17.3% |
| Amounts payable within one year | 42/48 | €14,732 | €12,190 | -€2,542 | -17.3% |
| Current portion of amounts payable after more than one year | 42 | €4,546 | - | -€4,546 | |
| Trade debts | 44 | €1,060 | €1,528 | +€468 | +44.2% |
| Suppliers | 440/4 | €1,060 | €1,528 | +€468 | +44.2% |
| Taxes, remuneration and social security | 45 | €9,126 | €10,661 | +€1,535 | +16.8% |
| Taxes | 450/3 | €9,126 | €10,661 | +€1,535 | +16.8% |
| Non-recurring operating income | 76A | €479 | €4,254 | +€3,774 | +787% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,378 | €5,644 | -€9,735 | -63.3% |
| Other operating charges | 640/8 | €1,123 | €1,759 | +€636 | +56.6% |
| Gross operating margin | 9900 | €16,634 | €26,955 | +€10,320 | +62.0% |
| Operating profit (loss) | 9901 | €133 | €19,552 | +€19,419 | +14,613% |
| Financial income | 75/76B | - | €5,973 | +€5,973 | |
| Recurring financial income | 75 | - | €5,973 | +€5,973 | |
| Financial charges | 65/66B | €492 | €191 | -€301 | -61.2% |
| Recurring financial charges | 65 | €492 | €191 | -€301 | -61.2% |
| Profit (loss) for the period before taxes | 9903 | -€359 | €25,334 | +€25,693 | |
| Income taxes | 67/77 | €2,503 | €5,999 | +€3,496 | +140% |
| Profit (loss) for the period | 9904 | -€2,863 | €19,335 | +€22,197 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,863 | €19,335 | +€22,197 |
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 14 October 2026 via checked.be.