BEENHOUWERIJ BERNAERTS: 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.
BEENHOUWERIJ BERNAERTS
Largest movements
- Tangible fixed assets +€74,509
up €74,509 (+8.3%), from €894,834 to €969,343
of which Other tangible fixed assets: +€83,438
- Stocks and contracts +€46,981
up €46,981 (+98.2%), from €47,844 to €94,825
- Debts after one year +€84,070
up €84,070 (+11.5%), from €733,929 to €817,999
- Trade debts +€43,286
up €43,286 (+146%), from €29,664 to €72,950
- Depreciation +€44,797
up €44,797 (+69.3%), from €64,617 to €109,414
- Staff costs -€20,072
down €20,072 (-6.7%), from €299,395 to €279,322
- Financial charges +€15,046
up €15,046 (+73.0%), from €20,609 to €35,655
- Taxes -€10,696
down €10,696 (-73.0%), from €14,648 to €3,952
- Gross operating margin -€4,480
down €4,480 (-1.0%), from €432,723 to €428,243
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 | €1,069,946 | €1,188,108 | +€118,161 | +11.0% |
| Fixed assets | 21/28 | €895,834 | €970,343 | +€74,509 | +8.3% |
| Tangible fixed assets | 22/27 | €894,834 | €969,343 | +€74,509 | +8.3% |
| Plant, machinery and equipment | 23 | €68,806 | €63,685 | -€5,121 | -7.4% |
| Furniture and vehicles | 24 | €10,424 | €6,616 | -€3,808 | -36.5% |
| Other tangible fixed assets | 26 | €815,605 | €899,043 | +€83,438 | +10.2% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €174,112 | €217,764 | +€43,652 | +25.1% |
| Stocks and contracts in progress | 3 | €47,844 | €94,825 | +€46,981 | +98.2% |
| Stocks | 30/36 | €47,844 | €94,825 | +€46,981 | +98.2% |
| Amounts receivable within one year | 40/41 | €2,964 | €7,772 | +€4,808 | +162% |
| Trade receivables | 40 | €1,936 | €7,034 | +€5,099 | +263% |
| Other amounts receivable | 41 | €1,029 | €738 | -€291 | -28.3% |
| Cash at bank and in hand | 54/58 | €115,143 | €104,785 | -€10,358 | -9.0% |
| Deferred charges and accrued income | 490/1 | €8,161 | €10,382 | +€2,222 | +27.2% |
| Total equity and liabilities | 10/49 | €1,069,946 | €1,188,108 | +€118,161 | +11.0% |
| Equity | 10/15 | €124,409 | €122,169 | -€2,240 | -1.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €105,859 | €103,619 | -€2,240 | -2.1% |
| Distributable reserves | 133 | €105,859 | €103,619 | -€2,240 | -2.1% |
| Amounts payable | 17/49 | €945,537 | €1,065,939 | +€120,402 | +12.7% |
| Amounts payable after more than one year | 17 | €733,929 | €817,999 | +€84,070 | +11.5% |
| Financial debts | 170/4 | €733,929 | €817,999 | +€84,070 | +11.5% |
| Amounts payable within one year | 42/48 | €207,630 | €247,940 | +€40,310 | +19.4% |
| Current portion of amounts payable after more than one year | 42 | €37,911 | €45,207 | +€7,296 | +19.2% |
| Trade debts | 44 | €29,664 | €72,950 | +€43,286 | +146% |
| Suppliers | 440/4 | €29,664 | €72,950 | +€43,286 | +146% |
| Taxes, remuneration and social security | 45 | €57,306 | €58,840 | +€1,533 | +2.7% |
| Taxes | 450/3 | €16,453 | €18,040 | +€1,587 | +9.6% |
| Remuneration and social security | 454/9 | €40,854 | €40,800 | -€54 | -0.1% |
| Other amounts payable | 47/48 | €82,750 | €70,944 | -€11,806 | -14.3% |
| Accrued charges and deferred income | 492/3 | €3,978 | - | -€3,978 | |
| Remuneration, social security and pensions | 62 | €299,395 | €279,322 | -€20,072 | -6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,617 | €109,414 | +€44,797 | +69.3% |
| Other operating charges | 640/8 | €2,604 | €3,173 | +€569 | +21.8% |
| Gross operating margin | 9900 | €432,723 | €428,243 | -€4,480 | -1.0% |
| Operating profit (loss) | 9901 | €66,108 | €36,334 | -€29,774 | -45.0% |
| Financial income | 75/76B | €94 | €1,032 | +€938 | +999% |
| Recurring financial income | 75 | €94 | €1,032 | +€938 | +999% |
| Financial charges | 65/66B | €20,609 | €35,655 | +€15,046 | +73.0% |
| Recurring financial charges | 65 | €20,609 | €35,655 | +€15,046 | +73.0% |
| Profit (loss) for the period before taxes | 9903 | €45,593 | €1,712 | -€43,881 | -96.2% |
| Income taxes | 67/77 | €14,648 | €3,952 | -€10,696 | -73.0% |
| Profit (loss) for the period | 9904 | €30,945 | -€2,240 | -€33,185 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,945 | -€2,240 | -€33,185 |
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 30 October 2026 via checked.be.