Bern Verschraegen: 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.
Bern Verschraegen
Largest movements
- Cash +€8,628
up €8,628 (+18.6%), from €46,502 to €55,130
mainly Net result for the year (+€33,618) and Trade debts (+€658)
- Tangible fixed assets +€2,726
new in 2025: €2,726
- Deferred charges and accrued income +€2,095
up €2,095 (+209%), from €1,002 to €3,097
- Receivables within one year +€1,848
up €1,848 (+15.1%), from €12,205 to €14,053
of which Other amounts receivable: +€1,129
- Reserves +€14,868
up €14,868 (+21.0%), from €70,671 to €85,539
- Gross operating margin -€8,897
down €8,897 (-17.6%), from €50,609 to €41,712
- Financial income +€5,506
up €5,506 (+583%), from €945 to €6,451
- Financial charges +€4,028
up €4,028 (+774%), from €520 to €4,548
- Taxes -€1,243
down €1,243 (-11.6%), from €10,712 to €9,469
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 | €84,210 | €99,507 | +€15,297 | +18.2% |
| Fixed assets | 21/28 | - | €2,726 | +€2,726 | |
| Tangible fixed assets | 22/27 | - | €2,726 | +€2,726 | |
| Other tangible fixed assets | 26 | - | €2,726 | +€2,726 | |
| Current assets | 29/58 | €84,210 | €96,781 | +€12,571 | +14.9% |
| Amounts receivable after more than one year | 29 | €24,500 | €24,500 | = | 0.0% |
| Trade receivables | 290 | €24,500 | - | -€24,500 | |
| Other amounts receivable | 291 | - | €24,500 | +€24,500 | |
| Amounts receivable within one year | 40/41 | €12,205 | €14,053 | +€1,848 | +15.1% |
| Trade receivables | 40 | €12,202 | €12,920 | +€719 | +5.9% |
| Other amounts receivable | 41 | €4 | €1,133 | +€1,129 | +30,187% |
| Cash at bank and in hand | 54/58 | €46,502 | €55,130 | +€8,628 | +18.6% |
| Deferred charges and accrued income | 490/1 | €1,002 | €3,097 | +€2,095 | +209% |
| Total equity and liabilities | 10/49 | €84,210 | €99,507 | +€15,297 | +18.2% |
| Equity | 10/15 | €75,671 | €90,539 | +€14,868 | +19.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €70,671 | €85,539 | +€14,868 | +21.0% |
| Distributable reserves | 133 | €70,671 | €85,539 | +€14,868 | +21.0% |
| Amounts payable | 17/49 | €8,539 | €8,968 | +€429 | +5.0% |
| Amounts payable within one year | 42/48 | €8,539 | €8,968 | +€429 | +5.0% |
| Trade debts | 44 | €429 | €1,087 | +€658 | +153% |
| Suppliers | 440/4 | €429 | €1,087 | +€658 | +153% |
| Taxes, remuneration and social security | 45 | €7,603 | €7,881 | +€279 | +3.7% |
| Taxes | 450/3 | €7,603 | €7,881 | +€279 | +3.7% |
| Other amounts payable | 47/48 | €508 | - | -€508 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €170 | +€170 | |
| Other operating charges | 640/8 | €345 | €357 | +€13 | +3.6% |
| Gross operating margin | 9900 | €50,609 | €41,712 | -€8,897 | -17.6% |
| Operating profit (loss) | 9901 | €50,264 | €41,185 | -€9,079 | -18.1% |
| Financial income | 75/76B | €945 | €6,451 | +€5,506 | +583% |
| Recurring financial income | 75 | €945 | €6,451 | +€5,506 | +583% |
| Financial charges | 65/66B | €520 | €4,548 | +€4,028 | +774% |
| Recurring financial charges | 65 | €520 | €4,548 | +€4,028 | +774% |
| Profit (loss) for the period before taxes | 9903 | €50,689 | €43,087 | -€7,601 | -15.0% |
| Income taxes | 67/77 | €10,712 | €9,469 | -€1,243 | -11.6% |
| Profit (loss) for the period | 9904 | €39,977 | €33,618 | -€6,358 | -15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €39,977 | €33,618 | -€6,358 | -15.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.