Bernaerts Auctioneers: 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.
Bernaerts Auctioneers
Largest movements
- Cash +€601,880
up €601,880 (+36.8%), from €1.6m to €2.2m
mainly Net result for the year (+€339,020) and Trade debts (+€156,536)
- Reserves +€339,020
up €339,020 (+12.2%), from €2.8m to €3.1m
- Trade debts +€156,536
up €156,536 (+85.5%), from €183,123 to €339,659
- Tax, wage and social debts +€96,787
up €96,787 (+61.4%), from €157,739 to €254,526
of which Taxes: +€103,175
- Gross operating margin +€288,765
up €288,765 (+31.7%), from €910,939 to €1.2m
- Taxes +€85,459
up €85,459 (+209%), from €40,934 to €126,393
- Financial income +€34,861
up €34,861 (+146%), from €23,918 to €58,779
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 | €3,629,259 | €4,247,331 | +€618,072 | +17.0% |
| Fixed assets | 21/28 | €450,391 | €411,248 | -€39,143 | -8.7% |
| Tangible fixed assets | 22/27 | €175,879 | €136,736 | -€39,143 | -22.3% |
| Plant, machinery and equipment | 23 | €150,812 | €112,080 | -€38,732 | -25.7% |
| Furniture and vehicles | 24 | €25,067 | €24,656 | -€411 | -1.6% |
| Financial fixed assets | 28 | €274,512 | €274,512 | = | 0.0% |
| Current assets | 29/58 | €3,178,868 | €3,836,083 | +€657,215 | +20.7% |
| Stocks and contracts in progress | 3 | €529,866 | €538,203 | +€8,337 | +1.6% |
| Stocks | 30/36 | €529,866 | €538,203 | +€8,337 | +1.6% |
| Amounts receivable within one year | 40/41 | €129,780 | €150,357 | +€20,577 | +15.9% |
| Trade receivables | 40 | €66,485 | €91,085 | +€24,600 | +37.0% |
| Other amounts receivable | 41 | €63,295 | €59,271 | -€4,023 | -6.4% |
| Current investments | 50/53 | €869,711 | €899,132 | +€29,421 | +3.4% |
| Cash at bank and in hand | 54/58 | €1,637,557 | €2,239,437 | +€601,880 | +36.8% |
| Deferred charges and accrued income | 490/1 | €11,954 | €8,954 | -€3,000 | -25.1% |
| Total equity and liabilities | 10/49 | €3,629,259 | €4,247,331 | +€618,072 | +17.0% |
| Equity | 10/15 | €3,185,010 | €3,524,031 | +€339,020 | +10.6% |
| Contributions | 10/11 | €88,163 | €88,163 | = | 0.0% |
| Reserves | 13 | €2,785,326 | €3,124,346 | +€339,020 | +12.2% |
| Distributable reserves | 133 | €2,785,326 | €3,124,346 | +€339,020 | +12.2% |
| Profit (loss) carried forward | 14 | €311,522 | €311,522 | = | 0.0% |
| Amounts payable | 17/49 | €444,248 | €723,300 | +€279,052 | +62.8% |
| Amounts payable within one year | 42/48 | €444,129 | €723,300 | +€279,172 | +62.9% |
| Trade debts | 44 | €183,123 | €339,659 | +€156,536 | +85.5% |
| Suppliers | 440/4 | €183,123 | €339,659 | +€156,536 | +85.5% |
| Taxes, remuneration and social security | 45 | €157,739 | €254,526 | +€96,787 | +61.4% |
| Taxes | 450/3 | €77,968 | €181,143 | +€103,175 | +132% |
| Remuneration and social security | 454/9 | €79,771 | €73,383 | -€6,388 | -8.0% |
| Other amounts payable | 47/48 | €103,266 | €129,115 | +€25,849 | +25.0% |
| Accrued charges and deferred income | 492/3 | €120 | - | -€120 | |
| Remuneration, social security and pensions | 62 | €710,054 | €708,006 | -€2,048 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,565 | €57,767 | -€798 | -1.4% |
| Other operating charges | 640/8 | €15,992 | €15,726 | -€266 | -1.7% |
| Gross operating margin | 9900 | €910,939 | €1,199,704 | +€288,765 | +31.7% |
| Operating profit (loss) | 9901 | €126,328 | €418,205 | +€291,877 | +231% |
| Financial income | 75/76B | €23,918 | €58,779 | +€34,861 | +146% |
| Recurring financial income | 75 | €23,918 | €58,779 | +€34,861 | +146% |
| Financial charges | 65/66B | €6,111 | €11,571 | +€5,459 | +89.3% |
| Recurring financial charges | 65 | €6,111 | €11,571 | +€5,459 | +89.3% |
| Profit (loss) for the period before taxes | 9903 | €144,134 | €465,413 | +€321,279 | +223% |
| Income taxes | 67/77 | €40,934 | €126,393 | +€85,459 | +209% |
| Profit (loss) for the period | 9904 | €103,201 | €339,020 | +€235,820 | +229% |
| Profit (loss) for the period to be appropriated | 9905 | €103,201 | €339,020 | +€235,820 | +229% |
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.