Bernaerts Building: 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 Building
Largest movements
- Tangible fixed assets -€75,214
down €75,214 (-5.3%), from €1.4m to €1.3m
of which Land and buildings: -€74,735
- Receivables within one year +€68,584
up €68,584 (+72.7%), from €94,402 to €162,986
of which Other amounts receivable: +€55,696
- Cash -€33,310
down €33,310 (-7.0%), from €473,630 to €440,320
mainly Debts after one year (-€92,712) and Receivables within one year (-€68,584)
- Debts after one year -€92,712
down €92,712 (-21.3%), from €434,862 to €342,150
- Profit (loss) carried forward +€32,968
up €32,968 (+11.0%), from €300,405 to €333,373
- Gross operating margin -€12,175
down €12,175 (-5.9%), from €207,950 to €195,775
- Taxes -€2,923
down €2,923 (-21.0%), from €13,907 to €10,984
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 | €1,984,061 | €1,944,120 | -€39,940 | -2.0% |
| Fixed assets | 21/28 | €1,416,029 | €1,340,815 | -€75,214 | -5.3% |
| Tangible fixed assets | 22/27 | €1,416,029 | €1,340,815 | -€75,214 | -5.3% |
| Land and buildings | 22 | €1,414,110 | €1,339,375 | -€74,735 | -5.3% |
| Plant, machinery and equipment | 23 | €594 | €445 | -€148 | -25.0% |
| Furniture and vehicles | 24 | €1,326 | €994 | -€331 | -25.0% |
| Current assets | 29/58 | €568,032 | €603,306 | +€35,274 | +6.2% |
| Amounts receivable within one year | 40/41 | €94,402 | €162,986 | +€68,584 | +72.7% |
| Trade receivables | 40 | €88,618 | €101,506 | +€12,889 | +14.5% |
| Other amounts receivable | 41 | €5,784 | €61,480 | +€55,696 | +963% |
| Cash at bank and in hand | 54/58 | €473,630 | €440,320 | -€33,310 | -7.0% |
| Total equity and liabilities | 10/49 | €1,984,061 | €1,944,120 | -€39,940 | -2.0% |
| Equity | 10/15 | €1,391,871 | €1,424,838 | +€32,968 | +2.4% |
| Contributions | 10/11 | €36,086 | €36,086 | = | 0.0% |
| Contributions outside capital | 11 | €36,086 | €36,086 | = | 0.0% |
| Other | 1109/19 | €36,086 | €36,086 | = | 0.0% |
| Reserves | 13 | €1,055,380 | €1,055,380 | = | 0.0% |
| Distributable reserves | 133 | €1,055,380 | €1,055,380 | = | 0.0% |
| Profit (loss) carried forward | 14 | €300,405 | €333,373 | +€32,968 | +11.0% |
| Amounts payable | 17/49 | €592,190 | €519,282 | -€72,908 | -12.3% |
| Amounts payable after more than one year | 17 | €434,862 | €342,150 | -€92,712 | -21.3% |
| Financial debts | 170/4 | €434,862 | €342,150 | -€92,712 | -21.3% |
| Amounts payable within one year | 42/48 | €157,327 | €177,131 | +€19,804 | +12.6% |
| Current portion of amounts payable after more than one year | 42 | €91,836 | €92,712 | +€876 | +1.0% |
| Trade debts | 44 | €535 | €212 | -€323 | -60.4% |
| Suppliers | 440/4 | €535 | €212 | -€323 | -60.4% |
| Other amounts payable | 47/48 | €64,957 | €84,208 | +€19,250 | +29.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,214 | €75,214 | = | 0.0% |
| Other operating charges | 640/8 | €15,426 | €15,814 | +€387 | +2.5% |
| Gross operating margin | 9900 | €207,950 | €195,775 | -€12,175 | -5.9% |
| Operating profit (loss) | 9901 | €117,309 | €104,747 | -€12,563 | -10.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €11,682 | €10,795 | -€887 | -7.6% |
| Recurring financial charges | 65 | €11,682 | €10,795 | -€887 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €105,627 | €93,952 | -€11,675 | -11.1% |
| Income taxes | 67/77 | €13,907 | €10,984 | -€2,923 | -21.0% |
| Profit (loss) for the period | 9904 | €91,720 | €82,968 | -€8,753 | -9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €91,720 | €82,968 | -€8,753 | -9.5% |
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 27 October 2026 via checked.be.