BERNAERTS - DREESEN: 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 - DREESEN
Largest movements
- Cash +€25,312
up €25,312 (+69.7%), from €36,296 to €61,608
mainly Depreciation (+€7,975) and Net result for the year (+€7,659)
- Tangible fixed assets -€6,196
down €6,196 (-23.7%), from €26,189 to €19,993
of which Furniture and vehicles: -€7,117
- Receivables within one year -€6,159
down €6,159 (-65.4%), from €9,411 to €3,252
of which Other amounts receivable: -€6,623
- Reserves +€7,659
up €7,659 (+59.7%), from €12,826 to €20,485
- Other debts +€3,762
up €3,762 (+9.5%), from €39,600 to €43,362
- Trade debts +€990
new in 2025: €990
- Gross operating margin +€818
up €818 (+4.2%), from €19,488 to €20,306
- Taxes +€276
up €276 (+7.1%), from €3,863 to €4,139
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 | €72,585 | €85,581 | +€12,996 | +17.9% |
| Fixed assets | 21/28 | €26,189 | €19,993 | -€6,196 | -23.7% |
| Tangible fixed assets | 22/27 | €26,189 | €19,993 | -€6,196 | -23.7% |
| Plant, machinery and equipment | 23 | €1,665 | €2,587 | +€921 | +55.3% |
| Furniture and vehicles | 24 | €24,523 | €17,407 | -€7,117 | -29.0% |
| Current assets | 29/58 | €46,396 | €65,588 | +€19,192 | +41.4% |
| Amounts receivable within one year | 40/41 | €9,411 | €3,252 | -€6,159 | -65.4% |
| Trade receivables | 40 | €2,788 | €3,252 | +€465 | +16.7% |
| Other amounts receivable | 41 | €6,623 | - | -€6,623 | |
| Cash at bank and in hand | 54/58 | €36,296 | €61,608 | +€25,312 | +69.7% |
| Deferred charges and accrued income | 490/1 | €689 | €727 | +€38 | +5.5% |
| Total equity and liabilities | 10/49 | €72,585 | €85,581 | +€12,996 | +17.9% |
| Equity | 10/15 | €32,658 | €40,317 | +€7,659 | +23.5% |
| Contributions | 10/11 | €19,831 | €19,831 | = | 0.0% |
| Reserves | 13 | €12,826 | €20,485 | +€7,659 | +59.7% |
| Distributable reserves | 133 | €12,826 | €20,485 | +€7,659 | +59.7% |
| Amounts payable | 17/49 | €39,927 | €45,264 | +€5,337 | +13.4% |
| Amounts payable within one year | 42/48 | €39,927 | €45,264 | +€5,337 | +13.4% |
| Trade debts | 44 | - | €990 | +€990 | |
| Suppliers | 440/4 | - | €990 | +€990 | |
| Taxes, remuneration and social security | 45 | €327 | €912 | +€585 | +179% |
| Taxes | 450/3 | €327 | €912 | +€585 | +179% |
| Other amounts payable | 47/48 | €39,600 | €43,362 | +€3,762 | +9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,923 | €7,975 | +€52 | +0.7% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | €19,488 | €20,306 | +€818 | +4.2% |
| Operating profit (loss) | 9901 | €11,115 | €11,869 | +€753 | +6.8% |
| Financial income | 75/76B | €1 | €1 | +€1 | +196% |
| Recurring financial income | 75 | €1 | €1 | +€1 | +196% |
| Financial charges | 65/66B | €79 | €72 | -€7 | -8.9% |
| Recurring financial charges | 65 | €79 | €72 | -€7 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €11,037 | €11,798 | +€761 | +6.9% |
| Income taxes | 67/77 | €3,863 | €4,139 | +€276 | +7.1% |
| Profit (loss) for the period | 9904 | €7,174 | €7,659 | +€486 | +6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,174 | €7,659 | +€486 | +6.8% |
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 21 October 2026 via checked.be.