Bernaerts Suzy: 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 Suzy
Largest movements
- Deferred charges and accrued income +€12,519
up €12,519 (+866%), from €1,446 to €13,964
- Receivables within one year -€7,131
down €7,131 (-44.7%), from €15,955 to €8,824
- Tangible fixed assets -€7,046
down €7,046 (-25.1%), from €28,124 to €21,078
of which Furniture and vehicles: -€6,931
- Cash +€2,912
up €2,912 (+291%), from €1,000 to €3,912
mainly Depreciation (+€8,475) and Receivables within one year (+€7,131)
- Intangible fixed assets -€1,429
down €1,429 (-16.6%), from €8,607 to €7,178
- Other debts -€6,502
down €6,502 (-30.8%), from €21,093 to €14,591
- Profit (loss) carried forward +€4,638
up €4,638 (+19.8%), from €23,377 to €28,015
- Tax, wage and social debts +€1,557
up €1,557 (+25.7%), from €6,055 to €7,612
- Gross operating margin -€23,910
down €23,910 (-60.5%), from €39,537 to €15,627
- Taxes -€4,499
down €4,499 (-74.3%), from €6,055 to €1,557
- Depreciation -€1,367
down €1,367 (-13.9%), from €9,842 to €8,475
- Other operating charges +€688
up €688 (+307%), from €224 to €912
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 | €56,631 | €56,456 | -€175 | -0.3% |
| Fixed assets | 21/28 | €38,231 | €29,756 | -€8,475 | -22.2% |
| Intangible fixed assets | 21 | €8,607 | €7,178 | -€1,429 | -16.6% |
| Tangible fixed assets | 22/27 | €28,124 | €21,078 | -€7,046 | -25.1% |
| Plant, machinery and equipment | 23 | €230 | €115 | -€115 | -50.0% |
| Furniture and vehicles | 24 | €27,894 | €20,963 | -€6,931 | -24.8% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €18,400 | €26,700 | +€8,300 | +45.1% |
| Amounts receivable within one year | 40/41 | €15,955 | €8,824 | -€7,131 | -44.7% |
| Trade receivables | 40 | €15,955 | €8,824 | -€7,131 | -44.7% |
| Cash at bank and in hand | 54/58 | €1,000 | €3,912 | +€2,912 | +291% |
| Deferred charges and accrued income | 490/1 | €1,446 | €13,964 | +€12,519 | +866% |
| Total equity and liabilities | 10/49 | €56,631 | €56,456 | -€175 | -0.3% |
| Equity | 10/15 | €26,377 | €31,015 | +€4,638 | +17.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,377 | €28,015 | +€4,638 | +19.8% |
| Amounts payable | 17/49 | €30,254 | €25,441 | -€4,813 | -15.9% |
| Amounts payable within one year | 42/48 | €30,254 | €25,441 | -€4,813 | -15.9% |
| Trade debts | 44 | €3,106 | €3,238 | +€132 | +4.3% |
| Suppliers | 440/4 | €3,106 | €3,238 | +€132 | +4.3% |
| Taxes, remuneration and social security | 45 | €6,055 | €7,612 | +€1,557 | +25.7% |
| Taxes | 450/3 | €6,055 | €7,612 | +€1,557 | +25.7% |
| Other amounts payable | 47/48 | €21,093 | €14,591 | -€6,502 | -30.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,842 | €8,475 | -€1,367 | -13.9% |
| Other operating charges | 640/8 | €224 | €912 | +€688 | +307% |
| Gross operating margin | 9900 | €39,537 | €15,627 | -€23,910 | -60.5% |
| Operating profit (loss) | 9901 | €29,471 | €6,240 | -€23,231 | -78.8% |
| Financial income | 75/76B | €3 | €0 | -€3 | -98.9% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -98.9% |
| Financial charges | 65/66B | €41 | €45 | +€4 | +8.6% |
| Recurring financial charges | 65 | €41 | €45 | +€4 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | €29,432 | €6,195 | -€23,237 | -79.0% |
| Income taxes | 67/77 | €6,055 | €1,557 | -€4,499 | -74.3% |
| Profit (loss) for the period | 9904 | €23,377 | €4,638 | -€18,739 | -80.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,377 | €4,638 | -€18,739 | -80.2% |
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 23 October 2026 via checked.be.