BERNARD CAUCHETEUX: what changed
What changed
BERNARD CAUCHETEUX
filed annual accounts (NBB)
Net result for the year
€70,700
2024 · €52,041+€18,659
Equity
€445,921
2024 · €379,721+€66,200
Cash
€296,706
2024 · €275,538+€21,168
Balance sheet total
€481,633
2024 · €485,351-€3,718
Largest movements
Assets
- Receivables after one year -€23,011
down €23,011 (-11.2%), from €206,099 to €183,088
- Cash +€21,168
up €21,168 (+7.7%), from €275,538 to €296,706
mainly Net result for the year (+€70,700) and Receivables after one year (+€23,011)
Equity and liabilities
- Other debts -€78,742
down €78,742 (-88.4%), from €89,054 to €10,312
- Equity +€66,200
up €66,200 (+17.4%), from €379,721 to €445,921
of which Reserves: +€66,200
- Tax, wage and social debts +€8,546
up €8,546 (+53.8%), from €15,878 to €24,424
of which Taxes: +€8,529
Income statement
- Turnover +€62,814
up €62,814 (+60.2%), from €104,416 to €167,230
- Purchases and services -€13,391
down €13,391 (-15.1%), from €88,484 to €75,093
- Financial charges -€8,972
down €8,972 (-94.9%), from €9,456 to €484
- Gross operating margin +€7,015
up €7,015 (+8.0%), from €87,585 to €94,600
- Taxes -€3,056
down €3,056 (-9.7%), from €31,360 to €28,304
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€52,041
Gross operating margin
+€7,015
Depreciation
-€0
Other operating charges
+€1,401
Financial income
-€1,784
Financial charges
+€8,972
Taxes
+€3,056
Deferred taxes and other
-€1
Result 2025
€70,700
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€25,667
Investment
-€1
Financing
-€4,500
Cash 2024
€275,538
From operations (derived)
+€25,667
Net result for the year
+€70,700
Depreciation
+€919
Receivables after one year
+€23,011
Receivables within one year
+€850
Smaller working-capital items
+€54
Tax, wage and social debts
+€8,546
Other debts
-€78,742
Accrued charges and deferred income
+€330
Investment (derived)
-€1
Investment in fixed assets (net)
-€1
Financing
-€4,500
Contributions, distributions and other
-€4,500
Not broken down
+€1
Cash 2025
€296,706
brings cash intakes cash outdifference in the filed balance sheets themselves
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €485,351 | €481,633 | -€3,718 | -0.8% |
| Fixed assets | 21/28 | €2,081 | €1,163 | -€918 | -44.1% |
| Intangible fixed assets | 21 | €1,853 | €1,163 | -€690 | -37.2% |
| Tangible fixed assets | 22/27 | €228 | - | -€228 | |
| Plant, machinery and equipment | 23 | €228 | - | -€228 | |
| Current assets | 29/58 | €483,270 | €480,471 | -€2,799 | -0.6% |
| Amounts receivable after more than one year | 29 | €206,099 | €183,088 | -€23,011 | -11.2% |
| Other amounts receivable | 291 | €206,099 | €183,088 | -€23,011 | -11.2% |
| Amounts receivable within one year | 40/41 | €913 | €63 | -€850 | -93.1% |
| Trade receivables | 40 | €913 | €63 | -€850 | -93.1% |
| Cash at bank and in hand | 54/58 | €275,538 | €296,706 | +€21,168 | +7.7% |
| Deferred charges and accrued income | 490/1 | €720 | €614 | -€106 | -14.7% |
| Total equity and liabilities | 10/49 | €485,351 | €481,633 | -€3,718 | -0.8% |
| Equity | 10/15 | €379,721 | €445,921 | +€66,200 | +17.4% |
| Contributions | 10/11 | €50,400 | - | -€50,400 | |
| Reserves | 13 | €312,666 | €378,866 | +€66,200 | +21.2% |
| Non-distributable reserves | 130/1 | €5,660 | €5,660 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,660 | €5,660 | = | 0.0% |
| Distributable reserves | 133 | €307,006 | €373,206 | +€66,200 | +21.6% |
| Profit (loss) carried forward | 14 | €16,655 | €16,655 | -€0 | 0.0% |
| Amounts payable | 17/49 | €105,630 | €35,712 | -€69,918 | -66.2% |
| Amounts payable within one year | 42/48 | €105,630 | €35,382 | -€70,248 | -66.5% |
| Trade debts | 44 | €698 | €646 | -€52 | -7.4% |
| Suppliers | 440/4 | €698 | €646 | -€52 | -7.4% |
| Taxes, remuneration and social security | 45 | €15,878 | €24,424 | +€8,546 | +53.8% |
| Taxes | 450/3 | €13,112 | €21,641 | +€8,529 | +65.1% |
| Remuneration and social security | 454/9 | €2,767 | - | -€2,767 | |
| Other amounts payable | 47/48 | €89,054 | €10,312 | -€78,742 | -88.4% |
| Accrued charges and deferred income | 492/3 | - | €330 | +€330 | |
| Turnover | 70 | €104,416 | €167,230 | +€62,814 | +60.2% |
| Non-recurring operating income | 76A | €71,654 | €285 | -€71,369 | -99.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €88,484 | €75,093 | -€13,391 | -15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €919 | €919 | +€0 | 0.0% |
| Other operating charges | 640/8 | €2,407 | €1,006 | -€1,401 | -58.2% |
| Gross operating margin | 9900 | €87,585 | €94,600 | +€7,015 | +8.0% |
| Operating profit (loss) | 9901 | €84,259 | €92,675 | +€8,416 | +10.0% |
| Financial income | 75/76B | €8,598 | €6,814 | -€1,784 | -20.7% |
| Recurring financial income | 75 | €8,598 | €6,814 | -€1,784 | -20.7% |
| Financial charges | 65/66B | €9,456 | €484 | -€8,972 | -94.9% |
| Recurring financial charges | 65 | €9,456 | €484 | -€8,972 | -94.9% |
| Profit (loss) for the period before taxes | 9903 | €83,401 | €99,005 | +€15,604 | +18.7% |
| Income taxes | 67/77 | €31,360 | €28,304 | -€3,056 | -9.7% |
| Profit (loss) for the period | 9904 | €52,041 | €70,700 | +€18,659 | +35.9% |
| Profit (loss) for the period to be appropriated | 9905 | €52,041 | €70,700 | +€18,659 | +35.9% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.