Bernard Controls Benelux: 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.
What changed
Bernard Controls Benelux
NACE 29.310, Manufacture of motor vehicles, trailers and semi-trailers
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€82,555
2024 · €279,368-€196,813
Equity
€273,875
2024 · €641,320-€367,445
Cash
€136,821
2024 · €132,691+€4,129
Balance sheet total
€736,182
2024 · €1.2m-€440,428
Largest movements
Assets
- Receivables within one year -€496,786
down €496,786 (-60.5%), from €821,587 to €324,800
of which Trade receivables: -€494,899
- Stocks and contracts +€49,677
up €49,677 (+23.8%), from €208,624 to €258,301
Equity and liabilities
- Profit (loss) carried forward -€367,445
down €367,445 (-72.9%), from €503,862 to €136,417
- Other debts +€150,000
up €150,000, from €0 to €150,000
- Trade debts -€141,393
down €141,393 (-58.7%), from €240,803 to €99,410
- Short-term financial debts -€100,000
down €100,000 (-100%), from €100,000 to €0
- Tax, wage and social debts +€20,560
up €20,560 (+11.3%), from €182,725 to €203,285
of which Taxes: +€32,772
Income statement
- Turnover -€3.4m
no longer reported in 2025 (was €3.4m)
- Goods and materials -€1.7m
no longer reported in 2025 (was €1.7m)
of which Purchases: -€1.7m
- Gross operating margin +€854,913
new in 2025: €854,913
- Services and other goods -€501,197
no longer reported in 2025 (was €501,197)
- Taxes -€75,102
down €75,102 (-65.4%), from €114,758 to €39,656
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.
Result 2024
€279,368
Turnover
-€3.4m
Other operating income
-€28,187
Goods and materials
+€1.7m
Services and other goods
+€501,197
Staff costs
+€37,780
Depreciation
-€694
Write-downs
-€5,418
Other operating charges
+€338
Other operating items
+€877,587
Financial income
+€46
Financial charges
+€331
Taxes
+€75,102
Result 2025
€82,555
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€561,660
Investment
-€7,531
Financing
-€550,000
Cash 2024
€132,691
From operations (derived)
+€561,660
Net result for the year
+€82,555
Depreciation
+€3,907
Stocks and contracts
-€49,677
Receivables within one year
+€496,786
Deferred charges and accrued income
+€1,071
Trade debts
-€141,393
Tax, wage and social debts
+€20,560
Other debts
+€150,000
Accrued charges and deferred income
-€2,150
Investment (derived)
-€7,531
Investment in fixed assets (net)
-€7,531
Financing
-€550,000
Short-term financial debts
-€100,000
Contributions, distributions and other
-€450,000
Cash 2025
€136,821
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,176,610 | €736,182 | -€440,428 | -37.4% |
| Fixed assets | 21/28 | €5,097 | €8,721 | +€3,624 | +71.1% |
| Tangible fixed assets | 22/27 | €5,097 | €8,721 | +€3,624 | +71.1% |
| Furniture and vehicles | 24 | €3,968 | €3,656 | -€312 | -7.9% |
| Other tangible fixed assets | 26 | €1,130 | €5,066 | +€3,936 | +348% |
| Current assets | 29/58 | €1,171,513 | €727,461 | -€444,052 | -37.9% |
| Stocks and contracts in progress | 3 | €208,624 | €258,301 | +€49,677 | +23.8% |
| Stocks | 30/36 | €208,624 | €258,301 | +€49,677 | +23.8% |
| Goods purchased for resale | 34 | €208,624 | - | -€208,624 | |
| Amounts receivable within one year | 40/41 | €821,587 | €324,800 | -€496,786 | -60.5% |
| Trade receivables | 40 | €795,919 | €301,021 | -€494,899 | -62.2% |
| Other amounts receivable | 41 | €25,667 | €23,780 | -€1,887 | -7.4% |
| Cash at bank and in hand | 54/58 | €132,691 | €136,821 | +€4,129 | +3.1% |
| Deferred charges and accrued income | 490/1 | €8,610 | €7,539 | -€1,071 | -12.4% |
| Total equity and liabilities | 10/49 | €1,176,610 | €736,182 | -€440,428 | -37.4% |
| Equity | 10/15 | €641,320 | €273,875 | -€367,445 | -57.3% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €62,458 | €62,458 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,958 | €4,958 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €503,862 | €136,417 | -€367,445 | -72.9% |
| Amounts payable | 17/49 | €535,291 | €462,308 | -€72,983 | -13.6% |
| Amounts payable within one year | 42/48 | €523,528 | €452,695 | -€70,833 | -13.5% |
| Financial debts | 43 | €100,000 | €0 | -€100,000 | -100% |
| Credit institutions | 430/8 | €100,000 | €0 | -€100,000 | -100% |
| Trade debts | 44 | €240,803 | €99,410 | -€141,393 | -58.7% |
| Suppliers | 440/4 | €240,803 | €99,410 | -€141,393 | -58.7% |
| Taxes, remuneration and social security | 45 | €182,725 | €203,285 | +€20,560 | +11.3% |
| Taxes | 450/3 | €121,642 | €154,414 | +€32,772 | +26.9% |
| Remuneration and social security | 454/9 | €61,083 | €48,871 | -€12,213 | -20.0% |
| Other amounts payable | 47/48 | €0 | €150,000 | +€150,000 | |
| Accrued charges and deferred income | 492/3 | €11,763 | €9,613 | -€2,150 | -18.3% |
| Operating income | 70/76A | €3,394,258 | - | -€3.4m | |
| Turnover | 70 | €3,366,071 | - | -€3.4m | |
| Other operating income | 74 | €28,187 | - | -€28,187 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Operating charges | 60/66A | €2,977,684 | - | -€3.0m | |
| Goods for resale, raw materials and consumables | 60 | €1,711,175 | - | -€1.7m | |
| Purchases | 600/8 | €1,729,794 | - | -€1.7m | |
| Change in stocks: decrease (increase) | 609 | -€18,619 | - | +€18,619 | |
| Services and other goods | 61 | €501,197 | - | -€501,197 | |
| Remuneration, social security and pensions | 62 | €743,577 | €705,796 | -€37,780 | -5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,213 | €3,907 | +€694 | +21.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€5,418 | €0 | +€5,418 | |
| Other operating charges | 640/8 | €1,265 | €927 | -€338 | -26.7% |
| Non-recurring operating charges | 66A | €22,675 | €0 | -€22,675 | -100% |
| Gross operating margin | 9900 | - | €854,913 | +€854,913 | |
| Operating profit (loss) | 9901 | €416,574 | €144,282 | -€272,292 | -65.4% |
| Financial income | 75/76B | €68 | €114 | +€46 | +68.1% |
| Recurring financial income | 75 | €68 | €114 | +€46 | +68.1% |
| Other financial income | 752/9 | €68 | - | -€68 | |
| Financial charges | 65/66B | €22,515 | €22,185 | -€331 | -1.5% |
| Recurring financial charges | 65 | €22,515 | €22,185 | -€331 | -1.5% |
| Debt charges | 650 | €22,507 | - | -€22,507 | |
| Other financial charges | 652/9 | €9 | - | -€9 | |
| Profit (loss) for the period before taxes | 9903 | €394,126 | €122,211 | -€271,915 | -69.0% |
| Income taxes | 67/77 | €114,758 | €39,656 | -€75,102 | -65.4% |
| Taxes | 670/3 | €114,758 | - | -€114,758 | |
| Profit (loss) for the period | 9904 | €279,368 | €82,555 | -€196,813 | -70.4% |
| Profit (loss) for the period to be appropriated | 9905 | €279,368 | €82,555 | -€196,813 | -70.4% |
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 31 October 2026 via checked.be.