Bernard DAUTRICOURT: what changed
Bernard DAUTRICOURT
Largest movements
- Deferred charges and accrued income -€7,771
down €7,771 (-82.9%), from €9,376 to €1,605
- Cash -€5,821
down €5,821 (-16.9%), from €34,447 to €28,626
mainly Contributions, distributions and other (-€15,000) and Other debts (-€10,000)
- Receivables within one year -€5,163
down €5,163 (-11.1%), from €46,685 to €41,522
of which Trade receivables: -€2,862
- Reserves +€15,000
up €15,000 (+806%), from €1,860 to €16,860
of which Distributable reserves: +€15,000
- Other debts -€10,000
down €10,000 (-40.0%), from €25,000 to €15,000
- Profit (loss) carried forward -€8,992
down €8,992 (-32.0%), from €28,117 to €19,125
- Accrued charges and deferred income -€8,879
no longer reported in 2025 (was €8,879)
- Tax, wage and social debts -€5,900
down €5,900 (-56.1%), from €10,511 to €4,611
- Write-downs +€4,028
new in 2025: €4,028
- Other operating charges +€2,324
up €2,324 (+346%), from €673 to €2,997
- Financial income +€581
up €581 (+2,805%), from €21 to €602
- Gross operating margin -€540
down €540 (-1.4%), from €39,516 to €38,976
- Taxes +€491
up €491 (+4.8%), from €10,280 to €10,771
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €92,964 | €73,702 | -€19,262 | -20.7% |
| Fixed assets | 21/28 | €2,455 | €1,949 | -€506 | -20.6% |
| Tangible fixed assets | 22/27 | €1,515 | €1,009 | -€506 | -33.4% |
| Furniture and vehicles | 24 | €1,515 | €1,009 | -€506 | -33.4% |
| Financial fixed assets | 28 | €940 | €940 | -€0 | 0.0% |
| Current assets | 29/58 | €90,509 | €71,753 | -€18,756 | -20.7% |
| Amounts receivable within one year | 40/41 | €46,685 | €41,522 | -€5,163 | -11.1% |
| Trade receivables | 40 | €31,558 | €28,696 | -€2,862 | -9.1% |
| Other amounts receivable | 41 | €15,127 | €12,826 | -€2,301 | -15.2% |
| Cash at bank and in hand | 54/58 | €34,447 | €28,626 | -€5,821 | -16.9% |
| Deferred charges and accrued income | 490/1 | €9,376 | €1,605 | -€7,771 | -82.9% |
| Total equity and liabilities | 10/49 | €92,964 | €73,702 | -€19,262 | -20.7% |
| Equity | 10/15 | €42,846 | €48,854 | +€6,008 | +14.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Revaluation surpluses | 12 | €469 | €469 | +€0 | +0.1% |
| Reserves | 13 | €1,860 | €16,860 | +€15,000 | +806% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €15,000 | +€15,000 | |
| Profit (loss) carried forward | 14 | €28,117 | €19,125 | -€8,992 | -32.0% |
| Amounts payable | 17/49 | €50,119 | €24,848 | -€25,271 | -50.4% |
| Amounts payable within one year | 42/48 | €41,239 | €24,848 | -€16,391 | -39.7% |
| Trade debts | 44 | €5,729 | €5,237 | -€492 | -8.6% |
| Suppliers | 440/4 | €5,729 | €5,237 | -€492 | -8.6% |
| Taxes, remuneration and social security | 45 | €10,511 | €4,611 | -€5,900 | -56.1% |
| Taxes | 450/3 | €10,511 | €4,611 | -€5,900 | -56.1% |
| Other amounts payable | 47/48 | €25,000 | €15,000 | -€10,000 | -40.0% |
| Accrued charges and deferred income | 492/3 | €8,879 | - | -€8,879 | |
| Remuneration, social security and pensions | 62 | €23 | - | -€23 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €507 | €506 | -€1 | -0.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,028 | +€4,028 | |
| Other operating charges | 640/8 | €673 | €2,997 | +€2,324 | +346% |
| Gross operating margin | 9900 | €39,516 | €38,976 | -€540 | -1.4% |
| Operating profit (loss) | 9901 | €38,314 | €31,445 | -€6,869 | -17.9% |
| Financial income | 75/76B | €21 | €602 | +€581 | +2,805% |
| Recurring financial income | 75 | €21 | €602 | +€581 | +2,805% |
| Financial charges | 65/66B | €91 | €268 | +€177 | +196% |
| Recurring financial charges | 65 | €91 | €268 | +€177 | +196% |
| Profit (loss) for the period before taxes | 9903 | €38,244 | €31,779 | -€6,465 | -16.9% |
| Income taxes | 67/77 | €10,280 | €10,771 | +€491 | +4.8% |
| Profit (loss) for the period | 9904 | €27,964 | €21,008 | -€6,956 | -24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €27,964 | €21,008 | -€6,956 | -24.9% |
Next steps
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 2 November 2026 via checked.be.