BERNARD DIESEL: 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.
BERNARD DIESEL
Largest movements
- Tangible fixed assets -€13,455
down €13,455 (-5.7%), from €237,946 to €224,491
- Profit (loss) carried forward -€34,728
down €34,728 (-28.0%), from -€124,192 to -€158,920
- Other debts +€22,671
up €22,671 (+8.1%), from €280,861 to €303,532
- Gross operating margin +€1,803
up €1,803 (+25.6%), from -€7,043 to -€5,239
- Other operating charges +€1,477
up €1,477 (+68.4%), from €2,160 to €3,637
- Financial charges +€694
up €694 (+6.1%), from €11,376 to €12,070
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €239,055 | €225,891 | -€13,164 | -5.5% |
| Fixed assets | 21/28 | €237,946 | €224,491 | -€13,455 | -5.7% |
| Tangible fixed assets | 22/27 | €237,946 | €224,491 | -€13,455 | -5.7% |
| Land and buildings | 22 | €237,946 | €224,491 | -€13,455 | -5.7% |
| Current assets | 29/58 | €1,109 | €1,400 | +€291 | +26.2% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €728 | €1,001 | +€273 | +37.5% |
| Deferred charges and accrued income | 490/1 | €381 | €399 | +€17 | +4.6% |
| Total equity and liabilities | 10/49 | €239,055 | €225,891 | -€13,164 | -5.5% |
| Equity | 10/15 | -€65,271 | -€99,999 | -€34,728 | -53.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €40,322 | €40,322 | = | 0.0% |
| Tax-exempt reserves | 132 | €620 | €620 | = | 0.0% |
| Distributable reserves | 133 | €39,702 | €39,702 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€124,192 | -€158,920 | -€34,728 | -28.0% |
| Amounts payable | 17/49 | €304,326 | €325,890 | +€21,564 | +7.1% |
| Amounts payable within one year | 42/48 | €293,277 | €313,887 | +€20,610 | +7.0% |
| Trade debts | 44 | €9,992 | €7,999 | -€1,992 | -19.9% |
| Suppliers | 440/4 | €9,992 | €7,999 | -€1,992 | -19.9% |
| Taxes, remuneration and social security | 45 | €2,424 | €2,355 | -€69 | -2.8% |
| Taxes | 450/3 | €2,424 | €2,355 | -€69 | -2.8% |
| Other amounts payable | 47/48 | €280,861 | €303,532 | +€22,671 | +8.1% |
| Accrued charges and deferred income | 492/3 | €11,049 | €12,003 | +€954 | +8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,455 | €13,455 | = | 0.0% |
| Other operating charges | 640/8 | €2,160 | €3,637 | +€1,477 | +68.4% |
| Gross operating margin | 9900 | -€7,043 | -€5,239 | +€1,803 | +25.6% |
| Operating profit (loss) | 9901 | -€22,657 | -€22,331 | +€326 | +1.4% |
| Financial charges | 65/66B | €11,376 | €12,070 | +€694 | +6.1% |
| Recurring financial charges | 65 | €11,376 | €12,070 | +€694 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | -€34,033 | -€34,401 | -€368 | -1.1% |
| Income taxes | 67/77 | €262 | €327 | +€65 | +25.0% |
| Profit (loss) for the period | 9904 | -€34,295 | -€34,728 | -€433 | -1.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,295 | -€34,728 | -€433 | -1.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.