BERNARD DOSSCHE EN C: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
What changed
BERNARD DOSSCHE EN C
NACE 68.203, Renting and operating of own or leased non-residential real estate, excluding land
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€27,790
2024 · -€16,110-€11,680
Equity
€2.5m
2024 · €2.5m-€27,790
Cash
€58,603
2024 · €14,502+€44,101
Balance sheet total
€7.0m
2024 · €6.8m+€241,779
Largest movements
Assets
- Tangible fixed assets +€627,050
up €627,050 (+11.6%), from €5.4m to €6.0m
of which Land and buildings: +€627,878
- Receivables within one year -€468,029
down €468,029 (-98.2%), from €476,408 to €8,379
of which Other amounts receivable: -€465,805
Equity and liabilities
- Debts after one year +€323,569
up €323,569 (+8.6%), from €3.8m to €4.1m
Income statement
- Gross operating margin +€100,269
up €100,269 (+62.8%), from €159,563 to €259,832
- Depreciation +€65,116
up €65,116 (+68.3%), from €95,334 to €160,450
- Financial charges +€38,199
up €38,199 (+41.6%), from €91,760 to €129,959
- Financial income -€13,311
down €13,311 (-74.0%), from €17,990 to €4,679
- Taxes -€3,949
down €3,949 (-50.5%), from €7,815 to €3,866
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
-€16,110
Gross operating margin
+€100,269
Depreciation
-€65,116
Other operating charges
+€727
Financial income
-€13,311
Financial charges
-€38,199
Taxes
+€3,949
Result 2025
-€27,790
raises the resultlowers the result
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
+€478,653
Investment
-€787,500
Financing
+€352,948
Cash 2024
€14,502
From operations (derived)
+€478,653
Net result for the year
-€27,790
Depreciation
+€160,450
Receivables within one year
+€468,029
Deferred charges and accrued income
-€38,656
Provisions
-€13,053
Trade debts
-€19,661
Tax, wage and social debts
-€20,609
Other debts
-€31,089
Accrued charges and deferred income
+€1,032
Investment (derived)
-€787,500
Investment in fixed assets (net)
-€787,500
Financing
+€352,948
Debts after one year
+€323,569
Current portion of long-term debt
+€29,379
Cash 2025
€58,603
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,771,289 | €7,013,067 | +€241,779 | +3.6% |
| Fixed assets | 21/28 | €6,255,961 | €6,883,011 | +€627,050 | +10.0% |
| Tangible fixed assets | 22/27 | €5,415,961 | €6,043,011 | +€627,050 | +11.6% |
| Land and buildings | 22 | €5,412,101 | €6,039,979 | +€627,878 | +11.6% |
| Furniture and vehicles | 24 | €3,860 | €3,032 | -€828 | -21.5% |
| Financial fixed assets | 28 | €840,000 | €840,000 | = | 0.0% |
| Current assets | 29/58 | €515,327 | €130,057 | -€385,271 | -74.8% |
| Amounts receivable within one year | 40/41 | €476,408 | €8,379 | -€468,029 | -98.2% |
| Trade receivables | 40 | €6,904 | €4,680 | -€2,224 | -32.2% |
| Other amounts receivable | 41 | €469,503 | €3,699 | -€465,805 | -99.2% |
| Cash at bank and in hand | 54/58 | €14,502 | €58,603 | +€44,101 | +304% |
| Deferred charges and accrued income | 490/1 | €24,418 | €63,074 | +€38,656 | +158% |
| Total equity and liabilities | 10/49 | €6,771,289 | €7,013,067 | +€241,779 | +3.6% |
| Equity | 10/15 | €2,494,994 | €2,467,204 | -€27,790 | -1.1% |
| Contributions | 10/11 | €525,000 | €525,000 | = | 0.0% |
| Revaluation surpluses | 12 | €1,220,000 | €1,220,000 | = | 0.0% |
| Reserves | 13 | €749,994 | €722,204 | -€27,790 | -3.7% |
| Tax-exempt reserves | 132 | €623,332 | €584,174 | -€39,157 | -6.3% |
| Distributable reserves | 133 | €126,662 | €138,030 | +€11,368 | +9.0% |
| Provisions and deferred taxes | 16 | €207,777 | €194,725 | -€13,053 | -6.3% |
| Deferred taxes | 168 | €207,777 | €194,725 | -€13,053 | -6.3% |
| Amounts payable | 17/49 | €4,068,517 | €4,351,138 | +€282,621 | +6.9% |
| Amounts payable after more than one year | 17 | €3,765,292 | €4,088,861 | +€323,569 | +8.6% |
| Financial debts | 170/4 | €3,765,292 | €4,088,861 | +€323,569 | +8.6% |
| Amounts payable within one year | 42/48 | €286,573 | €244,593 | -€41,980 | -14.6% |
| Current portion of amounts payable after more than one year | 42 | €130,136 | €159,514 | +€29,379 | +22.6% |
| Trade debts | 44 | €24,814 | €5,153 | -€19,661 | -79.2% |
| Suppliers | 440/4 | €24,814 | €5,153 | -€19,661 | -79.2% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €23,423 | €2,815 | -€20,609 | -88.0% |
| Taxes | 450/3 | €23,423 | €2,815 | -€20,609 | -88.0% |
| Other amounts payable | 47/48 | €108,200 | €77,111 | -€31,089 | -28.7% |
| Accrued charges and deferred income | 492/3 | €16,653 | €17,685 | +€1,032 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €95,334 | €160,450 | +€65,116 | +68.3% |
| Other operating charges | 640/8 | €11,807 | €11,079 | -€727 | -6.2% |
| Gross operating margin | 9900 | €159,563 | €259,832 | +€100,269 | +62.8% |
| Operating profit (loss) | 9901 | €52,422 | €88,303 | +€35,881 | +68.4% |
| Financial income | 75/76B | €17,990 | €4,679 | -€13,311 | -74.0% |
| Recurring financial income | 75 | €17,990 | €4,679 | -€13,311 | -74.0% |
| Financial charges | 65/66B | €91,760 | €129,959 | +€38,199 | +41.6% |
| Recurring financial charges | 65 | €91,760 | €129,959 | +€38,199 | +41.6% |
| Profit (loss) for the period before taxes | 9903 | -€21,347 | -€36,977 | -€15,629 | -73.2% |
| Transfer from deferred taxes | 780 | €13,053 | €13,053 | = | 0.0% |
| Income taxes | 67/77 | €7,815 | €3,866 | -€3,949 | -50.5% |
| Profit (loss) for the period | 9904 | -€16,110 | -€27,790 | -€11,680 | -72.5% |
| Transfer from tax-exempt reserves | 789 | €39,157 | €39,157 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,048 | €11,368 | -€11,680 | -50.7% |
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 1 November 2026 via checked.be.