BERNARD LOGIST & CIE: what changed
What changed
BERNARD LOGIST & CIE
NACE 95.311, General maintenance and repair of cars and light vans (up to 3.5 tonnes)
filed annual accounts (NBB)
Net result for the year
€8,388
2024 · €17,711-€9,322
Equity
€89,544
2024 · €89,155+€388
Cash
€103,132
2024 · €101,942+€1,191
Balance sheet total
€157,074
2024 · €151,939+€5,135
Largest movements
Assets
- Receivables after one year +€4,524
new in 2025: €4,524
- Deferred charges and accrued income -€3,244
down €3,244 (-41.8%), from €7,755 to €4,511
- Receivables within one year +€1,675
up €1,675 (+11.6%), from €14,383 to €16,058
of which Trade receivables: +€6,472
Equity and liabilities
- Tax, wage and social debts +€6,066
up €6,066 (+16.9%), from €35,797 to €41,862
of which Remuneration and social security: +€4,432
- Other debts -€4,900
down €4,900 (-46.7%), from €10,500 to €5,600
- Trade debts +€2,233
up €2,233 (+16.4%), from €13,602 to €15,834
Income statement
- Staff costs +€46,039
up €46,039 (+48.5%), from €95,015 to €141,055
- Gross operating margin +€32,152
up €32,152 (+24.2%), from €132,690 to €164,842
- Taxes -€4,199
down €4,199 (-51.6%), from €8,138 to €3,939
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
€17,711
Gross operating margin
+€32,152
Staff costs
-€46,039
Depreciation
-€10
Other operating charges
+€759
Financial income
-€512
Financial charges
+€130
Taxes
+€4,199
Result 2025
€8,388
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
+€10,675
Investment
-€2,408
Financing
-€7,077
Cash 2024
€101,942
From operations (derived)
+€10,675
Net result for the year
+€8,388
Depreciation
+€2,373
Receivables after one year
-€4,524
Stocks and contracts
-€955
Receivables within one year
-€1,675
Deferred charges and accrued income
+€3,244
Trade debts
+€2,233
Tax, wage and social debts
+€6,066
Other debts
-€4,900
Accrued charges and deferred income
+€425
Investment (derived)
-€2,408
Investment in fixed assets (net)
-€2,408
Financing
-€7,077
Short-term financial debts
+€923
Contributions, distributions and other
-€8,000
Cash 2025
€103,132
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €151,939 | €157,074 | +€5,135 | +3.4% |
| Fixed assets | 21/28 | €11,829 | €11,865 | +€35 | +0.3% |
| Tangible fixed assets | 22/27 | €9,777 | €9,812 | +€35 | +0.4% |
| Plant, machinery and equipment | 23 | €865 | €635 | -€230 | -26.6% |
| Furniture and vehicles | 24 | €2,483 | €1,805 | -€678 | -27.3% |
| Other tangible fixed assets | 26 | €6,429 | €7,373 | +€944 | +14.7% |
| Financial fixed assets | 28 | €2,053 | €2,053 | = | 0.0% |
| Current assets | 29/58 | €140,110 | €145,209 | +€5,100 | +3.6% |
| Amounts receivable after more than one year | 29 | - | €4,524 | +€4,524 | |
| Other amounts receivable | 291 | - | €4,524 | +€4,524 | |
| Stocks and contracts in progress | 3 | €16,030 | €16,985 | +€955 | +6.0% |
| Stocks | 30/36 | €16,030 | €16,985 | +€955 | +6.0% |
| Amounts receivable within one year | 40/41 | €14,383 | €16,058 | +€1,675 | +11.6% |
| Trade receivables | 40 | €6,310 | €12,782 | +€6,472 | +103% |
| Other amounts receivable | 41 | €8,073 | €3,276 | -€4,797 | -59.4% |
| Cash at bank and in hand | 54/58 | €101,942 | €103,132 | +€1,191 | +1.2% |
| Deferred charges and accrued income | 490/1 | €7,755 | €4,511 | -€3,244 | -41.8% |
| Total equity and liabilities | 10/49 | €151,939 | €157,074 | +€5,135 | +3.4% |
| Equity | 10/15 | €89,155 | €89,544 | +€388 | +0.4% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €244 | €244 | = | 0.0% |
| Tax-exempt reserves | 132 | €244 | €244 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,451 | €68,840 | +€388 | +0.6% |
| Amounts payable | 17/49 | €62,784 | €67,530 | +€4,746 | +7.6% |
| Amounts payable within one year | 42/48 | €62,673 | €66,994 | +€4,321 | +6.9% |
| Financial debts | 43 | €2,775 | €3,698 | +€923 | +33.3% |
| Credit institutions | 430/8 | €2,775 | €3,698 | +€923 | +33.3% |
| Trade debts | 44 | €13,602 | €15,834 | +€2,233 | +16.4% |
| Suppliers | 440/4 | €13,602 | €15,834 | +€2,233 | +16.4% |
| Taxes, remuneration and social security | 45 | €35,797 | €41,862 | +€6,066 | +16.9% |
| Taxes | 450/3 | €22,972 | €24,606 | +€1,634 | +7.1% |
| Remuneration and social security | 454/9 | €12,825 | €17,256 | +€4,432 | +34.6% |
| Other amounts payable | 47/48 | €10,500 | €5,600 | -€4,900 | -46.7% |
| Accrued charges and deferred income | 492/3 | €111 | €536 | +€425 | +382% |
| Remuneration, social security and pensions | 62 | €95,015 | €141,055 | +€46,039 | +48.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,363 | €2,373 | +€10 | +0.4% |
| Other operating charges | 640/8 | €2,673 | €1,914 | -€759 | -28.4% |
| Gross operating margin | 9900 | €132,690 | €164,842 | +€32,152 | +24.2% |
| Operating profit (loss) | 9901 | €32,639 | €19,500 | -€13,139 | -40.3% |
| Financial income | 75/76B | €555 | €43 | -€512 | -92.2% |
| Recurring financial income | 75 | €555 | €43 | -€512 | -92.2% |
| Financial charges | 65/66B | €7,346 | €7,216 | -€130 | -1.8% |
| Recurring financial charges | 65 | €7,346 | €7,216 | -€130 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €25,848 | €12,327 | -€13,521 | -52.3% |
| Income taxes | 67/77 | €8,138 | €3,939 | -€4,199 | -51.6% |
| Profit (loss) for the period | 9904 | €17,711 | €8,388 | -€9,322 | -52.6% |
| Profit (loss) for the period to be appropriated | 9905 | €17,711 | €8,388 | -€9,322 | -52.6% |
Next steps
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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 3 November 2026 via checked.be.