BERNARD STEMPIEN SPRL: 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 STEMPIEN SPRL
Largest movements
- Receivables within one year -€616
down €616 (-5.1%), from €12,038 to €11,422
of which Other amounts receivable: -€616
- Trade debts +€1,751
up €1,751 (+148%), from €1,186 to €2,937
- Other debts -€1,543
down €1,543 (-5.6%), from €27,642 to €26,099
- Profit (loss) carried forward -€838
down €838 (-1.4%), from -€58,930 to -€59,768
- Gross operating margin +€957
up €957 (+70.5%), from -€1,357 to -€400
- Purchases and services -€957
down €957 (-70.5%), from €1,357 to €400
- Financial charges -€193
no longer reported in 2025 (was €193)
From the 2022 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.
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,052 | €11,422 | -€630 | -5.2% |
| Current assets | 29/58 | €12,052 | €11,422 | -€630 | -5.2% |
| Amounts receivable within one year | 40/41 | €12,038 | €11,422 | -€616 | -5.1% |
| Trade receivables | 40 | €11,112 | €11,112 | = | 0.0% |
| Other amounts receivable | 41 | €926 | €310 | -€616 | -66.5% |
| Cash at bank and in hand | 54/58 | €14 | - | -€14 | |
| Total equity and liabilities | 10/49 | €12,052 | €11,422 | -€630 | -5.2% |
| Equity | 10/15 | -€16,776 | -€17,614 | -€838 | -5.0% |
| Contributions | 10/11 | €40,550 | €40,550 | = | 0.0% |
| Reserves | 13 | €1,604 | €1,604 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,604 | €1,604 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,604 | €1,604 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,930 | -€59,768 | -€838 | -1.4% |
| Amounts payable | 17/49 | €28,828 | €29,036 | +€208 | +0.7% |
| Amounts payable within one year | 42/48 | €28,828 | €29,036 | +€208 | +0.7% |
| Trade debts | 44 | €1,186 | €2,937 | +€1,751 | +148% |
| Suppliers | 440/4 | €1,186 | €2,937 | +€1,751 | +148% |
| Other amounts payable | 47/48 | €27,642 | €26,099 | -€1,543 | -5.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,357 | €400 | -€957 | -70.5% |
| Gross operating margin | 9900 | -€1,357 | -€400 | +€957 | +70.5% |
| Operating profit (loss) | 9901 | -€1,357 | -€400 | +€957 | +70.5% |
| Financial charges | 65/66B | €193 | - | -€193 | |
| Recurring financial charges | 65 | €193 | - | -€193 | |
| Profit (loss) for the period before taxes | 9903 | -€1,550 | -€400 | +€1,150 | +74.2% |
| Profit (loss) for the period | 9904 | -€1,550 | -€400 | +€1,150 | +74.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,550 | -€400 | +€1,150 | +74.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.