BERNATRANS: what changed
What changed
BERNATRANS
NACE 49.410, Freight transport by road
filed annual accounts (NBB)
Net result for the year
€24,022
2024 · €47,525-€23,504
Equity
€211,681
2024 · €199,659+€12,022
Cash
€99,431
2024 · €46,151+€53,279
Balance sheet total
€242,880
2024 · €233,631+€9,249
Largest movements
Assets
- Cash +€53,279
up €53,279 (+115%), from €46,151 to €99,431
mainly Depreciation (+€33,818) and Net result for the year (+€24,022)
- Tangible fixed assets -€33,818
down €33,818 (-24.1%), from €140,455 to €106,638
of which Furniture and vehicles: -€33,616
- Receivables within one year -€10,229
down €10,229 (-22.1%), from €46,224 to €35,995
of which Trade receivables: -€5,643
Equity and liabilities
- Reserves +€12,022
up €12,022 (+11.0%), from €109,078 to €121,100
of which Distributable reserves: +€17,942
- Other debts -€2,794
down €2,794 (-14.3%), from €19,589 to €16,795
Income statement
- Gross operating margin -€22,843
down €22,843 (-23.6%), from €96,968 to €74,125
- Depreciation +€5,649
up €5,649 (+20.1%), from €28,169 to €33,818
- Taxes +€4,342
up €4,342 (+57.9%), from €7,501 to €11,843
- Purchases and services +€3,954
up €3,954 (+1.9%), from €202,981 to €206,935
- Other operating charges -€1,927
down €1,927 (-26.0%), from €7,404 to €5,477
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
€47,525
Gross operating margin
-€22,843
Depreciation
-€5,649
Other operating charges
+€1,927
Financial income
-€2
Financial charges
+€5
Taxes
-€4,342
Deferred taxes and other
+€7,400
Result 2025
€24,022
raises the resultlowers the resultnot broken down further in the accounts
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
+€65,279
Investment
€0
Financing
-€11,999
Cash 2024
€46,151
From operations (derived)
+€65,279
Net result for the year
+€24,022
Depreciation
+€33,818
Receivables within one year
+€10,229
Deferred charges and accrued income
-€17
Provisions
-€1,480
Trade debts
+€275
Tax, wage and social debts
+€1,225
Other debts
-€2,794
Financing
-€11,999
Contributions, distributions and other
-€11,999
Cash 2025
€99,431
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €233,631 | €242,880 | +€9,249 | +4.0% |
| Fixed assets | 21/28 | €141,255 | €107,438 | -€33,818 | -23.9% |
| Tangible fixed assets | 22/27 | €140,455 | €106,638 | -€33,818 | -24.1% |
| Land and buildings | 22 | €265 | €198 | -€66 | -25.0% |
| Furniture and vehicles | 24 | €139,672 | €106,056 | -€33,616 | -24.1% |
| Other tangible fixed assets | 26 | €519 | €383 | -€136 | -26.3% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €92,376 | €135,443 | +€43,067 | +46.6% |
| Amounts receivable within one year | 40/41 | €46,224 | €35,995 | -€10,229 | -22.1% |
| Trade receivables | 40 | €23,566 | €17,923 | -€5,643 | -23.9% |
| Other amounts receivable | 41 | €22,658 | €18,072 | -€4,586 | -20.2% |
| Cash at bank and in hand | 54/58 | €46,151 | €99,431 | +€53,279 | +115% |
| Deferred charges and accrued income | 490/1 | - | €17 | +€17 | |
| Total equity and liabilities | 10/49 | €233,631 | €242,880 | +€9,249 | +4.0% |
| Equity | 10/15 | €199,659 | €211,681 | +€12,022 | +6.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €109,078 | €121,100 | +€12,022 | +11.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €61,357 | €55,437 | -€5,920 | -9.6% |
| Distributable reserves | 133 | €45,860 | €63,803 | +€17,942 | +39.1% |
| Profit (loss) carried forward | 14 | €71,981 | €71,981 | = | 0.0% |
| Provisions and deferred taxes | 16 | €5,920 | €4,440 | -€1,480 | -25.0% |
| Deferred taxes | 168 | €5,920 | €4,440 | -€1,480 | -25.0% |
| Amounts payable | 17/49 | €28,052 | €26,759 | -€1,293 | -4.6% |
| Amounts payable within one year | 42/48 | €28,052 | €26,759 | -€1,293 | -4.6% |
| Trade debts | 44 | €6,930 | €7,206 | +€275 | +4.0% |
| Suppliers | 440/4 | €6,930 | €7,206 | +€275 | +4.0% |
| Taxes, remuneration and social security | 45 | €1,533 | €2,759 | +€1,225 | +79.9% |
| Taxes | 450/3 | €1,533 | €2,759 | +€1,225 | +79.9% |
| Other amounts payable | 47/48 | €19,589 | €16,795 | -€2,794 | -14.3% |
| Non-recurring operating income | 76A | €37,000 | - | -€37,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €202,981 | €206,935 | +€3,954 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,169 | €33,818 | +€5,649 | +20.1% |
| Other operating charges | 640/8 | €7,404 | €5,477 | -€1,927 | -26.0% |
| Gross operating margin | 9900 | €96,968 | €74,125 | -€22,843 | -23.6% |
| Operating profit (loss) | 9901 | €61,395 | €34,830 | -€26,565 | -43.3% |
| Financial income | 75/76B | €2 | €0 | -€2 | -99.0% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -99.0% |
| Financial charges | 65/66B | €451 | €446 | -€5 | -1.1% |
| Recurring financial charges | 65 | €451 | €446 | -€5 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €60,947 | €34,384 | -€26,562 | -43.6% |
| Transfer from deferred taxes | 780 | €1,480 | €1,480 | = | 0.0% |
| Transfer to deferred taxes | 680 | €7,400 | - | -€7,400 | |
| Income taxes | 67/77 | €7,501 | €11,843 | +€4,342 | +57.9% |
| Profit (loss) for the period | 9904 | €47,525 | €24,022 | -€23,504 | -49.5% |
| Transfer from tax-exempt reserves | 789 | €5,920 | €5,920 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €29,600 | - | -€29,600 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,845 | €29,942 | +€6,096 | +25.6% |
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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 2 November 2026 via checked.be.