BERVAN DESIGN: what changed
What changed
BERVAN DESIGN
NACE 43.320, Joinery installation
filed annual accounts (NBB)
Net result for the year
€243,075
2024 · €165,983+€77,091
Equity
€349,195
2024 · €306,121+€43,075
Cash
€243,236
2024 · €85,549+€157,687
Balance sheet total
€1.0m
2024 · €719,558+€293,641
Largest movements
Assets
- Cash +€157,687
up €157,687 (+184%), from €85,549 to €243,236
mainly Trade debts (+€252,272) and Net result for the year (+€243,075)
- Receivables within one year +€89,941
up €89,941 (+27.4%), from €328,742 to €418,683
of which Trade receivables: +€89,571
- Stocks and contracts +€76,654
up €76,654 (+125%), from €61,193 to €137,847
of which Contracts in progress: +€66,658
- Tangible fixed assets -€33,813
down €33,813 (-14.3%), from €236,813 to €203,000
of which Plant, machinery and equipment: -€30,939
Equity and liabilities
- Trade debts +€252,272
up €252,272 (+760%), from €33,202 to €285,474
- Debts after one year -€51,091
down €51,091 (-45.3%), from €112,822 to €61,731
- Reserves +€43,075
up €43,075 (+15.5%), from €278,320 to €321,395
of which Distributable reserves: +€43,075
- Other debts +€42,559
up €42,559 (+26.6%), from €160,089 to €202,649
- Tax, wage and social debts +€13,653
up €13,653 (+27.6%), from €49,407 to €63,060
of which Taxes: +€17,584
Income statement
- Gross operating margin +€62,062
up €62,062 (+10.5%), from €591,424 to €653,485
- Staff costs -€27,766
down €27,766 (-7.8%), from €358,216 to €330,450
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
€165,983
Gross operating margin
+€62,062
Staff costs
+€27,766
Depreciation
-€5,864
Other operating charges
-€2,026
Financial income
-€449
Financial charges
+€963
Taxes
-€5,359
Result 2025
€243,075
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
+€427,380
Investment
-€11,776
Financing
-€257,917
Cash 2024
€85,549
From operations (derived)
+€427,380
Net result for the year
+€243,075
Depreciation
+€46,031
Stocks and contracts
-€76,654
Receivables within one year
-€89,941
Deferred charges and accrued income
-€3,614
Trade debts
+€252,272
Tax, wage and social debts
+€13,653
Other debts
+€42,559
Investment (derived)
-€11,776
Investment in fixed assets (net)
-€11,776
Financing
-€257,917
Debts after one year
-€51,091
Current portion of long-term debt
-€6,826
Contributions, distributions and other
-€200,000
Cash 2025
€243,236
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €719,558 | €1,013,200 | +€293,641 | +40.8% |
| Fixed assets | 21/28 | €237,492 | €203,237 | -€34,255 | -14.4% |
| Intangible fixed assets | 21 | €617 | €174 | -€442 | -71.7% |
| Tangible fixed assets | 22/27 | €236,813 | €203,000 | -€33,813 | -14.3% |
| Land and buildings | 22 | €17,814 | €14,170 | -€3,644 | -20.5% |
| Plant, machinery and equipment | 23 | €199,116 | €168,177 | -€30,939 | -15.5% |
| Furniture and vehicles | 24 | €19,883 | €20,653 | +€770 | +3.9% |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €482,067 | €809,963 | +€327,896 | +68.0% |
| Stocks and contracts in progress | 3 | €61,193 | €137,847 | +€76,654 | +125% |
| Stocks | 30/36 | €51,193 | €61,189 | +€9,996 | +19.5% |
| Contracts in progress | 37 | €10,000 | €76,658 | +€66,658 | +667% |
| Amounts receivable within one year | 40/41 | €328,742 | €418,683 | +€89,941 | +27.4% |
| Trade receivables | 40 | €313,486 | €403,057 | +€89,571 | +28.6% |
| Other amounts receivable | 41 | €15,256 | €15,626 | +€370 | +2.4% |
| Cash at bank and in hand | 54/58 | €85,549 | €243,236 | +€157,687 | +184% |
| Deferred charges and accrued income | 490/1 | €6,582 | €10,196 | +€3,614 | +54.9% |
| Total equity and liabilities | 10/49 | €719,558 | €1,013,200 | +€293,641 | +40.8% |
| Equity | 10/15 | €306,121 | €349,195 | +€43,075 | +14.1% |
| Contributions | 10/11 | €27,801 | €27,801 | = | 0.0% |
| Reserves | 13 | €278,320 | €321,395 | +€43,075 | +15.5% |
| Non-distributable reserves | 130/1 | €2,780 | €2,780 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,780 | €0 | -€2,780 | -100% |
| Other | 1319 | - | €2,780 | +€2,780 | |
| Distributable reserves | 133 | €275,540 | €318,615 | +€43,075 | +15.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €413,438 | €664,004 | +€250,566 | +60.6% |
| Amounts payable after more than one year | 17 | €112,822 | €61,731 | -€51,091 | -45.3% |
| Financial debts | 170/4 | €112,822 | €61,731 | -€51,091 | -45.3% |
| Amounts payable within one year | 42/48 | €300,616 | €602,273 | +€301,657 | +100% |
| Current portion of amounts payable after more than one year | 42 | €57,917 | €51,091 | -€6,826 | -11.8% |
| Trade debts | 44 | €33,202 | €285,474 | +€252,272 | +760% |
| Suppliers | 440/4 | €33,202 | €285,474 | +€252,272 | +760% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €49,407 | €63,060 | +€13,653 | +27.6% |
| Taxes | 450/3 | €9,206 | €26,790 | +€17,584 | +191% |
| Remuneration and social security | 454/9 | €40,202 | €36,270 | -€3,932 | -9.8% |
| Other amounts payable | 47/48 | €160,089 | €202,649 | +€42,559 | +26.6% |
| Remuneration, social security and pensions | 62 | €358,216 | €330,450 | -€27,766 | -7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,167 | €46,031 | +€5,864 | +14.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €5,267 | €7,293 | +€2,026 | +38.5% |
| Gross operating margin | 9900 | €591,424 | €653,485 | +€62,062 | +10.5% |
| Operating profit (loss) | 9901 | €187,774 | €269,710 | +€81,937 | +43.6% |
| Financial income | 75/76B | €1,843 | €1,394 | -€449 | -24.3% |
| Recurring financial income | 75 | €1,843 | €1,394 | -€449 | -24.3% |
| Financial charges | 65/66B | €5,289 | €4,326 | -€963 | -18.2% |
| Recurring financial charges | 65 | €5,289 | €4,326 | -€963 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €184,328 | €266,779 | +€82,451 | +44.7% |
| Income taxes | 67/77 | €18,345 | €23,704 | +€5,359 | +29.2% |
| Profit (loss) for the period | 9904 | €165,983 | €243,075 | +€77,091 | +46.4% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €165,983 | €243,075 | +€77,091 | +46.4% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.