BIERNAUX CREATION: 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.
BIERNAUX CREATION
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Contributions +€1,100
up €1,100 (+18.3%), from €6,000 to €7,100
- Reserves -€1,100
no longer reported in 2024 (was €1,100)
- Purchases and services -€6,054
no longer reported in 2024 (was €6,054)
- Gross operating margin +€5,699
no longer reported in 2024 (was -€5,699)
- Financial income -€2,570
no longer reported in 2024 (was €2,570)
- Turnover -€605
no longer reported in 2024 (was €605)
- Financial charges -€151
down €151 (-41.5%), from €363 to €213
From the 2022 result to the 2024 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 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,047 | €50,585 | -€462 | -0.9% |
| Current assets | 29/58 | €51,047 | €50,585 | -€462 | -0.9% |
| Amounts receivable within one year | 40/41 | €50,767 | €50,525 | -€242 | -0.5% |
| Other amounts receivable | 41 | €50,767 | €50,525 | -€242 | -0.5% |
| Cash at bank and in hand | 54/58 | €280 | €60 | -€220 | -78.7% |
| Total equity and liabilities | 10/49 | €51,047 | €50,585 | -€462 | -0.9% |
| Equity | 10/15 | €47,905 | €47,504 | -€402 | -0.8% |
| Contributions | 10/11 | €6,000 | €7,100 | +€1,100 | +18.3% |
| Reserves | 13 | €1,100 | - | -€1,100 | |
| Non-distributable reserves | 130/1 | €1,100 | - | -€1,100 | |
| Reserves not available under the articles | 1311 | €1,100 | - | -€1,100 | |
| Profit (loss) carried forward | 14 | €40,805 | €40,404 | -€402 | -1.0% |
| Provisions and deferred taxes | 16 | €2,750 | €2,750 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €2,750 | €2,750 | = | 0.0% |
| Environmental obligations | 163 | €2,750 | - | -€2,750 | |
| Other liabilities and charges | 164/5 | - | €2,750 | +€2,750 | |
| Amounts payable | 17/49 | €392 | €332 | -€60 | -15.4% |
| Amounts payable within one year | 42/48 | €392 | €332 | -€60 | -15.4% |
| Taxes, remuneration and social security | 45 | €392 | €332 | -€60 | -15.4% |
| Taxes | 450/3 | €392 | €332 | -€60 | -15.4% |
| Turnover | 70 | €605 | - | -€605 | |
| Goods, raw materials, services and sundry goods | 60/61 | €6,054 | - | -€6,054 | |
| Operating charges capitalised as restructuring costs | 649 | -€14 | - | +€14 | |
| Non-recurring operating charges | 66A | €613 | - | -€613 | |
| Gross operating margin | 9900 | -€5,699 | - | +€5,699 | |
| Operating profit (loss) | 9901 | -€6,298 | - | +€6,298 | |
| Financial income | 75/76B | €2,570 | - | -€2,570 | |
| Recurring financial income | 75 | €2,570 | - | -€2,570 | |
| Financial charges | 65/66B | €363 | €213 | -€151 | -41.5% |
| Recurring financial charges | 65 | €363 | €213 | -€151 | -41.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,091 | -€213 | +€3,878 | +94.8% |
| Income taxes | 67/77 | - | -€60 | -€60 | |
| Profit (loss) for the period | 9904 | -€4,091 | -€152 | +€3,938 | +96.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,091 | -€152 | +€3,938 | +96.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.