Crèche Aline Bernard: 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.
Crèche Aline Bernard
Largest movements
- Cash +€69,477
up €69,477 (+9.8%), from €705,662 to €775,140
mainly Provisions (+€70,000) and Depreciation (+€4,889)
- Provisions +€70,000
up €70,000 (+24.6%), from €285,000 to €355,000
- Staff costs +€17,018
up €17,018 (+1.8%), from €923,131 to €940,149
- Gross operating margin -€13,447
down €13,447 (-1.3%), from €1.0m to €1.0m
From the 2024 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
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €746,387 | €815,077 | +€68,691 | +9.2% |
| Fixed assets | 21/28 | €7,779 | €5,744 | -€2,035 | -26.2% |
| Tangible fixed assets | 22/27 | €7,779 | €5,744 | -€2,035 | -26.2% |
| Furniture and vehicles | 24 | €7,779 | €5,744 | -€2,035 | -26.2% |
| Current assets | 29/58 | €738,608 | €809,334 | +€70,726 | +9.6% |
| Amounts receivable within one year | 40/41 | €32,901 | €34,147 | +€1,247 | +3.8% |
| Trade receivables | 40 | €32,901 | €34,147 | +€1,247 | +3.8% |
| Cash at bank and in hand | 54/58 | €705,662 | €775,140 | +€69,477 | +9.8% |
| Deferred charges and accrued income | 490/1 | €45 | €47 | +€2 | +4.8% |
| Total equity and liabilities | 10/49 | €746,387 | €815,077 | +€68,691 | +9.2% |
| Equity | 10/15 | €375,252 | €372,059 | -€3,193 | -0.9% |
| Contributions | 10/11 | €237,368 | €237,368 | = | 0.0% |
| Capital | 10 | €237,368 | €237,368 | = | 0.0% |
| Profit (loss) carried forward | 14 | €137,884 | €134,691 | -€3,193 | -2.3% |
| Provisions and deferred taxes | 16 | €285,000 | €355,000 | +€70,000 | +24.6% |
| Provisions for liabilities and charges | 160/5 | €285,000 | €355,000 | +€70,000 | +24.6% |
| Major repairs and maintenance | 162 | €160,000 | €230,000 | +€70,000 | +43.8% |
| Other liabilities and charges | 164/5 | €125,000 | €125,000 | = | 0.0% |
| Amounts payable | 17/49 | €86,134 | €88,018 | +€1,884 | +2.2% |
| Amounts payable within one year | 42/48 | €86,134 | €88,018 | +€1,884 | +2.2% |
| Trade debts | 44 | €6,529 | €10,116 | +€3,587 | +54.9% |
| Suppliers | 440/4 | €6,529 | €10,116 | +€3,587 | +54.9% |
| Taxes, remuneration and social security | 45 | €79,605 | €77,902 | -€1,703 | -2.1% |
| Remuneration and social security | 454/9 | €79,605 | €77,902 | -€1,703 | -2.1% |
| Remuneration, social security and pensions | 62 | €923,131 | €940,149 | +€17,018 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,759 | €4,889 | +€131 | +2.7% |
| Gross operating margin | 9900 | €1,025,970 | €1,012,523 | -€13,447 | -1.3% |
| Operating profit (loss) | 9901 | €3,080 | -€2,515 | -€5,595 | |
| Financial charges | 65/66B | €478 | €678 | +€201 | +42.0% |
| Recurring financial charges | 65 | €478 | €678 | +€201 | +42.0% |
| Profit (loss) for the period before taxes | 9903 | €2,602 | -€3,193 | -€5,795 | |
| Profit (loss) for the period | 9904 | €2,602 | -€3,193 | -€5,795 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,602 | -€3,193 | -€5,795 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.