DE. BERNARD VAN LIERDE: 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.
DE. BERNARD VAN LIERDE
Largest movements
- Cash +€91,925
up €91,925 (+225%), from €40,944 to €132,869
mainly Net result for the year (+€64,902) and Receivables within one year (+€24,971)
- Receivables within one year -€24,971
down €24,971 (-45.2%), from €55,187 to €30,216
of which Trade receivables: -€34,452
- Financial fixed assets +€7,980
up €7,980 (+665%), from €1,200 to €9,180
- Tangible fixed assets -€4,899
down €4,899 (-42.4%), from €11,549 to €6,650
of which Furniture and vehicles: -€3,788
- Profit (loss) carried forward +€35,402
up €35,402 (+228%), from €15,520 to €50,923
- Reserves +€29,500
up €29,500 (+80.0%), from €36,860 to €66,360
of which Distributable reserves: +€29,500
- Tax, wage and social debts +€13,843
up €13,843 (+46.8%), from €29,600 to €43,443
- Current portion of long-term debt -€6,984
down €6,984 (-78.3%), from €8,916 to €1,932
- Gross operating margin +€71,434
up €71,434 (+100%), from €71,132 to €142,566
- Other operating charges +€31,863
up €31,863 (+3,801%), from €838 to €32,702
- Taxes +€25,117
up €25,117 (+182%), from €13,826 to €38,943
From the 2023 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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €112,573 | €182,609 | +€70,036 | +62.2% |
| Fixed assets | 21/28 | €12,749 | €15,830 | +€3,081 | +24.2% |
| Tangible fixed assets | 22/27 | €11,549 | €6,650 | -€4,899 | -42.4% |
| Furniture and vehicles | 24 | €4,598 | €810 | -€3,788 | -82.4% |
| Other tangible fixed assets | 26 | €6,951 | €5,840 | -€1,112 | -16.0% |
| Financial fixed assets | 28 | €1,200 | €9,180 | +€7,980 | +665% |
| Current assets | 29/58 | €99,824 | €166,779 | +€66,955 | +67.1% |
| Amounts receivable after more than one year | 29 | €780 | - | -€780 | |
| Trade receivables | 290 | €780 | - | -€780 | |
| Amounts receivable within one year | 40/41 | €55,187 | €30,216 | -€24,971 | -45.2% |
| Trade receivables | 40 | €49,780 | €15,328 | -€34,452 | -69.2% |
| Other amounts receivable | 41 | €5,407 | €14,888 | +€9,481 | +175% |
| Cash at bank and in hand | 54/58 | €40,944 | €132,869 | +€91,925 | +225% |
| Deferred charges and accrued income | 490/1 | €2,913 | €3,694 | +€781 | +26.8% |
| Total equity and liabilities | 10/49 | €112,573 | €182,609 | +€70,036 | +62.2% |
| Equity | 10/15 | €64,780 | €129,683 | +€64,902 | +100% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €36,860 | €66,360 | +€29,500 | +80.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €35,000 | €64,500 | +€29,500 | +84.3% |
| Profit (loss) carried forward | 14 | €15,520 | €50,923 | +€35,402 | +228% |
| Amounts payable | 17/49 | €47,793 | €52,926 | +€5,133 | +10.7% |
| Amounts payable after more than one year | 17 | €637 | - | -€637 | |
| Financial debts | 170/4 | €637 | - | -€637 | |
| Amounts payable within one year | 42/48 | €47,156 | €52,926 | +€5,771 | +12.2% |
| Current portion of amounts payable after more than one year | 42 | €8,916 | €1,932 | -€6,984 | -78.3% |
| Trade debts | 44 | €7,679 | €7,551 | -€128 | -1.7% |
| Suppliers | 440/4 | €7,679 | €7,551 | -€128 | -1.7% |
| Taxes, remuneration and social security | 45 | €29,600 | €43,443 | +€13,843 | +46.8% |
| Taxes | 450/3 | €29,600 | €43,443 | +€13,843 | +46.8% |
| Other amounts payable | 47/48 | €960 | - | -€960 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,578 | €5,905 | -€673 | -10.2% |
| Other operating charges | 640/8 | €838 | €32,702 | +€31,863 | +3,801% |
| Gross operating margin | 9900 | €71,132 | €142,566 | +€71,434 | +100% |
| Operating profit (loss) | 9901 | €63,716 | €103,959 | +€40,243 | +63.2% |
| Financial income | 75/76B | €13 | €152 | +€139 | +1,096% |
| Recurring financial income | 75 | €13 | €152 | +€139 | +1,096% |
| Financial charges | 65/66B | €316 | €266 | -€50 | -15.8% |
| Recurring financial charges | 65 | €316 | €266 | -€50 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €63,413 | €103,845 | +€40,433 | +63.8% |
| Income taxes | 67/77 | €13,826 | €38,943 | +€25,117 | +182% |
| Profit (loss) for the period | 9904 | €49,587 | €64,902 | +€15,315 | +30.9% |
| Profit (loss) for the period to be appropriated | 9905 | €49,587 | €64,902 | +€15,315 | +30.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.