DIESEL BERNARD: what changed
What changed
DIESEL BERNARD
NACE 95.312, Repair and maintenance of computers, personal and household goods, and motor vehicles and motorcycles
filed annual accounts (NBB)
Net result for the year
€96,254
2024 · €168,242-€71,989
Equity
€5.3m
2024 · €5.2m+€96,254
Cash
€258,856
2024 · €378,027-€119,171
Balance sheet total
€10.8m
2024 · €10.6m+€225,762
Largest movements
Assets
- Tangible fixed assets +€1.6m
up €1.6m (+42.6%), from €3.8m to €5.4m
of which Land and buildings: +€1.7m
- Receivables within one year -€1.0m
down €1.0m (-24.2%), from €4.2m to €3.2m
of which Trade receivables: -€1.0m
- Stocks and contracts -€228,051
down €228,051 (-10.3%), from €2.2m to €2.0m
- Cash -€119,171
down €119,171 (-31.5%), from €378,027 to €258,856
mainly Investment in fixed assets (net) (-€1.8m) and Trade debts (-€787,081)
Equity and liabilities
- Trade debts -€787,081
down €787,081 (-39.9%), from €2.0m to €1.2m
- Other debts +€516,669
up €516,669 (+153%), from €337,473 to €854,143
- Debts after one year +€510,237
up €510,237 (+28.6%), from €1.8m to €2.3m
- Advances received -€170,800
down €170,800 (-71.6%), from €238,468 to €67,668
- Profit (loss) carried forward +€132,227
new in 2025: €132,227
Income statement
- Gross operating margin +€290,899
up €290,899 (+28.5%), from €1.0m to €1.3m
- Staff costs +€177,821
up €177,821 (+39.1%), from €454,591 to €632,412
- Other operating charges +€152,462
up €152,462 (+217%), from €70,257 to €222,719
- Taxes +€26,234
up €26,234 (+25.5%), from €102,771 to €129,005
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
€168,242
Gross operating margin
+€290,899
Staff costs
-€177,821
Depreciation
+€11,358
Other operating charges
-€152,462
Financial income
-€11,890
Financial charges
+€3,704
Taxes
-€26,234
Deferred taxes and other
-€9,542
Result 2025
€96,254
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
+€1.1m
Investment
-€1.8m
Financing
+€550,728
Cash 2024
€378,027
From operations (derived)
+€1.1m
Net result for the year
+€96,254
Depreciation
+€206,466
Stocks and contracts
+€228,051
Receivables within one year
+€1.0m
Deferred charges and accrued income
+€31,364
Provisions
-€35,608
Trade debts
-€787,081
Tax, wage and social debts
+€85,847
Advances received
-€170,800
Other debts
+€516,669
Accrued charges and deferred income
-€30,246
Investment (derived)
-€1.8m
Investment in fixed assets (net)
-€1.8m
Financing
+€550,728
Debts after one year
+€510,237
Current portion of long-term debt
+€40,491
Cash 2025
€258,856
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,574,117 | €10,799,879 | +€225,762 | +2.1% |
| Fixed assets | 21/28 | €3,785,457 | €5,395,591 | +€1.6m | +42.5% |
| Tangible fixed assets | 22/27 | €3,779,457 | €5,390,591 | +€1.6m | +42.6% |
| Land and buildings | 22 | €3,313,550 | €4,974,032 | +€1.7m | +50.1% |
| Plant, machinery and equipment | 23 | €433,570 | €396,573 | -€36,997 | -8.5% |
| Furniture and vehicles | 24 | €32,337 | €19,986 | -€12,351 | -38.2% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Financial fixed assets | 28 | €6,000 | €5,000 | -€1,000 | -16.7% |
| Current assets | 29/58 | €6,788,660 | €5,404,289 | -€1.4m | -20.4% |
| Stocks and contracts in progress | 3 | €2,220,789 | €1,992,739 | -€228,051 | -10.3% |
| Stocks | 30/36 | €2,220,789 | €1,992,739 | -€228,051 | -10.3% |
| Amounts receivable within one year | 40/41 | €4,158,480 | €3,152,694 | -€1.0m | -24.2% |
| Trade receivables | 40 | €3,220,413 | €2,203,944 | -€1.0m | -31.6% |
| Other amounts receivable | 41 | €938,066 | €948,750 | +€10,683 | +1.1% |
| Cash at bank and in hand | 54/58 | €378,027 | €258,856 | -€119,171 | -31.5% |
| Deferred charges and accrued income | 490/1 | €31,364 | - | -€31,364 | |
| Total equity and liabilities | 10/49 | €10,574,117 | €10,799,879 | +€225,762 | +2.1% |
| Equity | 10/15 | €5,214,638 | €5,310,892 | +€96,254 | +1.8% |
| Contributions | 10/11 | €101,000 | €101,000 | = | 0.0% |
| Reserves | 13 | €4,716,958 | €4,680,985 | -€35,973 | -0.8% |
| Tax-exempt reserves | 132 | €2,302,746 | €2,180,985 | -€121,761 | -5.3% |
| Distributable reserves | 133 | €2,414,213 | €2,500,000 | +€85,787 | +3.6% |
| Profit (loss) carried forward | 14 | - | €132,227 | +€132,227 | |
| Investment grants | 15 | €396,680 | €396,680 | = | 0.0% |
| Provisions and deferred taxes | 16 | €762,603 | €726,995 | -€35,608 | -4.7% |
| Deferred taxes | 168 | €762,603 | €726,995 | -€35,608 | -4.7% |
| Amounts payable | 17/49 | €4,596,875 | €4,761,992 | +€165,117 | +3.6% |
| Amounts payable after more than one year | 17 | €1,785,689 | €2,295,927 | +€510,237 | +28.6% |
| Financial debts | 170/4 | €1,785,689 | €2,295,927 | +€510,237 | +28.6% |
| Amounts payable within one year | 42/48 | €2,780,940 | €2,466,066 | -€314,874 | -11.3% |
| Current portion of amounts payable after more than one year | 42 | €149,272 | €189,763 | +€40,491 | +27.1% |
| Trade debts | 44 | €1,971,194 | €1,184,113 | -€787,081 | -39.9% |
| Suppliers | 440/4 | €1,971,194 | €1,184,113 | -€787,081 | -39.9% |
| Advances received on contracts in progress | 46 | €238,468 | €67,668 | -€170,800 | -71.6% |
| Taxes, remuneration and social security | 45 | €84,533 | €170,379 | +€85,847 | +102% |
| Taxes | 450/3 | €38,675 | €82,142 | +€43,467 | +112% |
| Remuneration and social security | 454/9 | €45,857 | €88,237 | +€42,380 | +92.4% |
| Other amounts payable | 47/48 | €337,473 | €854,143 | +€516,669 | +153% |
| Accrued charges and deferred income | 492/3 | €30,246 | - | -€30,246 | |
| Non-recurring operating income | 76A | €16,544 | - | -€16,544 | |
| Remuneration, social security and pensions | 62 | €454,591 | €632,412 | +€177,821 | +39.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €217,823 | €206,466 | -€11,358 | -5.2% |
| Other operating charges | 640/8 | €70,257 | €222,719 | +€152,462 | +217% |
| Gross operating margin | 9900 | €1,022,300 | €1,313,198 | +€290,899 | +28.5% |
| Operating profit (loss) | 9901 | €279,629 | €251,603 | -€28,026 | -10.0% |
| Financial income | 75/76B | €13,536 | €1,646 | -€11,890 | -87.8% |
| Recurring financial income | 75 | €13,536 | €1,646 | -€11,890 | -87.8% |
| Financial charges | 65/66B | €67,302 | €63,598 | -€3,704 | -5.5% |
| Recurring financial charges | 65 | €66,956 | €63,448 | -€3,509 | -5.2% |
| Non-recurring financial charges | 66B | €345 | €150 | -€195 | -56.6% |
| Profit (loss) for the period before taxes | 9903 | €225,863 | €189,651 | -€36,212 | -16.0% |
| Transfer from deferred taxes | 780 | €45,150 | €35,608 | -€9,542 | -21.1% |
| Income taxes | 67/77 | €102,771 | €129,005 | +€26,234 | +25.5% |
| Profit (loss) for the period | 9904 | €168,242 | €96,254 | -€71,989 | -42.8% |
| Transfer from tax-exempt reserves | 789 | €135,451 | €121,761 | -€13,690 | -10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €303,694 | €218,015 | -€85,679 | -28.2% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.