Duerinck Bernard: what changed
Duerinck Bernard
Largest movements
- Cash +€21,623
up €21,623 (+82.1%), from €26,336 to €47,959
mainly Depreciation (+€16,898) and Net result for the year (+€16,444)
- Tangible fixed assets -€14,190
down €14,190 (-17.1%), from €83,225 to €69,034
of which Furniture and vehicles: -€11,367
- Deferred charges and accrued income +€2,914
up €2,914 (+404%), from €721 to €3,635
- Receivables within one year -€1,330
down €1,330 (-20.2%), from €6,585 to €5,255
- Reserves +€28,056
up €28,056 (+59.2%), from €47,360 to €75,416
- Profit (loss) carried forward -€11,612
no longer reported in 2025 (was €11,612)
- Debts after one year -€9,738
down €9,738 (-26.4%), from €36,893 to €27,155
- Tax, wage and social debts +€1,649
up €1,649 (+110%), from €1,495 to €3,144
- Depreciation +€9,090
up €9,090 (+116%), from €7,808 to €16,898
- Gross operating margin +€9,007
up €9,007 (+27.0%), from €33,366 to €42,373
- Financial charges +€868
up €868 (+79.9%), from €1,086 to €1,954
- Taxes +€527
up €527 (+8.8%), from €5,995 to €6,522
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €116,867 | €125,884 | +€9,017 | +7.7% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €83,225 | €69,034 | -€14,190 | -17.1% |
| Tangible fixed assets | 22/27 | €83,225 | €69,034 | -€14,190 | -17.1% |
| Plant, machinery and equipment | 23 | €18,498 | €15,820 | -€2,678 | -14.5% |
| Furniture and vehicles | 24 | €61,939 | €50,573 | -€11,367 | -18.4% |
| Other tangible fixed assets | 26 | €2,787 | €2,642 | -€145 | -5.2% |
| Current assets | 29/58 | €33,642 | €56,850 | +€23,207 | +69.0% |
| Amounts receivable within one year | 40/41 | €6,585 | €5,255 | -€1,330 | -20.2% |
| Trade receivables | 40 | €6,585 | €5,255 | -€1,330 | -20.2% |
| Cash at bank and in hand | 54/58 | €26,336 | €47,959 | +€21,623 | +82.1% |
| Deferred charges and accrued income | 490/1 | €721 | €3,635 | +€2,914 | +404% |
| Total equity and liabilities | 10/49 | €116,867 | €125,884 | +€9,017 | +7.7% |
| Equity | 10/15 | €65,172 | €81,616 | +€16,444 | +25.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €47,360 | €75,416 | +€28,056 | +59.2% |
| Distributable reserves | 133 | €47,360 | €75,416 | +€28,056 | +59.2% |
| Profit (loss) carried forward | 14 | €11,612 | - | -€11,612 | |
| Amounts payable | 17/49 | €51,695 | €44,268 | -€7,427 | -14.4% |
| Amounts payable after more than one year | 17 | €36,893 | €27,155 | -€9,738 | -26.4% |
| Financial debts | 170/4 | €36,893 | €27,155 | -€9,738 | -26.4% |
| Amounts payable within one year | 42/48 | €14,802 | €17,113 | +€2,311 | +15.6% |
| Current portion of amounts payable after more than one year | 42 | €9,333 | €9,738 | +€405 | +4.3% |
| Trade debts | 44 | €3,034 | €2,722 | -€312 | -10.3% |
| Suppliers | 440/4 | €3,034 | €2,722 | -€312 | -10.3% |
| Taxes, remuneration and social security | 45 | €1,495 | €3,144 | +€1,649 | +110% |
| Taxes | 450/3 | €1,495 | €3,144 | +€1,649 | +110% |
| Other amounts payable | 47/48 | €940 | €1,510 | +€570 | +60.6% |
| Non-recurring operating income | 76A | €10,650 | - | -€10,650 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,808 | €16,898 | +€9,090 | +116% |
| Other operating charges | 640/8 | €544 | €556 | +€12 | +2.2% |
| Gross operating margin | 9900 | €33,366 | €42,373 | +€9,007 | +27.0% |
| Operating profit (loss) | 9901 | €25,015 | €24,920 | -€95 | -0.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,086 | €1,954 | +€868 | +79.9% |
| Recurring financial charges | 65 | €1,086 | €1,954 | +€868 | +79.9% |
| Profit (loss) for the period before taxes | 9903 | €23,929 | €22,966 | -€963 | -4.0% |
| Income taxes | 67/77 | €5,995 | €6,522 | +€527 | +8.8% |
| Profit (loss) for the period | 9904 | €17,934 | €16,444 | -€1,490 | -8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,934 | €16,444 | -€1,490 | -8.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.