ETS BERNARD SRL: 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.
ETS BERNARD SRL
Largest movements
- Receivables within one year -€9,381
down €9,381 (-86.2%), from €10,881 to €1,500
of which Trade receivables: -€9,351
- Stocks and contracts +€3,814
up €3,814 (+5.6%), from €68,630 to €72,444
- Cash -€3,011
down €3,011 (-3.6%), from €82,587 to €79,576
mainly Trade debts (-€10,980) and Stocks and contracts (-€3,814)
- Trade debts -€10,980
down €10,980 (-78.2%), from €14,033 to €3,053
- Gross operating margin +€1,868
up €1,868 (+35.5%), from €5,269 to €7,137
- Other operating charges +€1,405
up €1,405 (+35.7%), from €3,941 to €5,347
- Depreciation +€811
up €811 (+190%), from €426 to €1,237
- Financial charges +€163
up €163 (+46.5%), from €350 to €513
- Financial income +€81
up €81 (+957%), from €8 to €89
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 | €230,984 | €221,419 | -€9,565 | -4.1% |
| Fixed assets | 21/28 | €68,886 | €67,899 | -€988 | -1.4% |
| Tangible fixed assets | 22/27 | €68,886 | €67,899 | -€988 | -1.4% |
| Land and buildings | 22 | €68,886 | €67,712 | -€1,175 | -1.7% |
| Furniture and vehicles | 24 | - | €187 | +€187 | |
| Current assets | 29/58 | €162,098 | €153,520 | -€8,577 | -5.3% |
| Stocks and contracts in progress | 3 | €68,630 | €72,444 | +€3,814 | +5.6% |
| Stocks | 30/36 | €68,630 | €72,444 | +€3,814 | +5.6% |
| Amounts receivable within one year | 40/41 | €10,881 | €1,500 | -€9,381 | -86.2% |
| Trade receivables | 40 | €10,851 | €1,500 | -€9,351 | -86.2% |
| Other amounts receivable | 41 | €30 | €0 | -€30 | -100% |
| Cash at bank and in hand | 54/58 | €82,587 | €79,576 | -€3,011 | -3.6% |
| Total equity and liabilities | 10/49 | €230,984 | €221,419 | -€9,565 | -4.1% |
| Equity | 10/15 | €139,290 | €139,419 | +€129 | +0.1% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €110,770 | €110,770 | = | 0.0% |
| Distributable reserves | 133 | €110,770 | €110,770 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,480 | -€2,351 | +€129 | +5.2% |
| Amounts payable | 17/49 | €91,694 | €82,000 | -€9,694 | -10.6% |
| Amounts payable after more than one year | 17 | €46,232 | €46,232 | = | 0.0% |
| Financial debts | 170/4 | €46,232 | €46,232 | = | 0.0% |
| Amounts payable within one year | 42/48 | €45,461 | €35,768 | -€9,694 | -21.3% |
| Trade debts | 44 | €14,033 | €3,053 | -€10,980 | -78.2% |
| Suppliers | 440/4 | €14,033 | €3,053 | -€10,980 | -78.2% |
| Taxes, remuneration and social security | 45 | €30 | €1,316 | +€1,286 | +4,221% |
| Taxes | 450/3 | €30 | €1,316 | +€1,286 | +4,221% |
| Other amounts payable | 47/48 | €31,398 | €31,398 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €426 | €1,237 | +€811 | +190% |
| Other operating charges | 640/8 | €3,941 | €5,347 | +€1,405 | +35.7% |
| Gross operating margin | 9900 | €5,269 | €7,137 | +€1,868 | +35.5% |
| Operating profit (loss) | 9901 | €901 | €553 | -€348 | -38.6% |
| Financial income | 75/76B | €8 | €89 | +€81 | +957% |
| Recurring financial income | 75 | €8 | €89 | +€81 | +957% |
| Financial charges | 65/66B | €350 | €513 | +€163 | +46.5% |
| Recurring financial charges | 65 | €350 | €513 | +€163 | +46.5% |
| Profit (loss) for the period before taxes | 9903 | €559 | €129 | -€430 | -77.0% |
| Profit (loss) for the period | 9904 | €559 | €129 | -€430 | -77.0% |
| Profit (loss) for the period to be appropriated | 9905 | €559 | €129 | -€430 | -77.0% |
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 16 October 2026 via checked.be.