GARAGE BERNAERD: what changed
GARAGE BERNAERD
Largest movements
- Receivables within one year -€5,444
down €5,444 (-80.1%), from €6,799 to €1,355
of which Trade receivables: -€4,907
- Tangible fixed assets -€2,458
down €2,458 (-35.0%), from €7,030 to €4,572
- Deferred charges and accrued income -€1,416
down €1,416 (-78.7%), from €1,798 to €382
- Profit (loss) carried forward -€6,344
down €6,344 (-110%), from -€5,750 to -€12,093
- Tax, wage and social debts -€5,335
down €5,335 (-83.9%), from €6,356 to €1,021
- Trade debts +€3,137
up €3,137 (+36.8%), from €8,530 to €11,668
- Current portion of long-term debt -€1,348
down €1,348 (-65.9%), from €2,045 to €697
- Debts after one year -€697
no longer reported in 2024 (was €697)
- Gross operating margin -€8,128
down €8,128, from €6,533 to -€1,595
- Taxes -€2,228
down €2,228 (-96.2%), from €2,317 to €89
- Other operating charges -€835
down €835 (-30.1%), from €2,773 to €1,938
- Depreciation +€641
up €641 (+35.3%), from €1,817 to €2,458
- Financial charges -€70
down €70 (-20.9%), from €335 to €265
Change in the result, 2023 to 2024
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 2023 and 2024 balance sheets and the 2024 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 | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,144 | €6,695 | -€9,449 | -58.5% |
| Fixed assets | 21/28 | €7,030 | €4,572 | -€2,458 | -35.0% |
| Tangible fixed assets | 22/27 | €7,030 | €4,572 | -€2,458 | -35.0% |
| Furniture and vehicles | 24 | €7,030 | €4,572 | -€2,458 | -35.0% |
| Current assets | 29/58 | €9,114 | €2,123 | -€6,991 | -76.7% |
| Amounts receivable within one year | 40/41 | €6,799 | €1,355 | -€5,444 | -80.1% |
| Trade receivables | 40 | €6,194 | €1,287 | -€4,907 | -79.2% |
| Other amounts receivable | 41 | €605 | €68 | -€537 | -88.8% |
| Cash at bank and in hand | 54/58 | €517 | €386 | -€131 | -25.4% |
| Deferred charges and accrued income | 490/1 | €1,798 | €382 | -€1,416 | -78.7% |
| Total equity and liabilities | 10/49 | €16,144 | €6,695 | -€9,449 | -58.5% |
| Equity | 10/15 | -€5,181 | -€11,525 | -€6,344 | -122% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Capital | 10 | €500 | €500 | = | 0.0% |
| Issued capital | 100 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €69 | €69 | = | 0.0% |
| Non-distributable reserves | 130/1 | €69 | €69 | = | 0.0% |
| Legal reserve | 130 | €69 | €69 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,750 | -€12,093 | -€6,344 | -110% |
| Amounts payable | 17/49 | €21,325 | €18,219 | -€3,105 | -14.6% |
| Amounts payable after more than one year | 17 | €697 | - | -€697 | |
| Financial debts | 170/4 | €697 | - | -€697 | |
| Amounts payable within one year | 42/48 | €20,628 | €18,219 | -€2,408 | -11.7% |
| Current portion of amounts payable after more than one year | 42 | €2,045 | €697 | -€1,348 | -65.9% |
| Trade debts | 44 | €8,530 | €11,668 | +€3,137 | +36.8% |
| Suppliers | 440/4 | €8,530 | €11,668 | +€3,137 | +36.8% |
| Advances received on contracts in progress | 46 | - | €500 | +€500 | |
| Taxes, remuneration and social security | 45 | €6,356 | €1,021 | -€5,335 | -83.9% |
| Taxes | 450/3 | €6,356 | €1,021 | -€5,335 | -83.9% |
| Other amounts payable | 47/48 | €3,697 | €4,334 | +€637 | +17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,817 | €2,458 | +€641 | +35.3% |
| Other operating charges | 640/8 | €2,773 | €1,938 | -€835 | -30.1% |
| Gross operating margin | 9900 | €6,533 | -€1,595 | -€8,128 | |
| Operating profit (loss) | 9901 | €1,943 | -€5,991 | -€7,934 | |
| Financial income | 75/76B | €3 | €1 | -€2 | -69.3% |
| Recurring financial income | 75 | €3 | €1 | -€2 | -69.3% |
| Financial charges | 65/66B | €335 | €265 | -€70 | -20.9% |
| Recurring financial charges | 65 | €335 | €265 | -€70 | -20.9% |
| Profit (loss) for the period before taxes | 9903 | €1,611 | -€6,255 | -€7,866 | |
| Income taxes | 67/77 | €2,317 | €89 | -€2,228 | -96.2% |
| Profit (loss) for the period | 9904 | -€706 | -€6,344 | -€5,638 | -799% |
| Profit (loss) for the period to be appropriated | 9905 | -€706 | -€6,344 | -€5,638 | -799% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.