LE BERCAIL: 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.
LE BERCAIL
Largest movements
- Cash +€95,800
up €95,800 (+959.7%), from €9,982 to €105,782
mainly Depreciation (+€87,045) and Net result for the year (+€53,455)
- Tangible fixed assets -€70,189
down €70,189 (-31.4%), from €223,471 to €153,282
of which Plant, machinery and equipment: -€37,358
- Current investments +€46,851
up €46,851 (+13.3%), from €353,149 to €400,000
- Reserves +€51,789
up €51,789 (+11.7%), from €441,693 to €493,482
of which Distributable reserves: +€51,789
- Other debts +€12,285
up €12,285 (+263.5%), from €4,662 to €16,947
- Gross operating margin +€32,418
up €32,418 (+5.9%), from €549,884 to €582,302
- Financial charges +€21,592
up €21,592 (+287.5%), from €7,511 to €29,103
- Staff costs +€17,757
up €17,757 (+4.7%), from €374,324 to €392,081
- Depreciation +€10,449
up €10,449 (+13.6%), from €76,596 to €87,045
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.
Cash bridge derived
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 | €653,915 | €719,239 | +€65,324 | +10.0% |
| Fixed assets | 21/28 | €238,574 | €165,260 | -€73,314 | -30.7% |
| Intangible fixed assets | 21 | €15,103 | €11,978 | -€3,125 | -20.7% |
| Tangible fixed assets | 22/27 | €223,471 | €153,282 | -€70,189 | -31.4% |
| Plant, machinery and equipment | 23 | €94,050 | €56,692 | -€37,358 | -39.7% |
| Furniture and vehicles | 24 | €115,429 | €82,686 | -€32,743 | -28.4% |
| Other tangible fixed assets | 26 | €13,992 | €13,904 | -€87 | -0.6% |
| Current assets | 29/58 | €415,342 | €553,979 | +€138,638 | +33.4% |
| Stocks and contracts in progress | 3 | €23,698 | €18,442 | -€5,256 | -22.2% |
| Stocks | 30/36 | €23,698 | €18,442 | -€5,256 | -22.2% |
| Amounts receivable within one year | 40/41 | €19,820 | €22,255 | +€2,435 | +12.3% |
| Trade receivables | 40 | €16,781 | €5,605 | -€11,176 | -66.6% |
| Other amounts receivable | 41 | €3,039 | €16,650 | +€13,611 | +447.9% |
| Current investments | 50/53 | €353,149 | €400,000 | +€46,851 | +13.3% |
| Cash at bank and in hand | 54/58 | €9,982 | €105,782 | +€95,800 | +959.7% |
| Deferred charges and accrued income | 490/1 | €8,693 | €7,500 | -€1,193 | -13.7% |
| Total equity and liabilities | 10/49 | €653,915 | €719,239 | +€65,324 | +10.0% |
| Equity | 10/15 | €568,151 | €619,939 | +€51,789 | +9.1% |
| Contributions | 10/11 | €107,000 | €107,000 | = | 0.0% |
| Capital | 10 | €107,000 | €107,000 | = | 0.0% |
| Issued capital | 100 | €107,000 | €107,000 | = | 0.0% |
| Reserves | 13 | €441,693 | €493,482 | +€51,789 | +11.7% |
| Non-distributable reserves | 130/1 | €12,791 | €12,791 | = | 0.0% |
| Legal reserve | 130 | €12,791 | €12,791 | = | 0.0% |
| Distributable reserves | 133 | €428,902 | €480,691 | +€51,789 | +12.1% |
| Profit (loss) carried forward | 14 | €19,458 | €19,458 | = | 0.0% |
| Amounts payable | 17/49 | €85,765 | €99,300 | +€13,536 | +15.8% |
| Amounts payable within one year | 42/48 | €85,377 | €98,449 | +€13,072 | +15.3% |
| Trade debts | 44 | €38,910 | €37,471 | -€1,439 | -3.7% |
| Suppliers | 440/4 | €38,910 | €37,471 | -€1,439 | -3.7% |
| Taxes, remuneration and social security | 45 | €41,806 | €44,031 | +€2,225 | +5.3% |
| Taxes | 450/3 | €21,047 | €22,704 | +€1,657 | +7.9% |
| Remuneration and social security | 454/9 | €20,758 | €21,327 | +€569 | +2.7% |
| Other amounts payable | 47/48 | €4,662 | €16,947 | +€12,285 | +263.5% |
| Accrued charges and deferred income | 492/3 | €387 | €851 | +€464 | +119.8% |
| Non-recurring operating income | 76A | €5,268 | €3,131 | -€2,137 | -40.6% |
| Remuneration, social security and pensions | 62 | €374,324 | €392,081 | +€17,757 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,596 | €87,045 | +€10,449 | +13.6% |
| Other operating charges | 640/8 | €3,377 | €3,063 | -€314 | -9.3% |
| Gross operating margin | 9900 | €549,884 | €582,302 | +€32,418 | +5.9% |
| Operating profit (loss) | 9901 | €95,587 | €100,112 | +€4,526 | +4.7% |
| Financial income | 75/76B | €1,490 | €5,243 | +€3,753 | +251.8% |
| Recurring financial income | 75 | €1,490 | €5,243 | +€3,753 | +251.8% |
| Financial charges | 65/66B | €7,511 | €29,103 | +€21,592 | +287.5% |
| Recurring financial charges | 65 | €7,511 | €29,103 | +€21,592 | +287.5% |
| Profit (loss) for the period before taxes | 9903 | €89,566 | €76,253 | -€13,313 | -14.9% |
| Income taxes | 67/77 | €26,595 | €22,798 | -€3,797 | -14.3% |
| Profit (loss) for the period | 9904 | €62,971 | €53,455 | -€9,516 | -15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €62,971 | €53,455 | -€9,516 | -15.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.