PLAS BERNADETTE: 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.
PLAS BERNADETTE
Largest movements
- Tangible fixed assets +€46,908
up €46,908 (+4096.5%), from €1,145 to €48,053
of which Furniture and vehicles: +€43,383
- Receivables within one year +€10,447
up €10,447 (+16.2%), from €64,575 to €75,022
of which Other amounts receivable: +€11,179
- Cash -€2,054
down €2,054 (-17.7%), from €11,619 to €9,564
mainly Investment in fixed assets (net) (-€48,460) and Receivables within one year (-€10,447)
- Debts after one year +€26,683
new in 2025: €26,683
- Reserves +€19,757
up €19,757 (+30.6%), from €64,582 to €84,339
of which Distributable reserves: +€19,757
- Current portion of long-term debt +€6,347
up €6,347, from €0 to €6,347
- Gross operating margin +€1,741
up €1,741 (+5.9%), from €29,613 to €31,354
- Depreciation +€621
up €621 (+66.6%), from €932 to €1,553
- Taxes -€360
down €360 (-3.8%), from €9,467 to €9,107
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 | €87,108 | €141,218 | +€54,110 | +62.1% |
| Fixed assets | 21/28 | €1,145 | €48,053 | +€46,908 | +4096.5% |
| Tangible fixed assets | 22/27 | €1,145 | €48,053 | +€46,908 | +4096.5% |
| Plant, machinery and equipment | 23 | - | €3,525 | +€3,525 | |
| Furniture and vehicles | 24 | €1,145 | €44,528 | +€43,383 | +3788.7% |
| Current assets | 29/58 | €85,963 | €93,165 | +€7,202 | +8.4% |
| Amounts receivable within one year | 40/41 | €64,575 | €75,022 | +€10,447 | +16.2% |
| Trade receivables | 40 | €765 | €33 | -€732 | -95.7% |
| Other amounts receivable | 41 | €63,810 | €74,989 | +€11,179 | +17.5% |
| Cash at bank and in hand | 54/58 | €11,619 | €9,564 | -€2,054 | -17.7% |
| Deferred charges and accrued income | 490/1 | €9,770 | €8,579 | -€1,191 | -12.2% |
| Total equity and liabilities | 10/49 | €87,108 | €141,218 | +€54,110 | +62.1% |
| Equity | 10/15 | €77,606 | €97,363 | +€19,757 | +25.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €64,582 | €84,339 | +€19,757 | +30.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €62,722 | €82,479 | +€19,757 | +31.5% |
| Profit (loss) carried forward | 14 | €624 | €624 | = | 0.0% |
| Amounts payable | 17/49 | €9,502 | €43,855 | +€34,353 | +361.5% |
| Amounts payable after more than one year | 17 | - | €26,683 | +€26,683 | |
| Financial debts | 170/4 | - | €26,683 | +€26,683 | |
| Amounts payable within one year | 42/48 | €8,822 | €15,903 | +€7,081 | +80.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | €6,347 | +€6,347 | |
| Trade debts | 44 | €192 | €982 | +€790 | +411.9% |
| Suppliers | 440/4 | €192 | €982 | +€790 | +411.9% |
| Taxes, remuneration and social security | 45 | €8,630 | €8,574 | -€57 | -0.7% |
| Taxes | 450/3 | €6,130 | €6,074 | -€57 | -0.9% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €680 | €1,268 | +€588 | +86.5% |
| Non-recurring operating income | 76A | - | €12,750 | +€12,750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €932 | €1,553 | +€621 | +66.6% |
| Other operating charges | 640/8 | €755 | €636 | -€119 | -15.7% |
| Gross operating margin | 9900 | €29,613 | €31,354 | +€1,741 | +5.9% |
| Operating profit (loss) | 9901 | €27,926 | €29,165 | +€1,239 | +4.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €65 | €301 | +€236 | +364.1% |
| Recurring financial charges | 65 | €65 | €301 | +€236 | +364.1% |
| Profit (loss) for the period before taxes | 9903 | €27,861 | €28,864 | +€1,003 | +3.6% |
| Income taxes | 67/77 | €9,467 | €9,107 | -€360 | -3.8% |
| Profit (loss) for the period | 9904 | €18,394 | €19,757 | +€1,363 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €18,394 | €19,757 | +€1,363 | +7.4% |
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 11 October 2026 via checked.be.