RESIDENCE BIERNAUX: 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.
RESIDENCE BIERNAUX
Largest movements
- Tangible fixed assets -€22,265
down €22,265 (-13.5%), from €165,181 to €142,916
of which Land and buildings: -€18,607
- Cash +€4,017
up €4,017 (+139%), from €2,881 to €6,897
mainly Depreciation (+€22,265) and Net result for the year (+€11,342)
- Receivables within one year +€3,446
up €3,446 (+19.2%), from €17,915 to €21,361
- Debts after one year -€25,153
down €25,153 (-18.0%), from €140,116 to €114,963
of which Financial debts: -€21,356
- Profit (loss) carried forward +€11,342
up €11,342, from -€5,154 to €6,188
- Trade debts -€2,212
down €2,212 (-10.0%), from €22,173 to €19,961
- Gross operating margin +€4,798
up €4,798 (+11.3%), from €42,316 to €47,114
- Staff costs -€3,309
down €3,309 (-84.9%), from €3,896 to €587
- Financial charges -€2,583
down €2,583 (-49.5%), from €5,217 to €2,633
- Depreciation -€535
down €535 (-2.3%), from €22,800 to €22,265
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 | €186,762 | €173,307 | -€13,456 | -7.2% |
| Fixed assets | 21/28 | €165,755 | €143,000 | -€22,755 | -13.7% |
| Tangible fixed assets | 22/27 | €165,181 | €142,916 | -€22,265 | -13.5% |
| Land and buildings | 22 | €159,143 | €140,536 | -€18,607 | -11.7% |
| Furniture and vehicles | 24 | €3,814 | €1,119 | -€2,695 | -70.7% |
| Other tangible fixed assets | 26 | €2,224 | €1,261 | -€963 | -43.3% |
| Financial fixed assets | 28 | €574 | €83 | -€491 | -85.5% |
| Current assets | 29/58 | €21,007 | €30,307 | +€9,300 | +44.3% |
| Amounts receivable within one year | 40/41 | €17,915 | €21,361 | +€3,446 | +19.2% |
| Trade receivables | 40 | €17,915 | €21,361 | +€3,446 | +19.2% |
| Cash at bank and in hand | 54/58 | €2,881 | €6,897 | +€4,017 | +139% |
| Deferred charges and accrued income | 490/1 | €212 | €2,048 | +€1,837 | +868% |
| Total equity and liabilities | 10/49 | €186,762 | €173,307 | -€13,456 | -7.2% |
| Equity | 10/15 | €2,903 | €14,244 | +€11,342 | +391% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,154 | €6,188 | +€11,342 | |
| Amounts payable | 17/49 | €183,860 | €159,062 | -€24,797 | -13.5% |
| Amounts payable after more than one year | 17 | €140,116 | €114,963 | -€25,153 | -18.0% |
| Financial debts | 170/4 | €32,334 | €10,978 | -€21,356 | -66.0% |
| Other amounts payable | 178/9 | €107,782 | €103,985 | -€3,797 | -3.5% |
| Amounts payable within one year | 42/48 | €43,743 | €44,099 | +€356 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €20,579 | €21,356 | +€777 | +3.8% |
| Trade debts | 44 | €22,173 | €19,961 | -€2,212 | -10.0% |
| Suppliers | 440/4 | €22,173 | €19,961 | -€2,212 | -10.0% |
| Advances received on contracts in progress | 46 | €0 | €1,613 | +€1,613 | |
| Taxes, remuneration and social security | 45 | €991 | €1,169 | +€178 | +17.9% |
| Taxes | 450/3 | €991 | €1,169 | +€178 | +17.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €3,896 | €587 | -€3,309 | -84.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,800 | €22,265 | -€535 | -2.3% |
| Other operating charges | 640/8 | €9,526 | €9,810 | +€284 | +3.0% |
| Non-recurring operating charges | 66A | - | €58 | +€58 | |
| Gross operating margin | 9900 | €42,316 | €47,114 | +€4,798 | +11.3% |
| Operating profit (loss) | 9901 | €6,094 | €14,395 | +€8,301 | +136% |
| Financial income | 75/76B | €91 | €9 | -€82 | -90.2% |
| Recurring financial income | 75 | €91 | €9 | -€82 | -90.2% |
| Financial charges | 65/66B | €5,217 | €2,633 | -€2,583 | -49.5% |
| Recurring financial charges | 65 | €5,217 | €2,633 | -€2,583 | -49.5% |
| Profit (loss) for the period before taxes | 9903 | €968 | €11,770 | +€10,803 | +1,116% |
| Income taxes | 67/77 | €418 | €429 | +€10 | +2.5% |
| Profit (loss) for the period | 9904 | €550 | €11,342 | +€10,792 | +1,964% |
| Profit (loss) for the period to be appropriated | 9905 | €550 | €11,342 | +€10,792 | +1,964% |
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 30 October 2026 via checked.be.