SRL BERNARD DEUSE: 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.
SRL BERNARD DEUSE
Largest movements
- Receivables within one year +€27,682
up €27,682 (+39.6%), from €69,943 to €97,625
of which Trade receivables: +€39,944
- Tangible fixed assets +€9,381
up €9,381 (+37.4%), from €25,080 to €34,461
of which Furniture and vehicles: +€7,205
- Cash +€7,078
up €7,078 (+45.1%), from €15,677 to €22,755
mainly Trade debts (+€25,082) and Net result for the year (+€22,012)
- Trade debts +€25,082
up €25,082 (+1,064%), from €2,358 to €27,440
- Profit (loss) carried forward +€22,012
up €22,012 (+27.8%), from €79,260 to €101,272
- Tax, wage and social debts -€5,758
down €5,758 (-54.1%), from €10,649 to €4,891
of which Taxes: -€3,012
- Short-term financial debts +€3,038
new in 2025: €3,038
- Gross operating margin +€8,895
up €8,895 (+10.7%), from €82,883 to €91,779
- Other operating charges -€6,607
down €6,607 (-99.6%), from €6,630 to €24
- Staff costs -€4,910
down €4,910 (-8.2%), from €60,081 to €55,171
- Taxes +€4,514
up €4,514 (+97.8%), from €4,617 to €9,131
- Depreciation +€2,461
up €2,461 (+87.5%), from €2,813 to €5,274
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 | €112,729 | €157,101 | +€44,372 | +39.4% |
| Fixed assets | 21/28 | €25,080 | €34,461 | +€9,381 | +37.4% |
| Tangible fixed assets | 22/27 | €25,080 | €34,461 | +€9,381 | +37.4% |
| Land and buildings | 22 | €11,562 | €10,339 | -€1,223 | -10.6% |
| Plant, machinery and equipment | 23 | - | €3,399 | +€3,399 | |
| Furniture and vehicles | 24 | €13,517 | €20,722 | +€7,205 | +53.3% |
| Current assets | 29/58 | €87,650 | €122,640 | +€34,990 | +39.9% |
| Amounts receivable within one year | 40/41 | €69,943 | €97,625 | +€27,682 | +39.6% |
| Trade receivables | 40 | €302 | €40,246 | +€39,944 | +13,212% |
| Other amounts receivable | 41 | €69,640 | €57,379 | -€12,262 | -17.6% |
| Cash at bank and in hand | 54/58 | €15,677 | €22,755 | +€7,078 | +45.1% |
| Deferred charges and accrued income | 490/1 | €2,030 | €2,261 | +€230 | +11.3% |
| Total equity and liabilities | 10/49 | €112,729 | €157,101 | +€44,372 | +39.4% |
| Equity | 10/15 | €99,720 | €121,732 | +€22,012 | +22.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,260 | €101,272 | +€22,012 | +27.8% |
| Amounts payable | 17/49 | €13,010 | €35,369 | +€22,359 | +172% |
| Amounts payable within one year | 42/48 | €13,010 | €35,369 | +€22,359 | +172% |
| Financial debts | 43 | - | €3,038 | +€3,038 | |
| Credit institutions | 430/8 | - | €3,038 | +€3,038 | |
| Trade debts | 44 | €2,358 | €27,440 | +€25,082 | +1,064% |
| Suppliers | 440/4 | €2,358 | €27,440 | +€25,082 | +1,064% |
| Taxes, remuneration and social security | 45 | €10,649 | €4,891 | -€5,758 | -54.1% |
| Taxes | 450/3 | €5,434 | €2,422 | -€3,012 | -55.4% |
| Remuneration and social security | 454/9 | €5,215 | €2,469 | -€2,746 | -52.7% |
| Other amounts payable | 47/48 | €3 | €0 | -€3 | -100% |
| Remuneration, social security and pensions | 62 | €60,081 | €55,171 | -€4,910 | -8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,813 | €5,274 | +€2,461 | +87.5% |
| Other operating charges | 640/8 | €6,630 | €24 | -€6,607 | -99.6% |
| Non-recurring operating charges | 66A | €75 | €0 | -€75 | -100% |
| Gross operating margin | 9900 | €82,883 | €91,779 | +€8,895 | +10.7% |
| Operating profit (loss) | 9901 | €13,285 | €31,311 | +€18,026 | +136% |
| Financial income | 75/76B | €447 | €228 | -€219 | -48.9% |
| Recurring financial income | 75 | €447 | €228 | -€219 | -48.9% |
| Financial charges | 65/66B | €594 | €395 | -€199 | -33.5% |
| Recurring financial charges | 65 | €594 | €395 | -€199 | -33.5% |
| Profit (loss) for the period before taxes | 9903 | €13,138 | €31,144 | +€18,006 | +137% |
| Income taxes | 67/77 | €4,617 | €9,131 | +€4,514 | +97.8% |
| Profit (loss) for the period | 9904 | €8,520 | €22,012 | +€13,492 | +158% |
| Profit (loss) for the period to be appropriated | 9905 | €8,520 | €22,012 | +€13,492 | +158% |
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.