STAFF Bernard: 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.
STAFF Bernard
Largest movements
- Cash +€8,082
up €8,082 (+28.3%), from €28,571 to €36,653
mainly Net result for the year (+€30,006) and Other debts (+€11,500)
- Receivables within one year +€3,613
up €3,613 (+23.5%), from €15,367 to €18,980
of which Other amounts receivable: +€3,940
- Other debts +€11,500
up €11,500 (+62.2%), from €18,500 to €30,000
- Gross operating margin +€11,836
up €11,836 (+31.3%), from €37,836 to €49,672
- Taxes +€3,535
up €3,535 (+38.6%), from €9,148 to €12,683
- Staff costs -€2,482
down €2,482 (-38.0%), from €6,530 to €4,048
- Depreciation -€649
down €649 (-33.7%), from €1,923 to €1,274
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 | €50,184 | €61,786 | +€11,602 | +23.1% |
| Fixed assets | 21/28 | €6,246 | €5,846 | -€400 | -6.4% |
| Intangible fixed assets | 21 | €22 | €0 | -€22 | -100% |
| Tangible fixed assets | 22/27 | €6,224 | €5,846 | -€378 | -6.1% |
| Furniture and vehicles | 24 | €2,482 | €2,752 | +€270 | +10.9% |
| Other tangible fixed assets | 26 | €3,742 | €3,094 | -€648 | -17.3% |
| Current assets | 29/58 | €43,938 | €55,940 | +€12,002 | +27.3% |
| Amounts receivable within one year | 40/41 | €15,367 | €18,980 | +€3,613 | +23.5% |
| Trade receivables | 40 | €10,505 | €10,178 | -€327 | -3.1% |
| Other amounts receivable | 41 | €4,862 | €8,802 | +€3,940 | +81.0% |
| Cash at bank and in hand | 54/58 | €28,571 | €36,653 | +€8,082 | +28.3% |
| Deferred charges and accrued income | 490/1 | - | €307 | +€307 | |
| Total equity and liabilities | 10/49 | €50,184 | €61,786 | +€11,602 | +23.1% |
| Equity | 10/15 | €20,877 | €20,883 | +€6 | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €277 | €283 | +€6 | +2.2% |
| Amounts payable | 17/49 | €29,307 | €40,903 | +€11,596 | +39.6% |
| Amounts payable within one year | 42/48 | €29,307 | €40,903 | +€11,596 | +39.6% |
| Trade debts | 44 | €424 | €88 | -€336 | -79.2% |
| Suppliers | 440/4 | €424 | €88 | -€336 | -79.2% |
| Taxes, remuneration and social security | 45 | €10,383 | €10,815 | +€432 | +4.2% |
| Taxes | 450/3 | €10,383 | €10,815 | +€432 | +4.2% |
| Other amounts payable | 47/48 | €18,500 | €30,000 | +€11,500 | +62.2% |
| Remuneration, social security and pensions | 62 | €6,530 | €4,048 | -€2,482 | -38.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,923 | €1,274 | -€649 | -33.7% |
| Other operating charges | 640/8 | €1,212 | €1,169 | -€43 | -3.5% |
| Gross operating margin | 9900 | €37,836 | €49,672 | +€11,836 | +31.3% |
| Operating profit (loss) | 9901 | €28,171 | €43,181 | +€15,010 | +53.3% |
| Financial charges | 65/66B | €623 | €492 | -€131 | -21.0% |
| Recurring financial charges | 65 | €623 | €492 | -€131 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | €27,548 | €42,689 | +€15,141 | +55.0% |
| Income taxes | 67/77 | €9,148 | €12,683 | +€3,535 | +38.6% |
| Profit (loss) for the period | 9904 | €18,400 | €30,006 | +€11,606 | +63.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,400 | €30,006 | +€11,606 | +63.1% |
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 24 October 2026 via checked.be.