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BERNARD CONSULTING

Inactive
Private limited companyKBO/BCE: BE 0458.940.355

Inactive since 30-09-2026; last annual accounts for fiscal year 2025. Dissolved and wound up in a single deed on 28-09-2026; liquidators: Jan BERNARD, formerly director; Philippe BERNARD, formerly director; books and records kept in Nazareth-De Pinte.

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BERNARD CONSULTINGInactive
Report

Financials · fiscal year 2025, abbreviated schema

Turnover
€46,800=
2022 · €46,800
EBIT margin
57.8%▼ 2.3pp
2022 · 60.1%
Net result
€49,839▼ 12.3%
2024 · €56,815
Working capital
€303,123▲ 19.7%
2024 · €253,285
Trend over the years

2021 to 2025, 5 fiscal years 2018 to 2025, 8 fiscal years

The operating result falls in 2025; 2025 is 5% below 2024.

What the company sold each fiscal year and what was left of it. A loss stands below the zero line.

Turnover€46,800 2023 Operating result€37,878 2025 Net result€49,839 2025

Point at or tap a year, or use the arrow keys on the chart, for the exact figures; the table below gives them all.

Every figure with its change against the fiscal year before
favourable unfavourable
Line20182019202020212022202320242025
Turnover€52,188-€51,720▼ 0.9%€49,673▼ 4.0%€46,800▼ 5.8%€46,800=€46,800=
Operating result€44,240-€42,956▼ 2.9%€40,830▼ 4.9%€41,005▲ 0.4%€28,117▼ 31.4%€27,056▼ 3.8%€39,990▲ 47.8%€37,878▼ 5.3%
Net result€37,962-€24,175▼ 36.3%€26,795▲ 10.8%€27,715▲ 3.4%€50,540▲ 82.4%€55,193▲ 9.2%€56,815▲ 2.9%€49,839▼ 12.3%
EBIT margin84.8%-83.1%▼ 1.7pp82.2%▼ 0.9pp87.6%▲ 5.4pp60.1%▼ 27.5pp57.8%▼ 2.3pp
Equity€212,886-€237,061▲ 11.4%€263,856▲ 11.3%€204,215▼ 22.6%€254,754▲ 24.7%€258,607▲ 1.5%€253,285▼ 2.1%€303,123▲ 19.7%
Total assets€224,149-€250,359▲ 11.7%€268,730▲ 7.3%€238,397▼ 11.3%€265,567▲ 11.4%€307,406▲ 15.8%€283,746▼ 7.7%€321,574▲ 13.3%
Debt€11,263-€13,298▲ 18.1%€4,874▼ 63.3%€34,182▲ 601%€10,813▼ 68.4%€48,799▲ 351%€30,461▼ 37.6%€18,450▼ 39.4%
Working capital€212,886-€237,061▲ 11.4%€263,856▲ 11.3%€204,215▼ 22.6%€254,754▲ 24.7%€258,607▲ 1.5%€253,285▼ 2.1%€303,123▲ 19.7%
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Equity and liabilities €321,574
Equity €303,123 ▲ 19.7%
Debt €18,450 ▼ 39.4%
Debt's share of the balance-sheet total falls from 10.7% to 5.7%. Equity is higher and debt is lower.
Key figures and ratios
2025 value · change against 2024
Current ratio
17.43▲
2024 · 9.31
Debt to equity
0.06▼
2024 · 0.12
ROE
16.4%▼
2024 · 22.4%
ROA
15.5%▼
2024 · 20.0%
Debt ≤ 1 year
€18,450▼
2024 · €30,461
Income taxes
€24,470▲
2024 · €15,661
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
Filed annual accounts As filed with the NBB · 2025 against 2024 · 37 lines
Balance sheet Code20242025
Assets
Total assets20/58€283,746€321,574▲
Current assets29/58€283,746€321,574▲
Amounts receivable within one year40/41-€3,212
Other amounts receivable41-€3,212
Current investments50/53€246,083€246,083=
Cash at bank and in hand54/58€37,663€72,279▲
Equity and liabilities
Total equity and liabilities10/49€283,746€321,574▲
Equity10/15€253,285€303,123▲
Contributions10/11€18,600€18,600=
Reserves13€234,685€284,523▲
Distributable reserves133€234,685€284,523▲
Profit (loss) carried forward14€0€0=
Amounts payable17/49€30,461€18,450▼
Amounts payable within one year42/48€30,461€18,450▼
Trade debts44€0€330▲
Suppliers440/4€0€330▲
Taxes, remuneration and social security45€5,561€18,120▲
Taxes450/3€5,561€18,120▲
Other amounts payable47/48€24,900€0▼
Income statement Code20242025
Other operating charges640/8€528€694▲
Gross operating margin9900€40,518€38,572▼
Operating profit (loss)9901€39,990€37,878▼
Financial income75/76B€8,986€37,459▲
Recurring financial income75€8,986€37,459▲
Financial charges65/66B-€23,500€1,028▲
Recurring financial charges65-€23,500€1,028▲
Profit (loss) for the period before taxes9903€72,476€74,309▲
Income taxes67/77€15,661€24,470▲
Profit (loss) for the period9904€56,815€49,839▼
Profit (loss) for the period to be appropriated9905€56,815€49,839▼
Appropriation of the result
Profit (loss) to be appropriated9906€66,890€49,839▼
Profit (loss) brought forward from the previous period14P€10,076€0▼
Transfer from equity791/2€62,137€0▼
Transfer to equity691/2€66,890€49,839▼
To other reserves6921€66,890€49,839▼
Profit to be distributed694/7€62,137€0▼
Return on contributions (dividend)694€62,137€0▼

The notes to these accounts (1 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.

Line20182019202020212022202320242025Change
Turnover70€52,188€51,720€49,673€46,800€46,800€46,800---
Goods, raw materials, services and sundry goods60/61---€5,836€18,336€19,228---
Other operating charges640/8---€468€348€516€528€694▲ 31.4%
Gross operating margin9900€45,139€43,865€41,734€41,473€28,464€27,572€40,518€38,572▼ 4.8%
Operating profit (loss)9901€44,240€42,956€40,830€41,005€28,117€27,056€39,990€37,878▼ 5.3%
Financial income75/76B----€91,235€40,855€8,986€37,459▲ 317%
Recurring financial income75€16,243€1,483€7-€91,235€40,855€8,986€37,459▲ 317%
Financial charges65/66B---€47€56,503€169-€23,500€1,028▲ 104%
Recurring financial charges65€712€4,742€873€47€56,503€169-€23,500€1,028▲ 104%
Profit (loss) for the period before taxes9903€59,771€39,697€39,964€40,958€62,849€67,741€72,476€74,309▲ 2.5%
Income taxes67/77€21,808€15,522€13,169€13,243€12,309€12,547€15,661€24,470▲ 56.3%
Profit (loss) for the period9904€37,962€24,175€26,795€27,715€50,540€55,193€56,815€49,839▼ 12.3%
Profit (loss) for the period to be appropriated9905€37,962€24,175€26,795€27,715€50,540€55,193€56,815€49,839▼ 12.3%
Line20182019202020212022202320242025Change
Assets
Total assets20/58€224,149€250,359€268,730€238,397€265,567€307,406€283,746€321,574▲ 13.3%
Fixed assets21/28€0€0€0------
Tangible fixed assets22/27€0€0€0------
Current assets29/58€224,149€250,359€268,730€238,397€265,567€307,406€283,746€321,574▲ 13.3%
Amounts receivable within one year40/41€3,539€4,739€7,436€0€0€0-€3,212-
Trade receivables40---€0€0€0---
Other amounts receivable41---€0€0€0-€3,212-
Current investments50/53€183,450€175,790€235,341€235,341€262,683€301,496€246,083€246,083=
Cash at bank and in hand54/58€37,159€69,831€25,953€3,056€2,884€5,910€37,663€72,279▲ 91.9%
Equity and liabilities
Total equity and liabilities10/49€224,149€250,359€268,730€238,397€265,567€307,406€283,746€321,574▲ 13.3%
Equity10/15€212,886€237,061€263,856€204,215€254,754€258,607€253,285€303,123▲ 19.7%
Contributions10/11€18,600€18,600€18,600€18,600€18,600€18,600€18,600€18,600=
Reserves13€184,211€208,385€235,180€175,539€226,078€229,932€234,685€284,523▲ 21.2%
Non-distributable reserves130/1---€1,860€1,860€0---
Reserves not available under the articles1311---€1,860€1,860€0---
Distributable reserves133---€173,679€224,218€229,932€234,685€284,523▲ 21.2%
Profit (loss) carried forward14€10,076€10,076€10,076€10,076€10,076€10,076€0€0-
Amounts payable17/49€11,263€13,298€4,874€34,182€10,813€48,799€30,461€18,450▼ 39.4%
Amounts payable within one year42/48€11,263€13,298€4,874€34,182€10,813€48,799€30,461€18,450▼ 39.4%
Trade debts44€294€0€0€120€1,659€789€0€330-
Suppliers440/4---€120€1,659€789€0€330-
Taxes, remuneration and social security45---€5,676€8,430€7,284€5,561€18,120▲ 226%
Taxes450/3---€5,676€8,430€7,284€5,561€18,120▲ 226%
Other amounts payable47/48---€28,386€725€40,725€24,900€0▼ 100%
Line20182019202020212022202320242025Change
Profit (loss) for the period9904€37,962€24,175€26,795€27,715€50,540€55,193€56,815€49,839▼ 12.3%
Operating cash flow (approximation)€37,962€24,175€26,795€27,715€50,540€55,193€56,815€49,839▼ 12.3%
Investment in fixed assets (approximation)-€0€0------
Change in cash-€32,672-€43,879-€22,897-€171€3,026€31,753€34,615▲ 9.0%

Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.

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