Bande à 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.
Bande à Bernard
Largest movements
- Receivables within one year -€85,253
down €85,253 (-92.6%), from €92,053 to €6,800
of which Trade receivables: -€89,250
- Tangible fixed assets +€11,394
up €11,394 (+49.5%), from €23,031 to €34,425
of which Plant, machinery and equipment: +€13,282
- Cash -€9,786
down €9,786 (-65.8%), from €14,873 to €5,087
mainly Net result for the year (-€81,685) and Trade debts (-€49,937)
- Stocks and contracts +€4,799
up €4,799 (+90.5%), from €5,301 to €10,100
- Intangible fixed assets +€1,657
new in 2025: €1,657
- Tax, wage and social debts +€90,781
up €90,781 (+458%), from €19,836 to €110,616
of which Remuneration and social security: +€64,467
- Profit (loss) carried forward -€81,685
down €81,685 (-208%), from -€39,270 to -€120,955
- Trade debts -€49,937
down €49,937 (-67.4%), from €74,040 to €24,103
- Other debts -€36,239
down €36,239 (-54.6%), from €66,339 to €30,100
- Staff costs +€198,717
up €198,717 (+127%), from €156,251 to €354,968
- Gross operating margin +€167,760
up €167,760 (+107%), from €157,199 to €324,959
- Other operating charges +€37,167
up €37,167 (+2,669%), from €1,392 to €38,560
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 | €140,045 | €62,964 | -€77,080 | -55.0% |
| Fixed assets | 21/28 | €27,531 | €40,582 | +€13,051 | +47.4% |
| Intangible fixed assets | 21 | - | €1,657 | +€1,657 | |
| Tangible fixed assets | 22/27 | €23,031 | €34,425 | +€11,394 | +49.5% |
| Plant, machinery and equipment | 23 | €11,372 | €24,654 | +€13,282 | +117% |
| Furniture and vehicles | 24 | €2,204 | €819 | -€1,385 | -62.9% |
| Other tangible fixed assets | 26 | €9,456 | €8,952 | -€503 | -5.3% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €112,514 | €22,382 | -€90,131 | -80.1% |
| Stocks and contracts in progress | 3 | €5,301 | €10,100 | +€4,799 | +90.5% |
| Stocks | 30/36 | €5,301 | €10,100 | +€4,799 | +90.5% |
| Amounts receivable within one year | 40/41 | €92,053 | €6,800 | -€85,253 | -92.6% |
| Trade receivables | 40 | €92,049 | €2,799 | -€89,250 | -97.0% |
| Other amounts receivable | 41 | €4 | €4,001 | +€3,997 | +101,456% |
| Cash at bank and in hand | 54/58 | €14,873 | €5,087 | -€9,786 | -65.8% |
| Deferred charges and accrued income | 490/1 | €288 | €396 | +€108 | +37.7% |
| Total equity and liabilities | 10/49 | €140,045 | €62,964 | -€77,080 | -55.0% |
| Equity | 10/15 | -€20,170 | -€101,855 | -€81,685 | -405% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,270 | -€120,955 | -€81,685 | -208% |
| Amounts payable | 17/49 | €160,215 | €164,820 | +€4,605 | +2.9% |
| Amounts payable within one year | 42/48 | €160,215 | €164,820 | +€4,605 | +2.9% |
| Trade debts | 44 | €74,040 | €24,103 | -€49,937 | -67.4% |
| Suppliers | 440/4 | €74,040 | €24,103 | -€49,937 | -67.4% |
| Taxes, remuneration and social security | 45 | €19,836 | €110,616 | +€90,781 | +458% |
| Taxes | 450/3 | €7,657 | €33,971 | +€26,314 | +344% |
| Remuneration and social security | 454/9 | €12,179 | €76,646 | +€64,467 | +529% |
| Other amounts payable | 47/48 | €66,339 | €30,100 | -€36,239 | -54.6% |
| Remuneration, social security and pensions | 62 | €156,251 | €354,968 | +€198,717 | +127% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,888 | €8,418 | +€530 | +6.7% |
| Other operating charges | 640/8 | €1,392 | €38,560 | +€37,167 | +2,669% |
| Non-recurring operating charges | 66A | - | €2,760 | +€2,760 | |
| Gross operating margin | 9900 | €157,199 | €324,959 | +€167,760 | +107% |
| Operating profit (loss) | 9901 | -€8,332 | -€79,747 | -€71,415 | -857% |
| Financial income | 75/76B | €0 | €45 | +€45 | +30,080% |
| Recurring financial income | 75 | €0 | €34 | +€34 | +22,527% |
| Non-recurring financial income | 76B | - | €11 | +€11 | |
| Financial charges | 65/66B | €153 | €1,973 | +€1,821 | +1,192% |
| Recurring financial charges | 65 | €153 | €1,786 | +€1,633 | +1,069% |
| Non-recurring financial charges | 66B | - | €187 | +€187 | |
| Profit (loss) for the period before taxes | 9903 | -€8,484 | -€81,675 | -€73,191 | -863% |
| Income taxes | 67/77 | - | €10 | +€10 | |
| Profit (loss) for the period | 9904 | -€8,484 | -€81,685 | -€73,201 | -863% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,484 | -€81,685 | -€73,201 | -863% |
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.