BERMANT: 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.
BERMANT
Largest movements
- Receivables within one year -€17,567
down €17,567 (-72.0%), from €24,411 to €6,844
of which Trade receivables: -€13,699
- Cash +€8,268
up €8,268 (+2460.5%), from €336 to €8,604
mainly Receivables within one year (+€17,567) and Tax, wage and social debts (+€1,786)
- Stocks and contracts +€712
up €712 (+52.8%), from €1,348 to €2,060
- Deferred charges and accrued income -€310
no longer reported in 2025 (was €310)
- Trade debts -€6,546
down €6,546 (-81.5%), from €8,036 to €1,490
- Short-term financial debts -€4,530
down €4,530 (-100.0%), from €4,530 to €0
- Tax, wage and social debts +€1,786
up €1,786 (+899.4%), from €199 to €1,984
- Profit (loss) carried forward +€1,222
up €1,222 (+11.3%), from -€10,798 to -€9,576
- Other debts -€830
down €830 (-20.8%), from €4,000 to €3,170
- Financial charges +€3,379
up €3,379 (+344.2%), from €982 to €4,360
of which Non-recurring financial charges: +€3,169
- Gross operating margin -€1,703
down €1,703 (-21.0%), from €8,090 to €6,388
- Other operating charges +€733
up €733 (+406.7%), from €180 to €913
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.
Cash bridge derived
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 | €26,426 | €17,528 | -€8,898 | -33.7% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | - | €0 | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €26,426 | €17,528 | -€8,898 | -33.7% |
| Stocks and contracts in progress | 3 | €1,348 | €2,060 | +€712 | +52.8% |
| Stocks | 30/36 | €1,348 | €2,060 | +€712 | +52.8% |
| Amounts receivable within one year | 40/41 | €24,411 | €6,844 | -€17,567 | -72.0% |
| Trade receivables | 40 | €19,756 | €6,056 | -€13,699 | -69.3% |
| Other amounts receivable | 41 | €4,655 | €788 | -€3,868 | -83.1% |
| Current investments | 50/53 | €21 | €20 | -€1 | -4.7% |
| Cash at bank and in hand | 54/58 | €336 | €8,604 | +€8,268 | +2460.5% |
| Deferred charges and accrued income | 490/1 | €310 | - | -€310 | |
| Total equity and liabilities | 10/49 | €26,426 | €17,528 | -€8,898 | -33.7% |
| Equity | 10/15 | €9,662 | €10,884 | +€1,222 | +12.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,798 | -€9,576 | +€1,222 | +11.3% |
| Amounts payable | 17/49 | €16,764 | €6,644 | -€10,120 | -60.4% |
| Amounts payable within one year | 42/48 | €16,764 | €6,644 | -€10,120 | -60.4% |
| Financial debts | 43 | €4,530 | €0 | -€4,530 | -100.0% |
| Credit institutions | 430/8 | €4,530 | - | -€4,530 | |
| Trade debts | 44 | €8,036 | €1,490 | -€6,546 | -81.5% |
| Suppliers | 440/4 | €8,036 | €1,490 | -€6,546 | -81.5% |
| Taxes, remuneration and social security | 45 | €199 | €1,984 | +€1,786 | +899.4% |
| Taxes | 450/3 | €199 | €1,984 | +€1,786 | +899.4% |
| Other amounts payable | 47/48 | €4,000 | €3,170 | -€830 | -20.8% |
| Other operating charges | 640/8 | €180 | €913 | +€733 | +406.7% |
| Gross operating margin | 9900 | €8,090 | €6,388 | -€1,703 | -21.0% |
| Operating profit (loss) | 9901 | €7,910 | €5,475 | -€2,436 | -30.8% |
| Financial income | 75/76B | €120 | €108 | -€12 | -10.3% |
| Recurring financial income | 75 | €120 | €108 | -€12 | -10.3% |
| Financial charges | 65/66B | €982 | €4,360 | +€3,379 | +344.2% |
| Recurring financial charges | 65 | €667 | €876 | +€210 | +31.4% |
| Non-recurring financial charges | 66B | €315 | €3,484 | +€3,169 | +1006.4% |
| Profit (loss) for the period before taxes | 9903 | €7,049 | €1,222 | -€5,827 | -82.7% |
| Profit (loss) for the period | 9904 | €7,049 | €1,222 | -€5,827 | -82.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,049 | €1,222 | -€5,827 | -82.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.