BERN AQUA: 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.
What changed
BERN AQUA
NACE 10.910, Manufacture of food products
financial year 2019 against 2020filed annual accounts (NBB)
Net result for the year
€852,213
2019 · €2.7m-€1.9m
Equity
€16.2m
2019 · €15.4m+€852,214
Cash
€170,955
2019 · €1.0m-€849,784
Balance sheet total
€28.7m
2019 · €29.6m-€974,273
Largest movements
Assets
- Current assets -€914,404
down €914,404 (-17.7%), from €5.2m to €4.2m
of which Cash: -€849,784
Equity and liabilities
- Debts -€1.8m
down €1.8m (-12.8%), from €14.3m to €12.5m
of which Debts within one year: -€1.8m
- Equity +€852,214
up €852,214 (+5.5%), from €15.4m to €16.2m
of which Reserves: +€852,214
Income statement
- Turnover -€4.2m
down €4.2m (-38.0%), from €11.0m to €6.8m
- Goods and materials +€2.5m
new in 2020: €2.5m
of which Purchases: +€2.6m
- Services and other goods +€1.5m
new in 2020: €1.5m
- Staff costs +€1.1m
new in 2020: €1.1m
- Financial charges +€255,457
new in 2020: €255,457
From the 2019 result to the 2020 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.
Result 2019
€2.7m
Turnover
-€4.2m
Other operating income
+€54,254
Goods and materials
-€2.5m
Services and other goods
-€1.5m
Staff costs
-€1.1m
Depreciation
+€93,570
Other operating charges
-€5,078
Other operating items
+€9.0m
Financial income
+€62,066
Financial charges
-€255,457
Other financial items
-€1.5m
Taxes
-€91,464
Result 2020
€852,213
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2019 | 2020 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,638,529 | €28,664,256 | -€974,273 | -3.3% |
| Fixed assets | 21/28 | €24,474,439 | €24,414,570 | -€59,869 | -0.2% |
| Intangible fixed assets | 21 | - | €1,495 | +€1,495 | |
| Tangible fixed assets | 22/27 | €626,104 | €564,740 | -€61,364 | -9.8% |
| Plant, machinery and equipment | 23 | - | €555,368 | +€555,368 | |
| Furniture and vehicles | 24 | - | €2,256 | +€2,256 | |
| Other tangible fixed assets | 26 | - | €7,116 | +€7,116 | |
| Financial fixed assets | 28 | €23,848,335 | €23,848,335 | +€0 | 0.0% |
| Affiliated companies | 280/1 | - | €23,848,335 | +€23.8m | |
| Participating interests | 280 | - | €23,848,335 | +€23.8m | |
| Current assets | 29/58 | €5,164,090 | €4,249,686 | -€914,404 | -17.7% |
| Stocks and contracts in progress | 3 | €2,669,206 | €2,498,274 | -€170,932 | -6.4% |
| Stocks | 30/36 | - | €2,498,274 | +€2.5m | |
| Raw materials and consumables | 30/31 | - | €1,245,443 | +€1.2m | |
| Work in progress | 32 | - | €1,008,699 | +€1.0m | |
| Finished goods | 33 | - | €244,131 | +€244,131 | |
| Amounts receivable within one year | 40/41 | €1,445,498 | €1,579,306 | +€133,808 | +9.3% |
| Trade receivables | 40 | - | €1,366,487 | +€1.4m | |
| Other amounts receivable | 41 | - | €212,819 | +€212,819 | |
| Cash at bank and in hand | 54/58 | €1,020,739 | €170,955 | -€849,784 | -83.3% |
| Deferred charges and accrued income | 490/1 | - | €1,151 | +€1,151 | |
| Total equity and liabilities | 10/49 | €29,638,529 | €28,664,256 | -€974,273 | -3.3% |
| Equity | 10/15 | €15,358,469 | €16,210,683 | +€852,214 | +5.5% |
| Contributions | 10/11 | €10,161,500 | €10,161,500 | = | 0.0% |
| Capital | 10 | - | €10,161,500 | +€10.2m | |
| Issued capital | 100 | - | €10,161,500 | +€10.2m | |
| Reserves | 13 | €5,196,969 | €6,049,183 | +€852,214 | +16.4% |
| Non-distributable reserves | 130/1 | - | €210,823 | +€210,823 | |
| Legal reserve | 130 | - | €210,823 | +€210,823 | |
| Tax-exempt reserves | 132 | - | €56,250 | +€56,250 | |
| Distributable reserves | 133 | - | €5,782,110 | +€5.8m | |
| Profit (loss) carried forward | 14 | €1,168,328 | - | -€1.2m | |
| Amounts payable | 17/49 | €14,280,059 | €12,453,573 | -€1.8m | -12.8% |
| Amounts payable within one year | 42/48 | €14,082,488 | €12,238,735 | -€1.8m | -13.1% |
| Trade debts | 44 | €630,511 | €754,193 | +€123,682 | +19.6% |
| Suppliers | 440/4 | - | €754,193 | +€754,193 | |
| Taxes, remuneration and social security | 45 | - | €193,258 | +€193,258 | |
| Taxes | 450/3 | - | €8,778 | +€8,778 | |
| Remuneration and social security | 454/9 | - | €184,480 | +€184,480 | |
| Other amounts payable | 47/48 | - | €11,291,285 | +€11.3m | |
| Accrued charges and deferred income | 492/3 | - | €214,838 | +€214,838 | |
| Operating income | 70/76A | - | €6,558,109 | +€6.6m | |
| Turnover | 70 | €10,963,253 | €6,797,934 | -€4.2m | -38.0% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | - | -€294,080 | -€294,080 | |
| Other operating income | 74 | - | €54,254 | +€54,254 | |
| Operating charges | 60/66A | - | €5,189,088 | +€5.2m | |
| Goods for resale, raw materials and consumables | 60 | - | €2,478,182 | +€2.5m | |
| Purchases | 600/8 | - | €2,600,329 | +€2.6m | |
| Change in stocks: decrease (increase) | 609 | - | -€122,148 | -€122,148 | |
| Services and other goods | 61 | - | €1,456,233 | +€1.5m | |
| Remuneration, social security and pensions | 62 | - | €1,114,021 | +€1.1m | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €229,144 | €135,574 | -€93,570 | -40.8% |
| Other operating charges | 640/8 | - | €5,078 | +€5,078 | |
| Operating profit (loss) | 9901 | €1,455,547 | €1,369,021 | -€86,526 | -5.9% |
| Financial income | 75/76B | - | €62,066 | +€62,066 | |
| Recurring financial income | 75 | €2,216,722 | €62,066 | -€2.2m | -97.2% |
| Other financial income | 752/9 | - | €62,066 | +€62,066 | |
| Financial charges | 65/66B | - | €255,457 | +€255,457 | |
| Recurring financial charges | 65 | €723,452 | €255,457 | -€467,995 | -64.7% |
| Debt charges | 650 | €662,009 | €218,948 | -€443,061 | -66.9% |
| Other financial charges | 652/9 | - | €36,509 | +€36,509 | |
| Profit (loss) for the period before taxes | 9903 | €2,948,817 | €1,175,629 | -€1.8m | -60.1% |
| Income taxes | 67/77 | €231,952 | €323,416 | +€91,464 | +39.4% |
| Taxes | 670/3 | - | €334,000 | +€334,000 | |
| Tax adjustments and reversals of tax provisions | 77 | - | €10,584 | +€10,584 | |
| Profit (loss) for the period | 9904 | €2,716,865 | €852,213 | -€1.9m | -68.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,716,865 | €852,213 | -€1.9m | -68.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2019 and 31 December 2020. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.