BERN' ART: what changed
Two fiscal 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.
BERN' ART
Largest movements
- Cash +€44,095
up €44,095 (+147.7%), from €29,859 to €73,954
mainly Net result for the year (+€40,838) and Trade debts (+€5,333)
- Stocks and contracts +€6,420
up €6,420 (+64.9%), from €9,890 to €16,310
- Reserves +€40,800
up €40,800 (+37.0%), from €110,350 to €151,150
- Trade debts +€5,333
up €5,333 (+456.6%), from €1,168 to €6,501
- Tax, wage and social debts +€5,257
up €5,257 (+90.2%), from €5,825 to €11,083
- Gross operating margin -€54,005
down €54,005 (-47.7%), from €113,133 to €59,128
- Taxes -€17,236
down €17,236 (-46.8%), from €36,822 to €19,586
- Financial income +€1,462
up €1,462 (+140.6%), from €1,040 to €2,502
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 | €193,638 | €244,501 | +€50,863 | +26.3% |
| Fixed assets | 21/28 | €2,033 | €1,876 | -€157 | -7.7% |
| Tangible fixed assets | 22/27 | €1,932 | €1,776 | -€157 | -8.1% |
| Furniture and vehicles | 24 | €1,932 | €1,776 | -€157 | -8.1% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €191,606 | €242,625 | +€51,020 | +26.6% |
| Stocks and contracts in progress | 3 | €9,890 | €16,310 | +€6,420 | +64.9% |
| Stocks | 30/36 | €9,890 | €16,310 | +€6,420 | +64.9% |
| Current investments | 50/53 | €150,000 | €150,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €29,859 | €73,954 | +€44,095 | +147.7% |
| Deferred charges and accrued income | 490/1 | €1,857 | €2,361 | +€505 | +27.2% |
| Total equity and liabilities | 10/49 | €193,638 | €244,501 | +€50,863 | +26.3% |
| Equity | 10/15 | €173,133 | €213,971 | +€40,838 | +23.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €110,350 | €151,150 | +€40,800 | +37.0% |
| Non-distributable reserves | 130/1 | €110,350 | €151,150 | +€40,800 | +37.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Other | 1319 | €104,150 | €144,950 | +€40,800 | +39.2% |
| Profit (loss) carried forward | 14 | €783 | €821 | +€38 | +4.8% |
| Amounts payable | 17/49 | €20,505 | €30,530 | +€10,025 | +48.9% |
| Amounts payable within one year | 42/48 | €20,505 | €30,530 | +€10,025 | +48.9% |
| Financial debts | 43 | - | €135 | +€135 | |
| Credit institutions | 430/8 | - | €135 | +€135 | |
| Trade debts | 44 | €1,168 | €6,501 | +€5,333 | +456.6% |
| Suppliers | 440/4 | €1,168 | €6,501 | +€5,333 | +456.6% |
| Taxes, remuneration and social security | 45 | €5,825 | €11,083 | +€5,257 | +90.2% |
| Taxes | 450/3 | €5,825 | €11,083 | +€5,257 | +90.2% |
| Other amounts payable | 47/48 | €13,512 | €12,812 | -€700 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €709 | €765 | +€56 | +7.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €113,133 | €59,128 | -€54,005 | -47.7% |
| Operating profit (loss) | 9901 | €112,037 | €57,964 | -€54,073 | -48.3% |
| Financial income | 75/76B | €1,040 | €2,502 | +€1,462 | +140.6% |
| Recurring financial income | 75 | €1,040 | €2,502 | +€1,462 | +140.6% |
| Financial charges | 65/66B | €247 | €42 | -€205 | -83.0% |
| Recurring financial charges | 65 | €247 | €42 | -€205 | -83.0% |
| Profit (loss) for the period before taxes | 9903 | €112,829 | €60,423 | -€52,406 | -46.4% |
| Income taxes | 67/77 | €36,822 | €19,586 | -€17,236 | -46.8% |
| Profit (loss) for the period | 9904 | €76,007 | €40,838 | -€35,169 | -46.3% |
| Profit (loss) for the period to be appropriated | 9905 | €76,007 | €40,838 | -€35,169 | -46.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.