BERN'S: 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'S
Largest movements
- Tangible fixed assets -€111,478
down €111,478 (-8.7%), from €1.3m to €1.2m
of which Plant, machinery and equipment: -€69,761
- Cash -€54,303
down €54,303 (-21.4%), from €254,090 to €199,787
mainly Trade debts (-€190,264) and Investment in fixed assets (net) (-€182,397)
- Receivables within one year +€16,914
up €16,914 (+45.6%), from €37,097 to €54,011
- Trade debts -€190,264
down €190,264 (-46.0%), from €413,627 to €223,363
- Current portion of long-term debt +€101,473
up €101,473 (+541.3%), from €18,747 to €120,220
- Debts after one year -€40,340
down €40,340 (-28.9%), from €139,352 to €99,012
- Short-term financial debts -€38,104
down €38,104 (-28.1%), from €135,763 to €97,659
- Tax, wage and social debts +€31,018
up €31,018 (+18.1%), from €171,615 to €202,633
of which Remuneration and social security: +€33,731
- Staff costs -€84,397
down €84,397 (-14.6%), from €577,209 to €492,812
- Gross operating margin -€50,689
down €50,689 (-5.8%), from €880,591 to €829,902
- Other operating charges +€14,957
up €14,957 (+198.7%), from €7,526 to €22,483
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 | €1,582,835 | €1,438,000 | -€144,835 | -9.2% |
| Fixed assets | 21/28 | €1,277,926 | €1,166,448 | -€111,478 | -8.7% |
| Tangible fixed assets | 22/27 | €1,274,621 | €1,163,143 | -€111,478 | -8.7% |
| Land and buildings | 22 | €854,032 | €806,929 | -€47,103 | -5.5% |
| Plant, machinery and equipment | 23 | €263,868 | €194,107 | -€69,761 | -26.4% |
| Furniture and vehicles | 24 | €37,322 | €26,961 | -€10,361 | -27.8% |
| Leasing and similar rights | 25 | €119,399 | €135,146 | +€15,747 | +13.2% |
| Financial fixed assets | 28 | €3,305 | €3,305 | +€0 | 0.0% |
| Current assets | 29/58 | €304,909 | €271,552 | -€33,357 | -10.9% |
| Stocks and contracts in progress | 3 | €13,722 | €13,172 | -€550 | -4.0% |
| Stocks | 30/36 | €13,722 | €13,172 | -€550 | -4.0% |
| Amounts receivable within one year | 40/41 | €37,097 | €54,011 | +€16,914 | +45.6% |
| Trade receivables | 40 | €37,097 | €54,011 | +€16,914 | +45.6% |
| Cash at bank and in hand | 54/58 | €254,090 | €199,787 | -€54,303 | -21.4% |
| Deferred charges and accrued income | 490/1 | - | €4,582 | +€4,582 | |
| Total equity and liabilities | 10/49 | €1,582,835 | €1,438,000 | -€144,835 | -9.2% |
| Equity | 10/15 | €494,731 | €505,112 | +€10,381 | +2.1% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Capital | 10 | €500,000 | €500,000 | = | 0.0% |
| Issued capital | 100 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €3,370 | €3,370 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €3,370 | €3,370 | -€0 | 0.0% |
| Legal reserve | 130 | €3,370 | €3,370 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€8,639 | €1,743 | +€10,382 | |
| Amounts payable | 17/49 | €1,088,104 | €932,887 | -€155,217 | -14.3% |
| Amounts payable after more than one year | 17 | €139,352 | €99,012 | -€40,340 | -28.9% |
| Financial debts | 170/4 | €139,352 | €99,012 | -€40,340 | -28.9% |
| Amounts payable within one year | 42/48 | €948,752 | €833,875 | -€114,877 | -12.1% |
| Current portion of amounts payable after more than one year | 42 | €18,747 | €120,220 | +€101,473 | +541.3% |
| Financial debts | 43 | €135,763 | €97,659 | -€38,104 | -28.1% |
| Credit institutions | 430/8 | €135,763 | €97,659 | -€38,104 | -28.1% |
| Trade debts | 44 | €413,627 | €223,363 | -€190,264 | -46.0% |
| Suppliers | 440/4 | €413,627 | €223,363 | -€190,264 | -46.0% |
| Taxes, remuneration and social security | 45 | €171,615 | €202,633 | +€31,018 | +18.1% |
| Taxes | 450/3 | €79,116 | €76,404 | -€2,712 | -3.4% |
| Remuneration and social security | 454/9 | €92,499 | €126,230 | +€33,731 | +36.5% |
| Other amounts payable | 47/48 | €209,000 | €190,000 | -€19,000 | -9.1% |
| Remuneration, social security and pensions | 62 | €577,209 | €492,812 | -€84,397 | -14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €287,621 | €293,875 | +€6,254 | +2.2% |
| Other operating charges | 640/8 | €7,526 | €22,483 | +€14,957 | +198.7% |
| Gross operating margin | 9900 | €880,591 | €829,902 | -€50,689 | -5.8% |
| Operating profit (loss) | 9901 | €8,235 | €20,732 | +€12,497 | +151.8% |
| Financial income | 75/76B | €538 | €104 | -€434 | -80.7% |
| Recurring financial income | 75 | €538 | €104 | -€434 | -80.7% |
| Financial charges | 65/66B | €7,716 | €10,454 | +€2,738 | +35.5% |
| Recurring financial charges | 65 | €7,716 | €10,454 | +€2,738 | +35.5% |
| Profit (loss) for the period before taxes | 9903 | €1,057 | €10,382 | +€9,325 | +882.2% |
| Profit (loss) for the period | 9904 | €1,057 | €10,382 | +€9,325 | +882.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,057 | €10,382 | +€9,325 | +882.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.