BERNA INTERNATIONAL: what changed
BERNA INTERNATIONAL
Largest movements
- Receivables within one year -€11,771
no longer reported in 2025 (was €11,771)
of which Trade receivables: -€11,439
- Deferred charges and accrued income -€451
no longer reported in 2025 (was €451)
- Cash -€432
down €432 (-10.7%), from €4,059 to €3,627
mainly Trade debts (-€5,308) and Tax, wage and social debts (-€3,897)
- Trade debts -€5,308
no longer reported in 2025 (was €5,308)
- Tax, wage and social debts -€3,897
no longer reported in 2025 (was €3,897)
of which Remuneration and social security: -€3,617
- Other debts -€2,615
down €2,615 (-50.1%), from €5,215 to €2,600
- Profit (loss) carried forward -€802
down €802 (-19.5%), from -€4,121 to -€4,923
- Gross operating margin +€11,800
up €11,800, from -€770 to €11,030
- Other operating charges +€11,787
new in 2025: €11,787
- Staff costs -€755
no longer reported in 2025 (was €755)
- Purchases and services -€319
down €319 (-41.4%), from €770 to €451
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,212 | €4,557 | -€12,655 | -73.5% |
| Fixed assets | 21/28 | €930 | €930 | = | 0.0% |
| Financial fixed assets | 28 | €930 | €930 | = | 0.0% |
| Current assets | 29/58 | €16,282 | €3,627 | -€12,655 | -77.7% |
| Amounts receivable within one year | 40/41 | €11,771 | - | -€11,771 | |
| Trade receivables | 40 | €11,439 | - | -€11,439 | |
| Other amounts receivable | 41 | €332 | - | -€332 | |
| Cash at bank and in hand | 54/58 | €4,059 | €3,627 | -€432 | -10.7% |
| Deferred charges and accrued income | 490/1 | €451 | - | -€451 | |
| Total equity and liabilities | 10/49 | €17,212 | €4,557 | -€12,655 | -73.5% |
| Equity | 10/15 | €2,758 | €1,957 | -€802 | -29.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €680 | €680 | = | 0.0% |
| Non-distributable reserves | 130/1 | €680 | €680 | = | 0.0% |
| Legal reserve | 130 | €680 | €680 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,121 | -€4,923 | -€802 | -19.5% |
| Amounts payable | 17/49 | €14,453 | €2,600 | -€11,853 | -82.0% |
| Amounts payable within one year | 42/48 | €14,420 | €2,600 | -€11,820 | -82.0% |
| Trade debts | 44 | €5,308 | - | -€5,308 | |
| Suppliers | 440/4 | €5,308 | - | -€5,308 | |
| Taxes, remuneration and social security | 45 | €3,897 | - | -€3,897 | |
| Taxes | 450/3 | €280 | - | -€280 | |
| Remuneration and social security | 454/9 | €3,617 | - | -€3,617 | |
| Other amounts payable | 47/48 | €5,215 | €2,600 | -€2,615 | -50.1% |
| Accrued charges and deferred income | 492/3 | €33 | - | -€33 | |
| Non-recurring operating income | 76A | - | €11,481 | +€11,481 | |
| Goods, raw materials, services and sundry goods | 60/61 | €770 | €451 | -€319 | -41.4% |
| Remuneration, social security and pensions | 62 | €755 | - | -€755 | |
| Other operating charges | 640/8 | - | €11,787 | +€11,787 | |
| Gross operating margin | 9900 | -€770 | €11,030 | +€11,800 | |
| Operating profit (loss) | 9901 | -€1,525 | -€757 | +€768 | +50.4% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Non-recurring financial charges | 66B | - | €45 | +€45 | |
| Profit (loss) for the period before taxes | 9903 | -€1,570 | -€802 | +€768 | +48.9% |
| Profit (loss) for the period | 9904 | -€1,570 | -€802 | +€768 | +48.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,570 | -€802 | +€768 | +48.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.