BERNADETTE: what changed
BERNADETTE
Largest movements
- Cash +€6,246
up €6,246 (+24.6%), from €25,344 to €31,590
mainly Net result for the year (+€4,677) and Other debts (+€1,252)
- Tangible fixed assets -€1,058
down €1,058 (-56.2%), from €1,883 to €825
- Deferred charges and accrued income +€817
up €817 (+56.1%), from €1,457 to €2,274
- Reserves +€4,677
up €4,677 (+14.8%), from €31,630 to €36,307
- Other debts +€1,252
up €1,252 (+111%), from €1,129 to €2,381
- Accrued charges and deferred income +€606
up €606 (+327%), from €186 to €792
- Gross operating margin -€11,185
down €11,185 (-48.1%), from €23,270 to €12,085
- Taxes -€3,326
down €3,326 (-58.8%), from €5,659 to €2,333
- Financial charges +€2,755
up €2,755, from -€4 to €2,751
- Other operating charges +€482
up €482 (+61.4%), from €785 to €1,266
Change in the result, 2025 to 2026
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 2025 and 2026 balance sheets and the 2026 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 | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,408 | €44,770 | +€6,362 | +16.6% |
| Fixed assets | 21/28 | €1,883 | €825 | -€1,058 | -56.2% |
| Tangible fixed assets | 22/27 | €1,883 | €825 | -€1,058 | -56.2% |
| Plant, machinery and equipment | 23 | €301 | €112 | -€189 | -62.9% |
| Furniture and vehicles | 24 | €724 | €243 | -€481 | -66.4% |
| Other tangible fixed assets | 26 | €858 | €470 | -€388 | -45.2% |
| Current assets | 29/58 | €36,525 | €43,945 | +€7,420 | +20.3% |
| Amounts receivable within one year | 40/41 | €9,724 | €10,081 | +€357 | +3.7% |
| Trade receivables | 40 | €9,680 | €9,696 | +€16 | +0.2% |
| Other amounts receivable | 41 | €44 | €385 | +€341 | +776% |
| Cash at bank and in hand | 54/58 | €25,344 | €31,590 | +€6,246 | +24.6% |
| Deferred charges and accrued income | 490/1 | €1,457 | €2,274 | +€817 | +56.1% |
| Total equity and liabilities | 10/49 | €38,408 | €44,770 | +€6,362 | +16.6% |
| Equity | 10/15 | €34,630 | €39,307 | +€4,677 | +13.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €31,630 | €36,307 | +€4,677 | +14.8% |
| Distributable reserves | 133 | €31,630 | €36,307 | +€4,677 | +14.8% |
| Amounts payable | 17/49 | €3,778 | €5,463 | +€1,686 | +44.6% |
| Amounts payable within one year | 42/48 | €3,592 | €4,671 | +€1,079 | +30.0% |
| Trade debts | 44 | €804 | €864 | +€60 | +7.4% |
| Suppliers | 440/4 | €804 | €864 | +€60 | +7.4% |
| Taxes, remuneration and social security | 45 | €1,659 | €1,427 | -€232 | -14.0% |
| Taxes | 450/3 | €1,659 | €1,427 | -€232 | -14.0% |
| Other amounts payable | 47/48 | €1,129 | €2,381 | +€1,252 | +111% |
| Accrued charges and deferred income | 492/3 | €186 | €792 | +€606 | +327% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,058 | €1,058 | = | 0.0% |
| Other operating charges | 640/8 | €785 | €1,266 | +€482 | +61.4% |
| Gross operating margin | 9900 | €23,270 | €12,085 | -€11,185 | -48.1% |
| Operating profit (loss) | 9901 | €21,428 | €9,761 | -€11,667 | -54.4% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | -€4 | €2,751 | +€2,755 | |
| Recurring financial charges | 65 | -€4 | €2,751 | +€2,755 | |
| Profit (loss) for the period before taxes | 9903 | €21,433 | €7,010 | -€14,423 | -67.3% |
| Income taxes | 67/77 | €5,659 | €2,333 | -€3,326 | -58.8% |
| Profit (loss) for the period | 9904 | €15,774 | €4,677 | -€11,097 | -70.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,774 | €4,677 | -€11,097 | -70.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.