Bernal & PBerg: 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.
Bernal & PBerg
Largest movements
- Receivables after one year -€190,000
down €190,000 (-100%), from €190,000 to €0
- Cash -€119,293
down €119,293 (-86.1%), from €138,498 to €19,205
mainly Contributions, distributions and other (-€554,863) and Receivables within one year (-€20,074)
- Current investments -€55,000
down €55,000 (-35.5%), from €155,000 to €100,000
- Receivables within one year +€20,074
up €20,074 (+1,109%), from €1,810 to €21,884
of which Trade receivables: +€20,496
- Profit (loss) carried forward -€437,861
down €437,861 (-92.0%), from €475,863 to €38,002
- Other debts +€97,148
up €97,148 (+17,015%), from €571 to €97,719
- Gross operating margin +€12,753
up €12,753 (+8.8%), from €144,636 to €157,390
- Taxes +€6,498
up €6,498 (+18.9%), from €34,313 to €40,810
- Financial income -€5,210
down €5,210 (-79.3%), from €6,570 to €1,360
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.
Derived cash bridge
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 | €489,998 | €150,517 | -€339,481 | -69.3% |
| Fixed assets | 21/28 | €4,030 | €7,048 | +€3,018 | +74.9% |
| Tangible fixed assets | 22/27 | €2,995 | €6,013 | +€3,018 | +101% |
| Furniture and vehicles | 24 | €2,995 | €2,337 | -€658 | -22.0% |
| Other tangible fixed assets | 26 | - | €3,676 | +€3,676 | |
| Financial fixed assets | 28 | €1,035 | €1,035 | = | 0.0% |
| Current assets | 29/58 | €485,968 | €143,469 | -€342,499 | -70.5% |
| Amounts receivable after more than one year | 29 | €190,000 | €0 | -€190,000 | -100% |
| Other amounts receivable | 291 | €190,000 | €0 | -€190,000 | -100% |
| Amounts receivable within one year | 40/41 | €1,810 | €21,884 | +€20,074 | +1,109% |
| Trade receivables | 40 | €290 | €20,786 | +€20,496 | +7,060% |
| Other amounts receivable | 41 | €1,520 | €1,098 | -€422 | -27.8% |
| Current investments | 50/53 | €155,000 | €100,000 | -€55,000 | -35.5% |
| Cash at bank and in hand | 54/58 | €138,498 | €19,205 | -€119,293 | -86.1% |
| Deferred charges and accrued income | 490/1 | €660 | €2,380 | +€1,720 | +260% |
| Total equity and liabilities | 10/49 | €489,998 | €150,517 | -€339,481 | -69.3% |
| Equity | 10/15 | €478,363 | €40,502 | -€437,861 | -91.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €475,863 | €38,002 | -€437,861 | -92.0% |
| Amounts payable | 17/49 | €11,635 | €110,015 | +€98,380 | +846% |
| Amounts payable within one year | 42/48 | €11,635 | €110,015 | +€98,380 | +846% |
| Trade debts | 44 | €313 | €1,433 | +€1,121 | +359% |
| Suppliers | 440/4 | €313 | €1,433 | +€1,121 | +359% |
| Taxes, remuneration and social security | 45 | €10,751 | €10,863 | +€112 | +1.0% |
| Taxes | 450/3 | €9,751 | €10,863 | +€1,112 | +11.4% |
| Remuneration and social security | 454/9 | €1,000 | €0 | -€1,000 | -100% |
| Other amounts payable | 47/48 | €571 | €97,719 | +€97,148 | +17,015% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €536 | €852 | +€316 | +58.9% |
| Other operating charges | 640/8 | €0 | - | = | |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €144,636 | €157,390 | +€12,753 | +8.8% |
| Operating profit (loss) | 9901 | €144,100 | €156,538 | +€12,437 | +8.6% |
| Financial income | 75/76B | €6,570 | €1,360 | -€5,210 | -79.3% |
| Recurring financial income | 75 | €6,570 | €1,360 | -€5,210 | -79.3% |
| Financial charges | 65/66B | €94 | €86 | -€9 | -9.3% |
| Recurring financial charges | 65 | €94 | €86 | -€9 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €150,577 | €157,813 | +€7,236 | +4.8% |
| Income taxes | 67/77 | €34,313 | €40,810 | +€6,498 | +18.9% |
| Profit (loss) for the period | 9904 | €116,264 | €117,002 | +€739 | +0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €116,264 | €117,002 | +€739 | +0.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.