BERNALCOLOR: 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.
BERNALCOLOR
Largest movements
- Cash -€1,999
down €1,999 (-2.5%), from €79,172 to €77,173
mainly Net result for the year (-€17,880) and Debts after one year (-€8,979)
- Trade debts +€22,763
up €22,763 (+193%), from €11,789 to €34,552
- Profit (loss) carried forward -€17,880
down €17,880 (-21.1%), from €84,696 to €66,816
- Debts after one year -€8,979
down €8,979 (-22.6%), from €39,773 to €30,794
- Gross operating margin -€34,215
down €34,215 (-87.4%), from €39,158 to €4,943
- Taxes -€24,056
no longer reported in 2025 (was €24,056)
- Depreciation -€4,426
down €4,426 (-76.8%), from €5,761 to €1,335
- Staff costs -€1,229
down €1,229 (-5.5%), from €22,227 to €20,998
- Other operating charges -€579
down €579 (-37.4%), from €1,547 to €968
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 | €189,539 | €185,839 | -€3,700 | -2.0% |
| Fixed assets | 21/28 | €6,524 | €5,189 | -€1,335 | -20.5% |
| Tangible fixed assets | 22/27 | €6,524 | €5,189 | -€1,335 | -20.5% |
| Plant, machinery and equipment | 23 | €2,520 | €2,520 | = | 0.0% |
| Furniture and vehicles | 24 | €4,004 | €2,669 | -€1,335 | -33.3% |
| Current assets | 29/58 | €183,015 | €180,650 | -€2,365 | -1.3% |
| Amounts receivable within one year | 40/41 | €103,843 | €102,404 | -€1,439 | -1.4% |
| Trade receivables | 40 | €50,943 | €45,183 | -€5,760 | -11.3% |
| Other amounts receivable | 41 | €52,900 | €57,221 | +€4,321 | +8.2% |
| Cash at bank and in hand | 54/58 | €79,172 | €77,173 | -€1,999 | -2.5% |
| Deferred charges and accrued income | 490/1 | - | €1,073 | +€1,073 | |
| Total equity and liabilities | 10/49 | €189,539 | €185,839 | -€3,700 | -2.0% |
| Equity | 10/15 | €134,732 | €116,852 | -€17,880 | -13.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €31,436 | €31,436 | = | 0.0% |
| Distributable reserves | 133 | €31,436 | €31,436 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,696 | €66,816 | -€17,880 | -21.1% |
| Amounts payable | 17/49 | €54,807 | €68,987 | +€14,180 | +25.9% |
| Amounts payable after more than one year | 17 | €39,773 | €30,794 | -€8,979 | -22.6% |
| Other amounts payable | 178/9 | €39,773 | €30,794 | -€8,979 | -22.6% |
| Amounts payable within one year | 42/48 | €15,034 | €38,193 | +€23,159 | +154% |
| Trade debts | 44 | €11,789 | €34,552 | +€22,763 | +193% |
| Suppliers | 440/4 | €11,789 | €34,552 | +€22,763 | +193% |
| Taxes, remuneration and social security | 45 | €3,245 | €3,641 | +€396 | +12.2% |
| Taxes | 450/3 | €220 | €503 | +€283 | +129% |
| Remuneration and social security | 454/9 | €3,025 | €3,138 | +€113 | +3.7% |
| Remuneration, social security and pensions | 62 | €22,227 | €20,998 | -€1,229 | -5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,761 | €1,335 | -€4,426 | -76.8% |
| Other operating charges | 640/8 | €1,547 | €968 | -€579 | -37.4% |
| Gross operating margin | 9900 | €39,158 | €4,943 | -€34,215 | -87.4% |
| Operating profit (loss) | 9901 | €9,623 | -€18,358 | -€27,981 | |
| Financial income | 75/76B | €243 | €685 | +€442 | +182% |
| Recurring financial income | 75 | €243 | €685 | +€442 | +182% |
| Financial charges | 65/66B | €174 | €207 | +€33 | +19.0% |
| Recurring financial charges | 65 | €174 | €207 | +€33 | +19.0% |
| Profit (loss) for the period before taxes | 9903 | €9,692 | -€17,880 | -€27,572 | |
| Income taxes | 67/77 | €24,056 | - | -€24,056 | |
| Profit (loss) for the period | 9904 | -€14,364 | -€17,880 | -€3,516 | -24.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,364 | -€17,880 | -€3,516 | -24.5% |
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 17 October 2026 via checked.be.