BERNAMONT: 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.
BERNAMONT
Largest movements
- Cash +€2,325
up €2,325 (+2,585%), from €90 to €2,415
mainly Other debts (+€4,035) and Net result for the year (+€983)
- Stocks and contracts +€1,435
up €1,435 (+47.2%), from €3,038 to €4,472
- Receivables within one year +€805
up €805 (+334%), from €241 to €1,046
- Other debts +€4,035
up €4,035 (+59.2%), from €6,815 to €10,850
- Profit (loss) carried forward +€983
up €983 (+14.6%), from -€6,749 to -€5,766
- Trade debts -€553
no longer reported in 2025 (was €553)
- Accrued charges and deferred income +€100
up €100 (+13.3%), from €750 to €850
- Gross operating margin +€3,301
up €3,301, from -€2,351 to €950
- Financial income +€166
up €166 (+2,197%), from €8 to €173
- Financial charges +€75
up €75 (+113%), from €66 to €141
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 | €3,369 | €7,934 | +€4,566 | +136% |
| Current assets | 29/58 | €3,369 | €7,934 | +€4,566 | +136% |
| Stocks and contracts in progress | 3 | €3,038 | €4,472 | +€1,435 | +47.2% |
| Stocks | 30/36 | €3,038 | €4,472 | +€1,435 | +47.2% |
| Amounts receivable within one year | 40/41 | €241 | €1,046 | +€805 | +334% |
| Trade receivables | 40 | €241 | €1,046 | +€805 | +334% |
| Cash at bank and in hand | 54/58 | €90 | €2,415 | +€2,325 | +2,585% |
| Total equity and liabilities | 10/49 | €3,369 | €7,934 | +€4,566 | +136% |
| Equity | 10/15 | -€4,749 | -€3,766 | +€983 | +20.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,749 | -€5,766 | +€983 | +14.6% |
| Amounts payable | 17/49 | €8,117 | €11,700 | +€3,583 | +44.1% |
| Amounts payable within one year | 42/48 | €7,367 | €10,850 | +€3,483 | +47.3% |
| Trade debts | 44 | €553 | - | -€553 | |
| Suppliers | 440/4 | €553 | - | -€553 | |
| Other amounts payable | 47/48 | €6,815 | €10,850 | +€4,035 | +59.2% |
| Accrued charges and deferred income | 492/3 | €750 | €850 | +€100 | +13.3% |
| Gross operating margin | 9900 | -€2,351 | €950 | +€3,301 | |
| Operating profit (loss) | 9901 | -€2,351 | €950 | +€3,301 | |
| Financial income | 75/76B | €8 | €173 | +€166 | +2,197% |
| Recurring financial income | 75 | €8 | €173 | +€166 | +2,197% |
| Financial charges | 65/66B | €66 | €141 | +€75 | +113% |
| Recurring financial charges | 65 | €66 | €141 | +€75 | +113% |
| Profit (loss) for the period before taxes | 9903 | -€2,409 | €983 | +€3,392 | |
| Profit (loss) for the period | 9904 | -€2,409 | €983 | +€3,392 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,409 | €983 | +€3,392 |
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 15 October 2026 via checked.be.