BERNANNE: what changed
Two fiscal 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.
BERNANNE
Largest movements
- Deferred charges and accrued income -€1,231
no longer reported in 2023 (was €1,231)
- Short-term financial debts -€485
down €485 (-96.9%), from €500 to €16
- Trade debts -€464
no longer reported in 2023 (was €464)
- Profit (loss) carried forward -€185
down €185 (-0.5%), from -€35,638 to -€35,824
- Other debts -€98
down €98 (-0.6%), from €16,461 to €16,364
- Depreciation -€4,625
no longer reported in 2023 (was €4,625)
- Gross operating margin -€2,267
down €2,267 (-100.0%), from €2,267 to €0
- Other operating charges -€1,302
no longer reported in 2023 (was €1,302)
- Taxes -€145
no longer reported in 2023 (was €145)
- Financial charges +€101
up €101 (+119.9%), from €84 to €185
From the 2022 result to the 2023 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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,295 | €1,064 | -€1,231 | -53.7% |
| Current assets | 29/58 | €2,295 | €1,064 | -€1,231 | -53.7% |
| Amounts receivable within one year | 40/41 | €1,064 | €1,064 | = | 0.0% |
| Trade receivables | 40 | €1,045 | €1,045 | = | 0.0% |
| Other amounts receivable | 41 | €18 | €18 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €1,231 | - | -€1,231 | |
| Total equity and liabilities | 10/49 | €2,295 | €1,064 | -€1,231 | -53.7% |
| Equity | 10/15 | -€15,187 | -€15,373 | -€185 | -1.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,638 | -€35,824 | -€185 | -0.5% |
| Amounts payable | 17/49 | €17,483 | €16,436 | -€1,046 | -6.0% |
| Amounts payable within one year | 42/48 | €17,483 | €16,436 | -€1,046 | -6.0% |
| Financial debts | 43 | €500 | €16 | -€485 | -96.9% |
| Credit institutions | 430/8 | €500 | €16 | -€485 | -96.9% |
| Trade debts | 44 | €464 | - | -€464 | |
| Suppliers | 440/4 | €464 | - | -€464 | |
| Taxes, remuneration and social security | 45 | €57 | €57 | = | 0.0% |
| Taxes | 450/3 | €57 | €57 | = | 0.0% |
| Other amounts payable | 47/48 | €16,461 | €16,364 | -€98 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,625 | - | -€4,625 | |
| Other operating charges | 640/8 | €1,302 | - | -€1,302 | |
| Gross operating margin | 9900 | €2,267 | €0 | -€2,267 | -100.0% |
| Operating profit (loss) | 9901 | -€3,660 | €0 | +€3,660 | |
| Financial charges | 65/66B | €84 | €185 | +€101 | +119.9% |
| Recurring financial charges | 65 | €84 | €185 | +€101 | +119.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,744 | -€185 | +€3,559 | +95.1% |
| Income taxes | 67/77 | €145 | - | -€145 | |
| Profit (loss) for the period | 9904 | -€3,889 | -€185 | +€3,704 | +95.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,889 | -€185 | +€3,704 | +95.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.