BERNARD-AMUSEMENT: 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.
BERNARD-AMUSEMENT
Largest movements
- Tangible fixed assets +€267,325
up €267,325 (+15.7%), from €1.7m to €2.0m
of which Plant, machinery and equipment: +€561,905
- Receivables after one year -€211,999
no longer reported in 2025 (was €211,999)
- Deferred charges and accrued income +€147,819
up €147,819 (+1463.1%), from €10,103 to €157,922
- Receivables within one year -€80,502
down €80,502 (-32.0%), from €251,916 to €171,414
of which Trade receivables: -€193,711
- Debts after one year -€1.2m
down €1.2m (-42.0%), from €2.8m to €1.6m
- Trade debts +€813,051
up €813,051 (+131.1%), from €620,126 to €1.4m
- Other debts +€659,474
up €659,474 (+569.0%), from €115,900 to €775,374
- Profit (loss) carried forward -€542,779
down €542,779 (-182.6%), from -€297,275 to -€840,053
- Current portion of long-term debt +€192,664
up €192,664 (+347.0%), from €55,517 to €248,181
- Staff costs -€914,690
no longer reported in 2025 (was €914,690)
- Gross operating margin +€553,453
up €553,453 (+57.7%), from €958,391 to €1.5m
- Depreciation -€172,410
no longer reported in 2025 (was €172,410)
- Other operating charges -€136,127
no longer reported in 2025 (was €136,127)
- Financial charges -€31,587
down €31,587 (-97.4%), from €32,438 to €852
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.
Cash bridge derived
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 | €3,345,093 | €3,430,215 | +€85,122 | +2.5% |
| Formation expenses | 20 | - | €805 | +€805 | |
| Fixed assets | 21/28 | €2,823,055 | €3,083,535 | +€260,480 | +9.2% |
| Intangible fixed assets | 21 | €1,118,235 | €1,111,355 | -€6,880 | -0.6% |
| Tangible fixed assets | 22/27 | €1,703,262 | €1,970,587 | +€267,325 | +15.7% |
| Plant, machinery and equipment | 23 | €1,408,682 | €1,970,587 | +€561,905 | +39.9% |
| Furniture and vehicles | 24 | €1,656 | - | -€1,656 | |
| Other tangible fixed assets | 26 | €42,964 | - | -€42,964 | |
| Assets under construction and advance payments | 27 | €249,960 | - | -€249,960 | |
| Financial fixed assets | 28 | €1,558 | €1,593 | +€35 | +2.2% |
| Current assets | 29/58 | €522,038 | €345,875 | -€176,163 | -33.7% |
| Amounts receivable after more than one year | 29 | €211,999 | - | -€211,999 | |
| Other amounts receivable | 291 | €211,999 | - | -€211,999 | |
| Amounts receivable within one year | 40/41 | €251,916 | €171,414 | -€80,502 | -32.0% |
| Trade receivables | 40 | €205,614 | €11,903 | -€193,711 | -94.2% |
| Other amounts receivable | 41 | €46,302 | €159,511 | +€113,209 | +244.5% |
| Cash at bank and in hand | 54/58 | €48,020 | €16,539 | -€31,481 | -65.6% |
| Deferred charges and accrued income | 490/1 | €10,103 | €157,922 | +€147,819 | +1463.1% |
| Total equity and liabilities | 10/49 | €3,345,093 | €3,430,215 | +€85,122 | +2.5% |
| Equity | 10/15 | -€291,275 | -€834,053 | -€542,779 | -186.3% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€297,275 | -€840,053 | -€542,779 | -182.6% |
| Amounts payable | 17/49 | €3,636,368 | €4,264,268 | +€627,900 | +17.3% |
| Amounts payable after more than one year | 17 | €2,784,071 | €1,614,700 | -€1.2m | -42.0% |
| Financial debts | 170/4 | €2,784,071 | €1,614,700 | -€1.2m | -42.0% |
| Amounts payable within one year | 42/48 | €852,095 | €2,648,775 | +€1.8m | +210.9% |
| Current portion of amounts payable after more than one year | 42 | €55,517 | €248,181 | +€192,664 | +347.0% |
| Financial debts | 43 | - | €43,987 | +€43,987 | |
| Credit institutions | 430/8 | - | €43,987 | +€43,987 | |
| Trade debts | 44 | €620,126 | €1,433,178 | +€813,051 | +131.1% |
| Suppliers | 440/4 | €620,126 | €1,433,178 | +€813,051 | +131.1% |
| Advances received on contracts in progress | 46 | €10,813 | €54,472 | +€43,659 | +403.8% |
| Taxes, remuneration and social security | 45 | €49,739 | €93,584 | +€43,845 | +88.2% |
| Taxes | 450/3 | €10,846 | - | -€10,846 | |
| Remuneration and social security | 454/9 | €38,893 | €93,584 | +€54,691 | +140.6% |
| Other amounts payable | 47/48 | €115,900 | €775,374 | +€659,474 | +569.0% |
| Accrued charges and deferred income | 492/3 | €202 | €793 | +€591 | +292.6% |
| Remuneration, social security and pensions | 62 | €914,690 | - | -€914,690 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €172,410 | - | -€172,410 | |
| Other operating charges | 640/8 | €136,127 | - | -€136,127 | |
| Non-recurring operating charges | 66A | - | €2,053,771 | +€2.1m | |
| Gross operating margin | 9900 | €958,391 | €1,511,844 | +€553,453 | +57.7% |
| Operating profit (loss) | 9901 | -€264,837 | -€541,927 | -€277,090 | -104.6% |
| Financial charges | 65/66B | €32,438 | €852 | -€31,587 | -97.4% |
| Recurring financial charges | 65 | €32,438 | €852 | -€31,587 | -97.4% |
| Profit (loss) for the period before taxes | 9903 | -€297,275 | -€542,779 | -€245,504 | -82.6% |
| Profit (loss) for the period | 9904 | -€297,275 | -€542,779 | -€245,504 | -82.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€297,275 | -€542,779 | -€245,504 | -82.6% |
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 11 October 2026 via checked.be.