BERNARD-ELEC: 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-ELEC
Largest movements
- Receivables within one year +€34,746
up €34,746 (+113.1%), from €30,720 to €65,465
of which Other amounts receivable: +€23,565
- Deferred charges and accrued income +€12,873
up €12,873 (+609.9%), from €2,111 to €14,984
- Cash +€4,400
up €4,400 (+500.6%), from €879 to €5,278
mainly Net result for the year (+€21,268) and Debts after one year (+€21,096)
- Profit (loss) carried forward +€21,267
up €21,267 (+229.4%), from €9,271 to €30,538
- Debts after one year +€21,096
up €21,096 (+337.5%), from €6,250 to €27,346
- Trade debts +€12,776
up €12,776 (+1511.4%), from €845 to €13,622
- Other debts -€11,104
down €11,104 (-100.0%), from €11,104 to €0
- Tax, wage and social debts +€9,107
up €9,107 (+321.4%), from €2,833 to €11,940
of which Remuneration and social security: +€6,433
- Gross operating margin +€15,315
up €15,315 (+50.2%), from €30,503 to €45,818
- Financial income +€8,415
up €8,415, from €0 to €8,415
- Taxes +€6,619
up €6,619 (+473.7%), from €1,397 to €8,016
- Financial charges +€2,855
up €2,855 (+70.2%), from €4,069 to €6,925
- Other operating charges -€1,448
down €1,448 (-50.3%), from €2,876 to €1,428
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 | €85,461 | €136,489 | +€51,029 | +59.7% |
| Fixed assets | 21/28 | €1,933 | €943 | -€990 | -51.2% |
| Tangible fixed assets | 22/27 | €1,933 | €943 | -€990 | -51.2% |
| Plant, machinery and equipment | 23 | €1,107 | €764 | -€343 | -31.0% |
| Furniture and vehicles | 24 | €825 | €179 | -€646 | -78.3% |
| Current assets | 29/58 | €83,528 | €135,546 | +€52,018 | +62.3% |
| Stocks and contracts in progress | 3 | €49,819 | €49,819 | = | 0.0% |
| Stocks | 30/36 | €49,819 | €49,819 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €30,720 | €65,465 | +€34,746 | +113.1% |
| Trade receivables | 40 | €15,152 | €26,333 | +€11,181 | +73.8% |
| Other amounts receivable | 41 | €15,568 | €39,133 | +€23,565 | +151.4% |
| Cash at bank and in hand | 54/58 | €879 | €5,278 | +€4,400 | +500.6% |
| Deferred charges and accrued income | 490/1 | €2,111 | €14,984 | +€12,873 | +609.9% |
| Total equity and liabilities | 10/49 | €85,461 | €136,489 | +€51,029 | +59.7% |
| Equity | 10/15 | €27,331 | €48,598 | +€21,267 | +77.8% |
| Contributions | 10/11 | €16,200 | €16,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,271 | €30,538 | +€21,267 | +229.4% |
| Amounts payable | 17/49 | €58,130 | €87,891 | +€29,761 | +51.2% |
| Amounts payable after more than one year | 17 | €6,250 | €27,346 | +€21,096 | +337.5% |
| Financial debts | 170/4 | €6,250 | €27,346 | +€21,096 | +337.5% |
| Amounts payable within one year | 42/48 | €51,880 | €60,545 | +€8,665 | +16.7% |
| Current portion of amounts payable after more than one year | 42 | €7,743 | €8,686 | +€943 | +12.2% |
| Financial debts | 43 | €29,354 | €26,298 | -€3,057 | -10.4% |
| Credit institutions | 430/8 | €29,354 | €26,298 | -€3,057 | -10.4% |
| Trade debts | 44 | €845 | €13,622 | +€12,776 | +1511.4% |
| Suppliers | 440/4 | €845 | €13,622 | +€12,776 | +1511.4% |
| Taxes, remuneration and social security | 45 | €2,833 | €11,940 | +€9,107 | +321.4% |
| Taxes | 450/3 | €941 | €3,615 | +€2,674 | +284.1% |
| Remuneration and social security | 454/9 | €1,892 | €8,325 | +€6,433 | +339.9% |
| Other amounts payable | 47/48 | €11,104 | €0 | -€11,104 | -100.0% |
| Remuneration, social security and pensions | 62 | €16,017 | €15,607 | -€410 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,463 | €990 | -€473 | -32.3% |
| Other operating charges | 640/8 | €2,876 | €1,428 | -€1,448 | -50.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €30,503 | €45,818 | +€15,315 | +50.2% |
| Operating profit (loss) | 9901 | €10,147 | €27,793 | +€17,646 | +173.9% |
| Financial income | 75/76B | €0 | €8,415 | +€8,415 | |
| Recurring financial income | 75 | €0 | €8,415 | +€8,415 | |
| Financial charges | 65/66B | €4,069 | €6,925 | +€2,855 | +70.2% |
| Recurring financial charges | 65 | €4,069 | €6,925 | +€2,855 | +70.2% |
| Profit (loss) for the period before taxes | 9903 | €6,078 | €29,284 | +€23,205 | +381.8% |
| Income taxes | 67/77 | €1,397 | €8,016 | +€6,619 | +473.7% |
| Profit (loss) for the period | 9904 | €4,681 | €21,268 | +€16,587 | +354.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,681 | €21,268 | +€16,587 | +354.3% |
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 12 October 2026 via checked.be.