Bernard International: 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 International
Largest movements
- Cash -€55,182
down €55,182 (-36.3%), from €152,075 to €96,892
mainly Contributions, distributions and other (-€200,605) and Investment in fixed assets (net) (-€28,480)
- Tangible fixed assets +€20,203
up €20,203 (+106%), from €19,008 to €39,211
of which Other tangible fixed assets: +€22,711
- Reserves -€152,844
down €152,844 (-100%), from €152,844 to €0
- Other debts +€132,071
up €132,071 (+6,039%), from €2,187 to €134,258
- Tax, wage and social debts -€13,222
down €13,222 (-88.4%), from €14,963 to €1,741
of which Taxes: -€11,173
- Trade debts -€1,969
down €1,969 (-76.0%), from €2,589 to €621
- Gross operating margin +€9,094
up €9,094 (+14.7%), from €62,015 to €71,110
- Depreciation +€1,504
up €1,504 (+22.2%), from €6,773 to €8,277
- Taxes +€1,329
up €1,329 (+10.3%), from €12,912 to €14,241
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 | €172,683 | €136,719 | -€35,964 | -20.8% |
| Fixed assets | 21/28 | €19,008 | €39,211 | +€20,203 | +106% |
| Tangible fixed assets | 22/27 | €19,008 | €39,211 | +€20,203 | +106% |
| Plant, machinery and equipment | 23 | - | €699 | +€699 | |
| Furniture and vehicles | 24 | €19,008 | €15,801 | -€3,207 | -16.9% |
| Other tangible fixed assets | 26 | - | €22,711 | +€22,711 | |
| Current assets | 29/58 | €153,675 | €97,508 | -€56,167 | -36.5% |
| Amounts receivable within one year | 40/41 | €292 | €501 | +€209 | +71.4% |
| Other amounts receivable | 41 | €292 | €501 | +€209 | +71.4% |
| Cash at bank and in hand | 54/58 | €152,075 | €96,892 | -€55,182 | -36.3% |
| Deferred charges and accrued income | 490/1 | €1,308 | €115 | -€1,193 | -91.2% |
| Total equity and liabilities | 10/49 | €172,683 | €136,719 | -€35,964 | -20.8% |
| Equity | 10/15 | €152,944 | €100 | -€152,844 | -99.9% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €152,844 | €0 | -€152,844 | -100% |
| Distributable reserves | 133 | €152,844 | €0 | -€152,844 | -100% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €19,739 | €136,619 | +€116,881 | +592% |
| Amounts payable within one year | 42/48 | €19,739 | €136,619 | +€116,881 | +592% |
| Trade debts | 44 | €2,589 | €621 | -€1,969 | -76.0% |
| Suppliers | 440/4 | €2,589 | €621 | -€1,969 | -76.0% |
| Taxes, remuneration and social security | 45 | €14,963 | €1,741 | -€13,222 | -88.4% |
| Taxes | 450/3 | €12,913 | €1,741 | -€11,173 | -86.5% |
| Remuneration and social security | 454/9 | €2,050 | €0 | -€2,050 | -100% |
| Other amounts payable | 47/48 | €2,187 | €134,258 | +€132,071 | +6,039% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,773 | €8,277 | +€1,504 | +22.2% |
| Other operating charges | 640/8 | €716 | €761 | +€44 | +6.2% |
| Gross operating margin | 9900 | €62,015 | €71,110 | +€9,094 | +14.7% |
| Operating profit (loss) | 9901 | €54,526 | €62,072 | +€7,546 | +13.8% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €129 | €75 | -€53 | -41.5% |
| Recurring financial charges | 65 | €129 | €75 | -€53 | -41.5% |
| Profit (loss) for the period before taxes | 9903 | €54,397 | €62,001 | +€7,604 | +14.0% |
| Income taxes | 67/77 | €12,912 | €14,241 | +€1,329 | +10.3% |
| Profit (loss) for the period | 9904 | €41,486 | €47,761 | +€6,275 | +15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €41,486 | €47,761 | +€6,275 | +15.1% |
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 30 October 2026 via checked.be.