BERNARDI: 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.
BERNARDI
Largest movements
- Cash -€56,901
down €56,901 (-30.8%), from €184,490 to €127,589
mainly Net result for the year (-€81,814) and Debts after one year (-€16,907)
- Tangible fixed assets -€11,515
down €11,515 (-33.5%), from €34,343 to €22,828
of which Other tangible fixed assets: -€7,152
- Stocks and contracts +€3,500
up €3,500 (+45.0%), from €7,782 to €11,282
- Deferred charges and accrued income +€2,664
up €2,664 (+399.2%), from €667 to €3,332
- Intangible fixed assets -€2,500
down €2,500 (-15.0%), from €16,664 to €14,164
- Profit (loss) carried forward -€81,814
down €81,814 (-149.2%), from -€54,830 to -€136,644
- Tax, wage and social debts +€29,935
up €29,935 (+37.3%), from €80,153 to €110,087
of which Remuneration and social security: +€27,994
- Debts after one year -€16,907
down €16,907 (-61.5%), from €27,497 to €10,590
- Trade debts +€5,167
up €5,167 (+3.1%), from €167,930 to €173,097
- Staff costs +€82,758
up €82,758 (+16.7%), from €494,146 to €576,904
- Gross operating margin +€21,109
up €21,109 (+4.3%), from €488,397 to €509,506
- Financial income +€10,660
up €10,660 (+164.5%), from €6,479 to €17,140
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €245,793 | €181,060 | -€64,733 | -26.3% |
| Fixed assets | 21/28 | €52,328 | €38,313 | -€14,015 | -26.8% |
| Intangible fixed assets | 21 | €16,664 | €14,164 | -€2,500 | -15.0% |
| Tangible fixed assets | 22/27 | €34,343 | €22,828 | -€11,515 | -33.5% |
| Plant, machinery and equipment | 23 | €6,399 | €5,439 | -€960 | -15.0% |
| Furniture and vehicles | 24 | €7,207 | €3,804 | -€3,403 | -47.2% |
| Other tangible fixed assets | 26 | €20,737 | €13,585 | -€7,152 | -34.5% |
| Financial fixed assets | 28 | €1,321 | €1,321 | = | 0.0% |
| Current assets | 29/58 | €193,464 | €142,746 | -€50,718 | -26.2% |
| Stocks and contracts in progress | 3 | €7,782 | €11,282 | +€3,500 | +45.0% |
| Stocks | 30/36 | €7,782 | €11,282 | +€3,500 | +45.0% |
| Amounts receivable within one year | 40/41 | €524 | €542 | +€18 | +3.4% |
| Trade receivables | 40 | €227 | €245 | +€18 | +8.0% |
| Other amounts receivable | 41 | €298 | €298 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €184,490 | €127,589 | -€56,901 | -30.8% |
| Deferred charges and accrued income | 490/1 | €667 | €3,332 | +€2,664 | +399.2% |
| Total equity and liabilities | 10/49 | €245,793 | €181,060 | -€64,733 | -26.3% |
| Equity | 10/15 | -€49,830 | -€131,644 | -€81,814 | -164.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,830 | -€136,644 | -€81,814 | -149.2% |
| Amounts payable | 17/49 | €295,623 | €312,704 | +€17,081 | +5.8% |
| Amounts payable after more than one year | 17 | €27,497 | €10,590 | -€16,907 | -61.5% |
| Financial debts | 170/4 | €27,497 | €10,590 | -€16,907 | -61.5% |
| Amounts payable within one year | 42/48 | €268,126 | €302,114 | +€33,988 | +12.7% |
| Current portion of amounts payable after more than one year | 42 | €17,006 | €16,907 | -€99 | -0.6% |
| Trade debts | 44 | €167,930 | €173,097 | +€5,167 | +3.1% |
| Suppliers | 440/4 | €167,930 | €173,097 | +€5,167 | +3.1% |
| Taxes, remuneration and social security | 45 | €80,153 | €110,087 | +€29,935 | +37.3% |
| Taxes | 450/3 | €4,104 | €6,044 | +€1,940 | +47.3% |
| Remuneration and social security | 454/9 | €76,049 | €104,043 | +€27,994 | +36.8% |
| Other amounts payable | 47/48 | €3,037 | €2,022 | -€1,015 | -33.4% |
| Remuneration, social security and pensions | 62 | €494,146 | €576,904 | +€82,758 | +16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,335 | €14,015 | -€320 | -2.2% |
| Other operating charges | 640/8 | €877 | €3,188 | +€2,312 | +263.6% |
| Gross operating margin | 9900 | €488,397 | €509,506 | +€21,109 | +4.3% |
| Operating profit (loss) | 9901 | -€20,962 | -€84,602 | -€63,640 | -303.6% |
| Financial income | 75/76B | €6,479 | €17,140 | +€10,660 | +164.5% |
| Recurring financial income | 75 | €6,479 | €17,140 | +€10,660 | +164.5% |
| Financial charges | 65/66B | €9,365 | €14,054 | +€4,690 | +50.1% |
| Recurring financial charges | 65 | €9,365 | €14,054 | +€4,690 | +50.1% |
| Profit (loss) for the period before taxes | 9903 | -€23,847 | -€81,517 | -€57,669 | -241.8% |
| Income taxes | 67/77 | €492 | €297 | -€195 | -39.6% |
| Profit (loss) for the period | 9904 | -€24,339 | -€81,814 | -€57,474 | -236.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,339 | -€81,814 | -€57,474 | -236.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.