BERNARDI GLOBALITY: 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 GLOBALITY
Largest movements
- Tangible fixed assets -€7,815
down €7,815 (-25.0%), from €31,273 to €23,458
- Financial fixed assets +€7,477
up €7,477 (+23.0%), from €32,538 to €40,015
- Cash -€1,597
down €1,597 (-7.7%), from €20,873 to €19,275
mainly Debts after one year (-€8,339) and Investment in fixed assets (net) (-€7,477)
- Receivables within one year +€1,368
up €1,368 (+60.2%), from €2,274 to €3,642
- Debts after one year -€8,339
down €8,339 (-45.2%), from €18,436 to €10,097
- Reserves +€4,545
up €4,545 (+100.0%), from €4,545 to €9,091
- Profit (loss) carried forward +€2,281
up €2,281 (+4.9%), from €46,139 to €48,420
- Purchases and services -€94,680
no longer reported in 2025 (was €94,680)
- Turnover -€91,980
no longer reported in 2025 (was €91,980)
- Gross operating margin +€5,858
up €5,858 (+33.3%), from €17,613 to €23,470
- Taxes +€1,360
up €1,360 (+36.5%), from €3,726 to €5,086
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 | €87,466 | €87,150 | -€315 | -0.4% |
| Fixed assets | 21/28 | €63,811 | €63,473 | -€338 | -0.5% |
| Tangible fixed assets | 22/27 | €31,273 | €23,458 | -€7,815 | -25.0% |
| Furniture and vehicles | 24 | €31,273 | €23,458 | -€7,815 | -25.0% |
| Financial fixed assets | 28 | €32,538 | €40,015 | +€7,477 | +23.0% |
| Current assets | 29/58 | €23,655 | €23,677 | +€22 | +0.1% |
| Amounts receivable within one year | 40/41 | €2,274 | €3,642 | +€1,368 | +60.2% |
| Other amounts receivable | 41 | €2,274 | €3,642 | +€1,368 | +60.2% |
| Cash at bank and in hand | 54/58 | €20,873 | €19,275 | -€1,597 | -7.7% |
| Deferred charges and accrued income | 490/1 | €509 | €760 | +€251 | +49.3% |
| Total equity and liabilities | 10/49 | €87,466 | €87,150 | -€315 | -0.4% |
| Equity | 10/15 | €60,084 | €66,911 | +€6,826 | +11.4% |
| Contributions | 10/11 | €9,400 | €9,400 | = | 0.0% |
| Reserves | 13 | €4,545 | €9,091 | +€4,545 | +100.0% |
| Distributable reserves | 133 | €4,545 | €9,091 | +€4,545 | +100.0% |
| Profit (loss) carried forward | 14 | €46,139 | €48,420 | +€2,281 | +4.9% |
| Amounts payable | 17/49 | €27,382 | €20,240 | -€7,142 | -26.1% |
| Amounts payable after more than one year | 17 | €18,436 | €10,097 | -€8,339 | -45.2% |
| Financial debts | 170/4 | €18,436 | €10,097 | -€8,339 | -45.2% |
| Amounts payable within one year | 42/48 | €8,946 | €10,142 | +€1,197 | +13.4% |
| Current portion of amounts payable after more than one year | 42 | €8,057 | €8,339 | +€281 | +3.5% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €240 | €455 | +€215 | +89.4% |
| Taxes | 450/3 | €240 | €455 | +€215 | +89.4% |
| Other amounts payable | 47/48 | €648 | €1,349 | +€701 | +108.2% |
| Turnover | 70 | €91,980 | - | -€91,980 | |
| Non-recurring operating income | 76A | €1,793 | - | -€1,793 | |
| Goods, raw materials, services and sundry goods | 60/61 | €94,680 | - | -€94,680 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,098 | €7,815 | +€717 | +10.1% |
| Other operating charges | 640/8 | €2,512 | €1,778 | -€734 | -29.2% |
| Gross operating margin | 9900 | €17,613 | €23,470 | +€5,858 | +33.3% |
| Operating profit (loss) | 9901 | €8,003 | €13,877 | +€5,874 | +73.4% |
| Financial charges | 65/66B | €1,325 | €1,106 | -€219 | -16.6% |
| Recurring financial charges | 65 | €1,325 | €1,106 | -€219 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | €6,678 | €12,772 | +€6,094 | +91.2% |
| Income taxes | 67/77 | €3,726 | €5,086 | +€1,360 | +36.5% |
| Profit (loss) for the period | 9904 | €2,952 | €7,685 | +€4,733 | +160.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,952 | €7,685 | +€4,733 | +160.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.