BERNARENT: 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.
BERNARENT
Largest movements
- Tangible fixed assets +€46,087
up €46,087 (+8.7%), from €530,453 to €576,540
of which Furniture and vehicles: +€51,329
- Receivables within one year -€8,056
down €8,056 (-80.6%), from €10,000 to €1,944
- Trade debts +€32,711
up €32,711 (+3941.4%), from €830 to €33,541
- Debts after one year -€9,738
down €9,738 (-3.1%), from €315,080 to €305,342
- Current portion of long-term debt +€7,606
up €7,606 (+22.6%), from €33,705 to €41,311
- Reserves +€7,092
up €7,092 (+23.2%), from €30,514 to €37,605
- Financial income +€9,519
up €9,519 (+421.4%), from €2,259 to €11,778
of which Financial income: +€9,519
- Depreciation +€8,940
up €8,940 (+31.9%), from €27,994 to €36,933
- Other operating charges +€4,669
up €4,669 (+122.4%), from €3,814 to €8,483
- Financial charges -€1,071
down €1,071 (-5.3%), from €20,106 to €19,035
- Gross operating margin -€789
down €789 (-1.2%), from €63,449 to €62,660
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 | €544,225 | €584,271 | +€40,047 | +7.4% |
| Fixed assets | 21/28 | €530,453 | €576,540 | +€46,087 | +8.7% |
| Tangible fixed assets | 22/27 | €530,453 | €576,540 | +€46,087 | +8.7% |
| Land and buildings | 22 | €505,248 | €507,196 | +€1,948 | +0.4% |
| Plant, machinery and equipment | 23 | €20,991 | €13,802 | -€7,190 | -34.3% |
| Furniture and vehicles | 24 | €4,213 | €55,542 | +€51,329 | +1218.3% |
| Current assets | 29/58 | €13,772 | €7,732 | -€6,040 | -43.9% |
| Amounts receivable within one year | 40/41 | €10,000 | €1,944 | -€8,056 | -80.6% |
| Trade receivables | 40 | €10,000 | €1,944 | -€8,056 | -80.6% |
| Cash at bank and in hand | 54/58 | €985 | €499 | -€486 | -49.3% |
| Deferred charges and accrued income | 490/1 | €2,787 | €5,289 | +€2,502 | +89.8% |
| Total equity and liabilities | 10/49 | €544,225 | €584,271 | +€40,047 | +7.4% |
| Equity | 10/15 | €35,514 | €42,605 | +€7,092 | +20.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €30,514 | €37,605 | +€7,092 | +23.2% |
| Distributable reserves | 133 | €30,514 | €37,605 | +€7,092 | +23.2% |
| Amounts payable | 17/49 | €508,711 | €541,666 | +€32,955 | +6.5% |
| Amounts payable after more than one year | 17 | €315,080 | €305,342 | -€9,738 | -3.1% |
| Financial debts | 170/4 | €315,080 | €305,342 | -€9,738 | -3.1% |
| Amounts payable within one year | 42/48 | €193,632 | €236,324 | +€42,693 | +22.0% |
| Current portion of amounts payable after more than one year | 42 | €33,705 | €41,311 | +€7,606 | +22.6% |
| Trade debts | 44 | €830 | €33,541 | +€32,711 | +3941.4% |
| Suppliers | 440/4 | €830 | €33,541 | +€32,711 | +3941.4% |
| Taxes, remuneration and social security | 45 | €6,994 | €11,112 | +€4,118 | +58.9% |
| Taxes | 450/3 | €6,994 | €11,112 | +€4,118 | +58.9% |
| Other amounts payable | 47/48 | €152,102 | €150,361 | -€1,742 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,994 | €36,933 | +€8,940 | +31.9% |
| Other operating charges | 640/8 | €3,814 | €8,483 | +€4,669 | +122.4% |
| Gross operating margin | 9900 | €63,449 | €62,660 | -€789 | -1.2% |
| Operating profit (loss) | 9901 | €31,641 | €17,243 | -€14,398 | -45.5% |
| Financial income | 75/76B | €2,259 | €11,778 | +€9,519 | +421.4% |
| Recurring financial income | 75 | €2,259 | €11,778 | +€9,519 | +421.4% |
| Non-recurring financial income | 76B | €2,259 | €11,778 | +€9,519 | +421.4% |
| Financial charges | 65/66B | €20,106 | €19,035 | -€1,071 | -5.3% |
| Recurring financial charges | 65 | €20,106 | €19,035 | -€1,071 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €13,795 | €9,987 | -€3,808 | -27.6% |
| Income taxes | 67/77 | €2,759 | €2,896 | +€137 | +5.0% |
| Profit (loss) for the period | 9904 | €11,036 | €7,092 | -€3,944 | -35.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,036 | €7,092 | -€3,944 | -35.7% |
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 29 September 2026 via checked.be.