BernArt: 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.
BernArt
Largest movements
- Receivables within one year +€14,448
up €14,448 (+97.6%), from €14,803 to €29,251
of which Other amounts receivable: +€17,350
- Stocks and contracts -€8,222
down €8,222 (-4.3%), from €190,756 to €182,534
- Reserves +€37,508
up €37,508 (+25.2%), from €148,856 to €186,364
of which Distributable reserves: +€37,508
- Debts after one year -€25,174
down €25,174 (-28.8%), from €87,464 to €62,290
- Short-term financial debts -€12,266
down €12,266 (-10.7%), from €114,342 to €102,077
- Trade debts -€8,526
down €8,526 (-72.2%), from €11,808 to €3,282
- Advances received +€5,846
new in 2025: €5,846
- Financial charges -€7,112
down €7,112 (-45.7%), from €15,567 to €8,455
- Gross operating margin -€5,556
down €5,556 (-5.9%), from €94,600 to €89,044
- Taxes +€1,653
up €1,653 (+9.4%), from €17,671 to €19,324
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 | €445,306 | €445,954 | +€648 | +0.1% |
| Fixed assets | 21/28 | €196,778 | €193,478 | -€3,301 | -1.7% |
| Tangible fixed assets | 22/27 | €196,778 | €193,478 | -€3,301 | -1.7% |
| Land and buildings | 22 | €160,080 | €160,080 | = | 0.0% |
| Plant, machinery and equipment | 23 | €35,254 | €32,393 | -€2,861 | -8.1% |
| Furniture and vehicles | 24 | €1,444 | €1,005 | -€439 | -30.4% |
| Current assets | 29/58 | €248,528 | €252,476 | +€3,948 | +1.6% |
| Stocks and contracts in progress | 3 | €190,756 | €182,534 | -€8,222 | -4.3% |
| Stocks | 30/36 | €190,756 | €182,534 | -€8,222 | -4.3% |
| Amounts receivable within one year | 40/41 | €14,803 | €29,251 | +€14,448 | +97.6% |
| Trade receivables | 40 | €8,997 | €6,095 | -€2,902 | -32.3% |
| Other amounts receivable | 41 | €5,806 | €23,156 | +€17,350 | +299% |
| Cash at bank and in hand | 54/58 | €42,207 | €39,339 | -€2,868 | -6.8% |
| Deferred charges and accrued income | 490/1 | €762 | €1,352 | +€590 | +77.4% |
| Total equity and liabilities | 10/49 | €445,306 | €445,954 | +€648 | +0.1% |
| Equity | 10/15 | €192,237 | €229,745 | +€37,508 | +19.5% |
| Contributions | 10/11 | €43,381 | €43,381 | = | 0.0% |
| Reserves | 13 | €148,856 | €186,364 | +€37,508 | +25.2% |
| Tax-exempt reserves | 132 | €22,026 | €22,026 | = | 0.0% |
| Distributable reserves | 133 | €126,830 | €164,338 | +€37,508 | +29.6% |
| Amounts payable | 17/49 | €253,069 | €216,208 | -€36,860 | -14.6% |
| Amounts payable after more than one year | 17 | €87,464 | €62,290 | -€25,174 | -28.8% |
| Financial debts | 170/4 | €87,464 | €62,290 | -€25,174 | -28.8% |
| Amounts payable within one year | 42/48 | €165,605 | €153,919 | -€11,686 | -7.1% |
| Current portion of amounts payable after more than one year | 42 | €37,509 | €41,008 | +€3,499 | +9.3% |
| Financial debts | 43 | €114,342 | €102,077 | -€12,266 | -10.7% |
| Credit institutions | 430/8 | €114,342 | €102,077 | -€12,266 | -10.7% |
| Trade debts | 44 | €11,808 | €3,282 | -€8,526 | -72.2% |
| Suppliers | 440/4 | €11,808 | €3,282 | -€8,526 | -72.2% |
| Advances received on contracts in progress | 46 | - | €5,846 | +€5,846 | |
| Taxes, remuneration and social security | 45 | €1,945 | €1,706 | -€240 | -12.3% |
| Taxes | 450/3 | €1,945 | €1,706 | -€240 | -12.3% |
| Non-recurring operating income | 76A | - | €18,035 | +€18,035 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,260 | €11,108 | -€153 | -1.4% |
| Other operating charges | 640/8 | €12,905 | €12,718 | -€187 | -1.4% |
| Gross operating margin | 9900 | €94,600 | €89,044 | -€5,556 | -5.9% |
| Operating profit (loss) | 9901 | €70,435 | €65,219 | -€5,216 | -7.4% |
| Financial income | 75/76B | €35 | €67 | +€32 | +91.8% |
| Recurring financial income | 75 | €35 | €67 | +€32 | +91.8% |
| Financial charges | 65/66B | €15,567 | €8,455 | -€7,112 | -45.7% |
| Recurring financial charges | 65 | €15,567 | €8,455 | -€7,112 | -45.7% |
| Profit (loss) for the period before taxes | 9903 | €54,903 | €56,831 | +€1,928 | +3.5% |
| Income taxes | 67/77 | €17,671 | €19,324 | +€1,653 | +9.4% |
| Profit (loss) for the period | 9904 | €37,233 | €37,508 | +€275 | +0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €37,233 | €37,508 | +€275 | +0.7% |
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 18 October 2026 via checked.be.