BERNEL: 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.
BERNEL
Largest movements
- Receivables within one year +€20,727
up €20,727 (+21.2%), from €97,862 to €118,589
- Tangible fixed assets -€5,995
down €5,995 (-9.2%), from €65,079 to €59,084
- Profit (loss) carried forward +€10,998
up €10,998 (+12.4%), from €88,558 to €99,556
- Trade debts +€3,708
up €3,708 (+135.1%), from €2,744 to €6,452
- Gross operating margin +€435
up €435 (+1.7%), from €25,909 to €26,344
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 | €162,947 | €177,676 | +€14,729 | +9.0% |
| Fixed assets | 21/28 | €65,079 | €59,084 | -€5,995 | -9.2% |
| Tangible fixed assets | 22/27 | €65,079 | €59,084 | -€5,995 | -9.2% |
| Land and buildings | 22 | €65,079 | €59,084 | -€5,995 | -9.2% |
| Current assets | 29/58 | €97,868 | €118,592 | +€20,724 | +21.2% |
| Amounts receivable within one year | 40/41 | €97,862 | €118,589 | +€20,727 | +21.2% |
| Other amounts receivable | 41 | €97,862 | €118,589 | +€20,727 | +21.2% |
| Cash at bank and in hand | 54/58 | €6 | €3 | -€3 | -50.0% |
| Total equity and liabilities | 10/49 | €162,947 | €177,676 | +€14,729 | +9.0% |
| Equity | 10/15 | €156,208 | €167,206 | +€10,998 | +7.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | - | -€5,000 | |
| Issued capital | 100 | €5,000 | - | -€5,000 | |
| Reserves | 13 | €62,650 | €62,650 | = | 0.0% |
| Distributable reserves | 133 | €62,650 | €62,650 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,558 | €99,556 | +€10,998 | +12.4% |
| Amounts payable | 17/49 | €6,739 | €10,470 | +€3,731 | +55.4% |
| Amounts payable within one year | 42/48 | €6,739 | €10,470 | +€3,731 | +55.4% |
| Trade debts | 44 | €2,744 | €6,452 | +€3,708 | +135.1% |
| Suppliers | 440/4 | €2,744 | €6,452 | +€3,708 | +135.1% |
| Taxes, remuneration and social security | 45 | €3,995 | €4,018 | +€23 | +0.6% |
| Taxes | 450/3 | - | €4,018 | +€4,018 | |
| Remuneration and social security | 454/9 | €3,995 | - | -€3,995 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,995 | €5,995 | = | 0.0% |
| Other operating charges | 640/8 | €5,104 | €5,265 | +€161 | +3.2% |
| Gross operating margin | 9900 | €25,909 | €26,344 | +€435 | +1.7% |
| Operating profit (loss) | 9901 | €14,810 | €15,084 | +€274 | +1.9% |
| Financial charges | 65/66B | €5 | €29 | +€24 | +480.0% |
| Recurring financial charges | 65 | €5 | €29 | +€24 | +480.0% |
| Profit (loss) for the period before taxes | 9903 | €14,805 | €15,055 | +€250 | +1.7% |
| Income taxes | 67/77 | €3,993 | €4,057 | +€64 | +1.6% |
| Profit (loss) for the period | 9904 | €10,812 | €10,998 | +€186 | +1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,812 | €10,998 | +€186 | +1.7% |
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 7 October 2026 via checked.be.