BERNERHOFJE: 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.
BERNERHOFJE
Largest movements
- Cash -€72,775
down €72,775 (-89.3%), from €81,480 to €8,705
mainly Net result for the year (-€97,630) and Receivables within one year (-€3,864)
- Tangible fixed assets -€4,978
down €4,978 (-38.7%), from €12,875 to €7,897
of which Plant, machinery and equipment: -€3,224
- Receivables within one year +€3,864
up €3,864 (+64.4%), from €5,997 to €9,861
of which Other amounts receivable: +€3,822
- Profit (loss) carried forward -€57,046
new in 2025: -€57,046
- Reserves -€40,583
down €40,583 (-49.2%), from €82,443 to €41,860
of which Distributable reserves: -€40,583
- Other debts +€24,538
new in 2025: €24,538
- Financial charges +€121,443
up €121,443 (+68,557%), from €177 to €121,620
of which Non-recurring financial charges: +€121,479
- Gross operating margin -€27,784
down €27,784 (-46.0%), from €60,376 to €32,592
- Taxes -€9,060
down €9,060 (-85.3%), from €10,621 to €1,560
- Depreciation -€2,341
down €2,341 (-32.0%), from €7,320 to €4,978
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 | €102,501 | €29,501 | -€73,000 | -71.2% |
| Fixed assets | 21/28 | €12,875 | €7,897 | -€4,978 | -38.7% |
| Tangible fixed assets | 22/27 | €12,875 | €7,897 | -€4,978 | -38.7% |
| Plant, machinery and equipment | 23 | €11,121 | €7,897 | -€3,224 | -29.0% |
| Furniture and vehicles | 24 | €1,754 | - | -€1,754 | |
| Current assets | 29/58 | €89,625 | €21,604 | -€68,022 | -75.9% |
| Stocks and contracts in progress | 3 | €1,763 | €2,631 | +€868 | +49.3% |
| Stocks | 30/36 | €1,763 | €2,631 | +€868 | +49.3% |
| Amounts receivable within one year | 40/41 | €5,997 | €9,861 | +€3,864 | +64.4% |
| Trade receivables | 40 | €1,426 | €1,468 | +€42 | +2.9% |
| Other amounts receivable | 41 | €4,571 | €8,393 | +€3,822 | +83.6% |
| Cash at bank and in hand | 54/58 | €81,480 | €8,705 | -€72,775 | -89.3% |
| Deferred charges and accrued income | 490/1 | €386 | €407 | +€21 | +5.4% |
| Total equity and liabilities | 10/49 | €102,501 | €29,501 | -€73,000 | -71.2% |
| Equity | 10/15 | €101,043 | €3,414 | -€97,630 | -96.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €82,443 | €41,860 | -€40,583 | -49.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €80,583 | €40,000 | -€40,583 | -50.4% |
| Profit (loss) carried forward | 14 | - | -€57,046 | -€57,046 | |
| Amounts payable | 17/49 | €1,457 | €26,087 | +€24,630 | +1,690% |
| Amounts payable within one year | 42/48 | €1,457 | €26,087 | +€24,630 | +1,690% |
| Trade debts | 44 | €1,333 | €1,142 | -€191 | -14.3% |
| Suppliers | 440/4 | €1,333 | €1,142 | -€191 | -14.3% |
| Advances received on contracts in progress | 46 | €124 | €406 | +€282 | +227% |
| Other amounts payable | 47/48 | - | €24,538 | +€24,538 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,320 | €4,978 | -€2,341 | -32.0% |
| Other operating charges | 640/8 | €2,014 | €2,064 | +€49 | +2.4% |
| Gross operating margin | 9900 | €60,376 | €32,592 | -€27,784 | -46.0% |
| Operating profit (loss) | 9901 | €51,042 | €25,551 | -€25,492 | -49.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -66.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -66.7% |
| Financial charges | 65/66B | €177 | €121,620 | +€121,443 | +68,557% |
| Recurring financial charges | 65 | €177 | €141 | -€36 | -20.4% |
| Non-recurring financial charges | 66B | - | €121,479 | +€121,479 | |
| Profit (loss) for the period before taxes | 9903 | €50,865 | -€96,069 | -€146,934 | |
| Income taxes | 67/77 | €10,621 | €1,560 | -€9,060 | -85.3% |
| Profit (loss) for the period | 9904 | €40,245 | -€97,630 | -€137,874 | |
| Profit (loss) for the period to be appropriated | 9905 | €40,245 | -€97,630 | -€137,874 |
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 31 October 2026 via checked.be.