BERNERS: 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.
BERNERS
Largest movements
- Current investments -€100,000
down €100,000 (-65.6%), from €152,435 to €52,435
- Cash +€55,439
up €55,439 (+381.1%), from €14,545 to €69,984
mainly Current investments (+€100,000) and Receivables after one year (+€25,200)
- Receivables within one year +€45,352
up €45,352 (+340.1%), from €13,334 to €58,685
of which Other amounts receivable: +€47,303
- Receivables after one year -€25,200
down €25,200 (-52.3%), from €48,200 to €23,000
- Tangible fixed assets -€23,972
down €23,972 (-38.9%), from €61,676 to €37,704
of which Plant, machinery and equipment: -€15,132
- Profit (loss) carried forward -€46,914
new in 2025: -€46,914
- Gross operating margin -€158,917
down €158,917, from €137,332 to -€21,585
- Financial income +€4,156
up €4,156 (+2281.6%), from €182 to €4,338
- Taxes -€2,416
down €2,416 (-84.5%), from €2,860 to €444
- Other operating charges +€1,781
up €1,781 (+46.4%), from €3,841 to €5,622
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 | €292,751 | €244,822 | -€47,929 | -16.4% |
| Fixed assets | 21/28 | €62,238 | €38,267 | -€23,972 | -38.5% |
| Tangible fixed assets | 22/27 | €61,676 | €37,704 | -€23,972 | -38.9% |
| Land and buildings | 22 | €14,664 | €9,571 | -€5,094 | -34.7% |
| Plant, machinery and equipment | 23 | €35,202 | €20,070 | -€15,132 | -43.0% |
| Furniture and vehicles | 24 | €11,809 | €8,064 | -€3,745 | -31.7% |
| Financial fixed assets | 28 | €563 | €563 | = | 0.0% |
| Current assets | 29/58 | €230,513 | €206,555 | -€23,958 | -10.4% |
| Amounts receivable after more than one year | 29 | €48,200 | €23,000 | -€25,200 | -52.3% |
| Other amounts receivable | 291 | €48,200 | €23,000 | -€25,200 | -52.3% |
| Amounts receivable within one year | 40/41 | €13,334 | €58,685 | +€45,352 | +340.1% |
| Trade receivables | 40 | €1,951 | - | -€1,951 | |
| Other amounts receivable | 41 | €11,383 | €58,685 | +€47,303 | +415.6% |
| Current investments | 50/53 | €152,435 | €52,435 | -€100,000 | -65.6% |
| Cash at bank and in hand | 54/58 | €14,545 | €69,984 | +€55,439 | +381.1% |
| Deferred charges and accrued income | 490/1 | €1,999 | €2,450 | +€452 | +22.6% |
| Total equity and liabilities | 10/49 | €292,751 | €244,822 | -€47,929 | -16.4% |
| Equity | 10/15 | €188,435 | €139,645 | -€48,789 | -25.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €126,435 | €124,559 | -€1,876 | -1.5% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €38,692 | €36,817 | -€1,876 | -4.8% |
| Distributable reserves | 133 | €81,542 | €81,542 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€46,914 | -€46,914 | |
| Provisions and deferred taxes | 16 | €102,498 | €101,874 | -€625 | -0.6% |
| Provisions for liabilities and charges | 160/5 | €100,000 | €100,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €100,000 | €100,000 | = | 0.0% |
| Deferred taxes | 168 | €2,498 | €1,874 | -€625 | -25.0% |
| Amounts payable | 17/49 | €1,819 | €3,303 | +€1,484 | +81.6% |
| Amounts payable within one year | 42/48 | €1,819 | €3,303 | +€1,484 | +81.6% |
| Trade debts | 44 | €1,819 | €3,303 | +€1,484 | +81.6% |
| Suppliers | 440/4 | €1,819 | €3,303 | +€1,484 | +81.6% |
| Non-recurring operating income | 76A | €248,027 | - | -€248,027 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,000 | €23,972 | -€28 | -0.1% |
| Other operating charges | 640/8 | €3,841 | €5,622 | +€1,781 | +46.4% |
| Non-recurring operating charges | 66A | €100,000 | - | -€100,000 | |
| Gross operating margin | 9900 | €137,332 | -€21,585 | -€158,917 | |
| Operating profit (loss) | 9901 | €9,490 | -€51,179 | -€60,669 | |
| Financial income | 75/76B | €182 | €4,338 | +€4,156 | +2281.6% |
| Recurring financial income | 75 | €182 | €4,338 | +€4,156 | +2281.6% |
| Financial charges | 65/66B | €2,446 | €2,130 | -€316 | -12.9% |
| Recurring financial charges | 65 | €2,446 | €2,130 | -€316 | -12.9% |
| Profit (loss) for the period before taxes | 9903 | €7,227 | -€48,970 | -€56,197 | |
| Transfer from deferred taxes | 780 | €625 | €625 | = | 0.0% |
| Income taxes | 67/77 | €2,860 | €444 | -€2,416 | -84.5% |
| Profit (loss) for the period | 9904 | €4,992 | -€48,789 | -€53,781 | |
| Transfer from tax-exempt reserves | 789 | €1,876 | €1,876 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,867 | -€46,914 | -€53,781 |
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 9 October 2026 via checked.be.