BERNERS DOMINIK: 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 DOMINIK
Largest movements
- Receivables within one year -€15,496
down €15,496 (-51.0%), from €30,395 to €14,899
- Financial fixed assets +€15,000
up €15,000 (+3.7%), from €401,500 to €416,500
- Other debts +€49,823
up €49,823 (+25.6%), from €194,459 to €244,282
- Tax, wage and social debts -€25,305
down €25,305 (-78.4%), from €32,278 to €6,973
of which Remuneration and social security: -€20,700
- Debts after one year -€17,372
down €17,372 (-16.0%), from €108,563 to €91,191
of which Financial debts: -€77,372
- Gross operating margin -€18,015
down €18,015 (-99.8%), from €18,053 to €38
- Financial charges -€11,951
down €11,951 (-89.3%), from €13,387 to €1,437
of which Non-recurring financial charges: -€11,814
- Other operating charges +€937
up €937 (+1,574%), from €60 to €997
- Depreciation -€408
down €408 (-50.4%), from €809 to €401
- Taxes -€221
down €221 (-23.2%), from €949 to €729
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 | €433,038 | €432,952 | -€87 | 0.0% |
| Fixed assets | 21/28 | €401,901 | €416,500 | +€14,599 | +3.6% |
| Tangible fixed assets | 22/27 | €401 | €0 | -€401 | -100% |
| Furniture and vehicles | 24 | €401 | €0 | -€401 | -100% |
| Financial fixed assets | 28 | €401,500 | €416,500 | +€15,000 | +3.7% |
| Current assets | 29/58 | €31,137 | €16,452 | -€14,686 | -47.2% |
| Amounts receivable within one year | 40/41 | €30,395 | €14,899 | -€15,496 | -51.0% |
| Trade receivables | 40 | €30,395 | €14,899 | -€15,496 | -51.0% |
| Cash at bank and in hand | 54/58 | €100 | €19 | -€81 | -81.0% |
| Deferred charges and accrued income | 490/1 | €642 | €1,534 | +€892 | +139% |
| Total equity and liabilities | 10/49 | €433,038 | €432,952 | -€87 | 0.0% |
| Equity | 10/15 | €68,549 | €65,024 | -€3,525 | -5.1% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,451 | -€4,976 | -€3,525 | -243% |
| Amounts payable | 17/49 | €364,489 | €367,928 | +€3,439 | +0.9% |
| Amounts payable after more than one year | 17 | €108,563 | €91,191 | -€17,372 | -16.0% |
| Financial debts | 170/4 | €108,563 | €31,191 | -€77,372 | -71.3% |
| Other amounts payable | 178/9 | - | €60,000 | +€60,000 | |
| Amounts payable within one year | 42/48 | €254,714 | €275,525 | +€20,811 | +8.2% |
| Current portion of amounts payable after more than one year | 42 | €19,780 | €19,906 | +€127 | +0.6% |
| Trade debts | 44 | €8,198 | €4,364 | -€3,834 | -46.8% |
| Suppliers | 440/4 | €8,198 | €4,364 | -€3,834 | -46.8% |
| Taxes, remuneration and social security | 45 | €32,278 | €6,973 | -€25,305 | -78.4% |
| Taxes | 450/3 | €11,578 | €6,973 | -€4,605 | -39.8% |
| Remuneration and social security | 454/9 | €20,700 | - | -€20,700 | |
| Other amounts payable | 47/48 | €194,459 | €244,282 | +€49,823 | +25.6% |
| Accrued charges and deferred income | 492/3 | €1,213 | €1,213 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €809 | €401 | -€408 | -50.4% |
| Other operating charges | 640/8 | €60 | €997 | +€937 | +1,574% |
| Gross operating margin | 9900 | €18,053 | €38 | -€18,015 | -99.8% |
| Operating profit (loss) | 9901 | €17,185 | -€1,360 | -€18,545 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €13,387 | €1,437 | -€11,951 | -89.3% |
| Recurring financial charges | 65 | €1,573 | €1,437 | -€137 | -8.7% |
| Non-recurring financial charges | 66B | €11,814 | - | -€11,814 | |
| Profit (loss) for the period before taxes | 9903 | €3,798 | -€2,796 | -€6,594 | |
| Income taxes | 67/77 | €949 | €729 | -€221 | -23.2% |
| Profit (loss) for the period | 9904 | €2,848 | -€3,525 | -€6,374 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,848 | -€3,525 | -€6,374 |
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 26 October 2026 via checked.be.