BERNEZ: 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.
BERNEZ
Largest movements
- Receivables within one year -€13,131
down €13,131 (-70.6%), from €18,611 to €5,480
of which Other amounts receivable: -€6,682
- Cash +€7,844
up €7,844 (+466.2%), from €1,682 to €9,526
mainly Receivables within one year (+€13,131) and Tax, wage and social debts (+€4,244)
- Deferred charges and accrued income -€1,341
down €1,341 (-28.3%), from €4,731 to €3,390
- Receivables after one year -€1,013
down €1,013 (-1.8%), from €56,713 to €55,700
- Tangible fixed assets -€888
down €888 (-65.0%), from €1,366 to €478
- Profit (loss) carried forward -€8,926
down €8,926 (-28.1%), from €31,759 to €22,832
- Current portion of long-term debt -€5,000
no longer reported in 2025 (was €5,000)
- Tax, wage and social debts +€4,244
up €4,244 (+57.5%), from €7,388 to €11,632
of which Taxes: +€4,609
- Trade debts +€1,152
up €1,152 (+24.5%), from €4,695 to €5,847
- Gross operating margin -€14,438
down €14,438 (-40.3%), from €35,823 to €21,385
- Taxes -€2,987
down €2,987 (-95.8%), from €3,119 to €132
- Staff costs +€1,571
up €1,571 (+5.7%), from €27,326 to €28,897
- Depreciation -€925
down €925 (-51.0%), from €1,814 to €888
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 | €83,104 | €74,574 | -€8,530 | -10.3% |
| Fixed assets | 21/28 | €1,366 | €478 | -€888 | -65.0% |
| Tangible fixed assets | 22/27 | €1,366 | €478 | -€888 | -65.0% |
| Furniture and vehicles | 24 | €1,366 | €478 | -€888 | -65.0% |
| Current assets | 29/58 | €81,737 | €74,096 | -€7,642 | -9.3% |
| Amounts receivable after more than one year | 29 | €56,713 | €55,700 | -€1,013 | -1.8% |
| Other amounts receivable | 291 | €56,713 | €55,700 | -€1,013 | -1.8% |
| Amounts receivable within one year | 40/41 | €18,611 | €5,480 | -€13,131 | -70.6% |
| Trade receivables | 40 | €11,930 | €5,480 | -€6,450 | -54.1% |
| Other amounts receivable | 41 | €6,682 | - | -€6,682 | |
| Cash at bank and in hand | 54/58 | €1,682 | €9,526 | +€7,844 | +466.2% |
| Deferred charges and accrued income | 490/1 | €4,731 | €3,390 | -€1,341 | -28.3% |
| Total equity and liabilities | 10/49 | €83,104 | €74,574 | -€8,530 | -10.3% |
| Equity | 10/15 | €66,021 | €57,095 | -€8,926 | -13.5% |
| Contributions | 10/11 | €16,000 | €16,000 | = | 0.0% |
| Reserves | 13 | €18,263 | €18,263 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €16,403 | €16,403 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,759 | €22,832 | -€8,926 | -28.1% |
| Amounts payable | 17/49 | €17,083 | €17,479 | +€396 | +2.3% |
| Amounts payable within one year | 42/48 | €17,083 | €17,479 | +€396 | +2.3% |
| Current portion of amounts payable after more than one year | 42 | €5,000 | - | -€5,000 | |
| Trade debts | 44 | €4,695 | €5,847 | +€1,152 | +24.5% |
| Suppliers | 440/4 | €4,695 | €5,847 | +€1,152 | +24.5% |
| Taxes, remuneration and social security | 45 | €7,388 | €11,632 | +€4,244 | +57.5% |
| Taxes | 450/3 | €3,497 | €8,107 | +€4,609 | +131.8% |
| Remuneration and social security | 454/9 | €3,890 | €3,525 | -€365 | -9.4% |
| Remuneration, social security and pensions | 62 | €27,326 | €28,897 | +€1,571 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,814 | €888 | -€925 | -51.0% |
| Other operating charges | 640/8 | €1,146 | €1,188 | +€42 | +3.7% |
| Gross operating margin | 9900 | €35,823 | €21,385 | -€14,438 | -40.3% |
| Operating profit (loss) | 9901 | €5,536 | -€9,589 | -€15,125 | |
| Financial income | 75/76B | €1,027 | €964 | -€64 | -6.2% |
| Recurring financial income | 75 | €1,027 | €964 | -€64 | -6.2% |
| Financial charges | 65/66B | €295 | €168 | -€126 | -42.9% |
| Recurring financial charges | 65 | €295 | €168 | -€126 | -42.9% |
| Profit (loss) for the period before taxes | 9903 | €6,269 | -€8,794 | -€15,063 | |
| Income taxes | 67/77 | €3,119 | €132 | -€2,987 | -95.8% |
| Profit (loss) for the period | 9904 | €3,150 | -€8,926 | -€12,076 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,150 | -€8,926 | -€12,076 |
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 11 October 2026 via checked.be.