BERNIE CONSULTING: 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.
BERNIE CONSULTING
Largest movements
- Receivables within one year -€5,604
down €5,604 (-23.4%), from €23,997 to €18,393
of which Other amounts receivable: -€6,549
- Cash -€1,139
down €1,139 (-3.9%), from €28,954 to €27,815
mainly Net result for the year (-€4,045) and Trade debts (-€3,760)
- Financial fixed assets -€1,000
down €1,000 (-100%), from €1,000 to €0
- Profit (loss) carried forward -€4,045
down €4,045 (-50.1%), from -€8,069 to -€12,114
- Trade debts -€3,760
down €3,760 (-99.4%), from €3,783 to €23
- Depreciation -€400
down €400 (-86.6%), from €462 to €62
- Gross operating margin -€207
down €207 (-5.9%), from -€3,493 to -€3,700
- Financial income -€169
down €169 (-21.4%), from €790 to €620
- Taxes +€44
up €44, from -€44 to €0
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 | €54,013 | €46,208 | -€7,805 | -14.5% |
| Fixed assets | 21/28 | €1,062 | €0 | -€1,062 | -100% |
| Tangible fixed assets | 22/27 | €62 | €0 | -€62 | -100% |
| Furniture and vehicles | 24 | €62 | €0 | -€62 | -100% |
| Financial fixed assets | 28 | €1,000 | €0 | -€1,000 | -100% |
| Current assets | 29/58 | €52,952 | €46,208 | -€6,743 | -12.7% |
| Amounts receivable within one year | 40/41 | €23,997 | €18,393 | -€5,604 | -23.4% |
| Trade receivables | 40 | €405 | €1,350 | +€945 | +233% |
| Other amounts receivable | 41 | €23,592 | €17,043 | -€6,549 | -27.8% |
| Cash at bank and in hand | 54/58 | €28,954 | €27,815 | -€1,139 | -3.9% |
| Total equity and liabilities | 10/49 | €54,013 | €46,208 | -€7,805 | -14.5% |
| Equity | 10/15 | €50,230 | €46,185 | -€4,045 | -8.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €38,299 | €38,299 | = | 0.0% |
| Distributable reserves | 133 | €38,299 | €38,299 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,069 | -€12,114 | -€4,045 | -50.1% |
| Amounts payable | 17/49 | €3,783 | €23 | -€3,760 | -99.4% |
| Amounts payable within one year | 42/48 | €3,783 | €23 | -€3,760 | -99.4% |
| Trade debts | 44 | €3,783 | €23 | -€3,760 | -99.4% |
| Suppliers | 440/4 | €3,783 | €23 | -€3,760 | -99.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €462 | €62 | -€400 | -86.6% |
| Other operating charges | 640/8 | €742 | €760 | +€18 | +2.4% |
| Non-recurring operating charges | 66A | €295 | €0 | -€295 | -100% |
| Gross operating margin | 9900 | -€3,493 | -€3,700 | -€207 | -5.9% |
| Operating profit (loss) | 9901 | -€4,992 | -€4,521 | +€470 | +9.4% |
| Financial income | 75/76B | €790 | €620 | -€169 | -21.4% |
| Recurring financial income | 75 | €790 | €620 | -€169 | -21.4% |
| Financial charges | 65/66B | €169 | €144 | -€25 | -15.0% |
| Recurring financial charges | 65 | €169 | €144 | -€25 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,371 | -€4,045 | +€326 | +7.5% |
| Income taxes | 67/77 | -€44 | €0 | +€44 | |
| Profit (loss) for the period | 9904 | -€4,328 | -€4,045 | +€283 | +6.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,328 | -€4,045 | +€283 | +6.5% |
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 28 October 2026 via checked.be.