BERNIER 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.
BERNIER CONSULTING
Largest movements
- Cash -€16,819
down €16,819 (-17.3%), from €97,000 to €80,181
mainly Other debts (-€39,656) and Tax, wage and social debts (-€5,796)
- Deferred charges and accrued income -€2,441
down €2,441 (-24.1%), from €10,113 to €7,672
- Other debts -€39,656
down €39,656 (-88.8%), from €44,637 to €4,981
- Reserves +€25,222
up €25,222 (+36.7%), from €68,738 to €93,959
- Tax, wage and social debts -€5,796
down €5,796 (-52.2%), from €11,113 to €5,318
- Gross operating margin +€22,937
up €22,937 (+42.7%), from €53,741 to €76,678
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 | €126,525 | €106,919 | -€19,606 | -15.5% |
| Fixed assets | 21/28 | €1,047 | €393 | -€654 | -62.4% |
| Tangible fixed assets | 22/27 | €1,047 | €393 | -€654 | -62.4% |
| Furniture and vehicles | 24 | €1,047 | €393 | -€654 | -62.4% |
| Current assets | 29/58 | €125,478 | €106,526 | -€18,952 | -15.1% |
| Amounts receivable within one year | 40/41 | €18,365 | €18,673 | +€308 | +1.7% |
| Trade receivables | 40 | €18,140 | €13,561 | -€4,580 | -25.2% |
| Other amounts receivable | 41 | €225 | €5,112 | +€4,887 | +2,177% |
| Cash at bank and in hand | 54/58 | €97,000 | €80,181 | -€16,819 | -17.3% |
| Deferred charges and accrued income | 490/1 | €10,113 | €7,672 | -€2,441 | -24.1% |
| Total equity and liabilities | 10/49 | €126,525 | €106,919 | -€19,606 | -15.5% |
| Equity | 10/15 | €70,138 | €95,359 | +€25,222 | +36.0% |
| Contributions | 10/11 | €1,400 | €1,400 | = | 0.0% |
| Reserves | 13 | €68,738 | €93,959 | +€25,222 | +36.7% |
| Distributable reserves | 133 | €68,738 | €93,959 | +€25,222 | +36.7% |
| Amounts payable | 17/49 | €56,387 | €11,560 | -€44,828 | -79.5% |
| Amounts payable within one year | 42/48 | €56,387 | €11,560 | -€44,828 | -79.5% |
| Trade debts | 44 | €637 | €1,262 | +€624 | +98.0% |
| Suppliers | 440/4 | €637 | €1,262 | +€624 | +98.0% |
| Taxes, remuneration and social security | 45 | €11,113 | €5,318 | -€5,796 | -52.2% |
| Taxes | 450/3 | €11,113 | €5,318 | -€5,796 | -52.2% |
| Other amounts payable | 47/48 | €44,637 | €4,981 | -€39,656 | -88.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €923 | €654 | -€269 | -29.2% |
| Other operating charges | 640/8 | €438 | €400 | -€39 | -8.8% |
| Non-recurring operating charges | 66A | - | €37,616 | +€37,616 | |
| Gross operating margin | 9900 | €53,741 | €76,678 | +€22,937 | +42.7% |
| Operating profit (loss) | 9901 | €52,380 | €38,008 | -€14,371 | -27.4% |
| Financial charges | 65/66B | €1,473 | €2,196 | +€723 | +49.1% |
| Recurring financial charges | 65 | €1,473 | €2,196 | +€723 | +49.1% |
| Profit (loss) for the period before taxes | 9903 | €50,907 | €35,812 | -€15,094 | -29.7% |
| Income taxes | 67/77 | €11,135 | €10,591 | -€545 | -4.9% |
| Profit (loss) for the period | 9904 | €39,772 | €25,222 | -€14,550 | -36.6% |
| Profit (loss) for the period to be appropriated | 9905 | €39,772 | €25,222 | -€14,550 | -36.6% |
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 15 October 2026 via checked.be.