BERNIKI: what changed
Two fiscal 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.
BERNIKI
Largest movements
- Financial fixed assets -€2,168
no longer reported in 2025 (was €2,168)
- Receivables within one year -€336
no longer reported in 2025 (was €336)
of which Other amounts receivable: -€236
- Cash -€284
no longer reported in 2025 (was €284)
mainly Trade debts (-€7,492) and Net result for the year (-€1,307)
- Trade debts -€7,492
no longer reported in 2025 (was €7,492)
- Debts after one year +€5,479
up €5,479 (+5.1%), from €107,193 to €112,671
- Profit (loss) carried forward -€1,307
down €1,307 (-1.0%), from -€132,659 to -€133,965
- Short-term financial debts +€532
up €532 (+30.2%), from €1,762 to €2,294
- Gross operating margin +€4,560
up €4,560 (+87.2%), from -€5,233 to -€672
- Financial charges +€214
up €214 (+50.7%), from €421 to €634
- Other operating charges -€176
no longer reported in 2025 (was €176)
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 | €2,789 | - | -€2,789 | |
| Fixed assets | 21/28 | €2,168 | - | -€2,168 | |
| Financial fixed assets | 28 | €2,168 | - | -€2,168 | |
| Current assets | 29/58 | €620 | - | -€620 | |
| Amounts receivable within one year | 40/41 | €336 | - | -€336 | |
| Trade receivables | 40 | €100 | - | -€100 | |
| Other amounts receivable | 41 | €236 | - | -€236 | |
| Cash at bank and in hand | 54/58 | €284 | - | -€284 | |
| Total equity and liabilities | 10/49 | €2,789 | €0 | -€2,789 | -100.0% |
| Equity | 10/15 | -€113,659 | -€114,965 | -€1,307 | -1.1% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€132,659 | -€133,965 | -€1,307 | -1.0% |
| Amounts payable | 17/49 | €116,447 | €114,965 | -€1,482 | -1.3% |
| Amounts payable after more than one year | 17 | €107,193 | €112,671 | +€5,479 | +5.1% |
| Other amounts payable | 178/9 | €107,193 | €112,671 | +€5,479 | +5.1% |
| Amounts payable within one year | 42/48 | €9,255 | €2,294 | -€6,961 | -75.2% |
| Financial debts | 43 | €1,762 | €2,294 | +€532 | +30.2% |
| Credit institutions | 430/8 | €1,762 | €2,294 | +€532 | +30.2% |
| Trade debts | 44 | €7,492 | - | -€7,492 | |
| Suppliers | 440/4 | €7,492 | - | -€7,492 | |
| Non-recurring operating income | 76A | - | €3,145 | +€3,145 | |
| Other operating charges | 640/8 | €176 | - | -€176 | |
| Gross operating margin | 9900 | -€5,233 | -€672 | +€4,560 | +87.2% |
| Operating profit (loss) | 9901 | -€5,409 | -€672 | +€4,736 | +87.6% |
| Financial charges | 65/66B | €421 | €634 | +€214 | +50.7% |
| Recurring financial charges | 65 | €421 | €634 | +€214 | +50.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,829 | -€1,307 | +€4,523 | +77.6% |
| Profit (loss) for the period | 9904 | -€5,829 | -€1,307 | +€4,523 | +77.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,829 | -€1,307 | +€4,523 | +77.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.