BERNIMMO: 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.
BERNIMMO
Largest movements
- Cash -€4,250
down €4,250 (-4.4%), from €96,562 to €92,312
mainly Net result for the year (-€6,083) and Trade debts (-€370)
- Tangible fixed assets -€1,526
down €1,526 (-18.0%), from €8,487 to €6,961
of which Furniture and vehicles: -€1,333
- Profit (loss) carried forward -€6,083
down €6,083 (-4.3%), from -€142,891 to -€148,974
- Financial charges -€3,296
down €3,296 (-84.6%), from €3,895 to €599
- Gross operating margin +€2,730
up €2,730 (+43.3%), from -€6,301 to -€3,571
- Depreciation +€877
up €877 (+135%), from €648 to €1,526
- Other operating charges -€197
down €197 (-33.8%), from €585 to €387
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 | €141,693 | €135,285 | -€6,409 | -4.5% |
| Fixed assets | 21/28 | €8,487 | €6,961 | -€1,526 | -18.0% |
| Tangible fixed assets | 22/27 | €8,487 | €6,961 | -€1,526 | -18.0% |
| Land and buildings | 22 | €4,643 | €4,643 | = | 0.0% |
| Plant, machinery and equipment | 23 | €318 | €126 | -€193 | -60.5% |
| Furniture and vehicles | 24 | €3,525 | €2,192 | -€1,333 | -37.8% |
| Current assets | 29/58 | €133,206 | €128,324 | -€4,883 | -3.7% |
| Stocks and contracts in progress | 3 | €32,620 | €32,620 | = | 0.0% |
| Stocks | 30/36 | €32,620 | €32,620 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,025 | €3,392 | -€633 | -15.7% |
| Trade receivables | 40 | €3,787 | €3,208 | -€579 | -15.3% |
| Other amounts receivable | 41 | €238 | €184 | -€54 | -22.8% |
| Cash at bank and in hand | 54/58 | €96,562 | €92,312 | -€4,250 | -4.4% |
| Total equity and liabilities | 10/49 | €141,693 | €135,285 | -€6,409 | -4.5% |
| Equity | 10/15 | -€37,767 | -€43,850 | -€6,083 | -16.1% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €74,137 | €74,137 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,099 | €3,099 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,124 | €2,124 | = | 0.0% |
| Distributable reserves | 133 | €68,915 | €68,915 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€142,891 | -€148,974 | -€6,083 | -4.3% |
| Amounts payable | 17/49 | €179,460 | €179,135 | -€326 | -0.2% |
| Amounts payable within one year | 42/48 | €179,460 | €179,135 | -€326 | -0.2% |
| Trade debts | 44 | €8,446 | €8,076 | -€370 | -4.4% |
| Suppliers | 440/4 | €8,446 | €8,076 | -€370 | -4.4% |
| Taxes, remuneration and social security | 45 | - | €6 | +€6 | |
| Taxes | 450/3 | - | €6 | +€6 | |
| Other amounts payable | 47/48 | €171,015 | €171,053 | +€38 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €648 | €1,526 | +€877 | +135% |
| Other operating charges | 640/8 | €585 | €387 | -€197 | -33.8% |
| Gross operating margin | 9900 | -€6,301 | -€3,571 | +€2,730 | +43.3% |
| Operating profit (loss) | 9901 | -€7,534 | -€5,484 | +€2,050 | +27.2% |
| Financial charges | 65/66B | €3,895 | €599 | -€3,296 | -84.6% |
| Recurring financial charges | 65 | €3,895 | €599 | -€3,296 | -84.6% |
| Profit (loss) for the period before taxes | 9903 | -€11,429 | -€6,083 | +€5,346 | +46.8% |
| Profit (loss) for the period | 9904 | -€11,429 | -€6,083 | +€5,346 | +46.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,429 | -€6,083 | +€5,346 | +46.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.