BERNIX PARTNERS: 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.
BERNIX PARTNERS
Largest movements
- Stocks and contracts -€24,633
down €24,633 (-18.3%), from €134,758 to €110,125
- Receivables within one year -€4,465
down €4,465 (-13.1%), from €34,029 to €29,564
of which Other amounts receivable: -€3,886
- Intangible fixed assets -€4,442
down €4,442 (-14.4%), from €30,837 to €26,395
- Profit (loss) carried forward -€111,524
down €111,524 (-58.6%), from -€190,158 to -€301,682
- Short-term financial debts +€61,973
up €61,973 (+18.7%), from €332,159 to €394,133
- Other debts +€15,236
up €15,236 (+69.4%), from €21,962 to €37,198
- Financial charges +€34,031
up €34,031 (+110%), from €30,843 to €64,874
- Write-downs +€20,625
new in 2025: €20,625
- Other operating charges -€14,177
no longer reported in 2025 (was €14,177)
- Gross operating margin -€10,247
down €10,247 (-93.8%), from -€10,929 to -€21,176
- Financial income -€879
no longer reported in 2025 (was €879)
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 | €201,824 | €167,314 | -€34,510 | -17.1% |
| Fixed assets | 21/28 | €31,621 | €26,772 | -€4,849 | -15.3% |
| Intangible fixed assets | 21 | €30,837 | €26,395 | -€4,442 | -14.4% |
| Tangible fixed assets | 22/27 | €784 | €377 | -€407 | -51.9% |
| Plant, machinery and equipment | 23 | €784 | €377 | -€407 | -51.9% |
| Current assets | 29/58 | €170,203 | €140,542 | -€29,661 | -17.4% |
| Stocks and contracts in progress | 3 | €134,758 | €110,125 | -€24,633 | -18.3% |
| Stocks | 30/36 | €134,758 | €110,125 | -€24,633 | -18.3% |
| Amounts receivable within one year | 40/41 | €34,029 | €29,564 | -€4,465 | -13.1% |
| Trade receivables | 40 | €22,449 | €21,871 | -€578 | -2.6% |
| Other amounts receivable | 41 | €11,580 | €7,694 | -€3,886 | -33.6% |
| Cash at bank and in hand | 54/58 | €596 | €852 | +€256 | +43.0% |
| Deferred charges and accrued income | 490/1 | €820 | - | -€820 | |
| Total equity and liabilities | 10/49 | €201,824 | €167,314 | -€34,510 | -17.1% |
| Equity | 10/15 | -€185,158 | -€296,682 | -€111,524 | -60.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€190,158 | -€301,682 | -€111,524 | -58.6% |
| Amounts payable | 17/49 | €386,982 | €463,996 | +€77,014 | +19.9% |
| Amounts payable within one year | 42/48 | €386,982 | €463,996 | +€77,014 | +19.9% |
| Financial debts | 43 | €332,159 | €394,133 | +€61,973 | +18.7% |
| Credit institutions | 430/8 | €332,159 | €394,133 | +€61,973 | +18.7% |
| Trade debts | 44 | €32,346 | €31,528 | -€818 | -2.5% |
| Suppliers | 440/4 | €32,346 | €31,528 | -€818 | -2.5% |
| Taxes, remuneration and social security | 45 | €515 | €1,137 | +€623 | +121% |
| Taxes | 450/3 | €515 | €1,137 | +€623 | +121% |
| Other amounts payable | 47/48 | €21,962 | €37,198 | +€15,236 | +69.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,849 | €4,849 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €20,625 | +€20,625 | |
| Other operating charges | 640/8 | €14,177 | - | -€14,177 | |
| Gross operating margin | 9900 | -€10,929 | -€21,176 | -€10,247 | -93.8% |
| Operating profit (loss) | 9901 | -€29,956 | -€46,650 | -€16,695 | -55.7% |
| Financial income | 75/76B | €879 | - | -€879 | |
| Recurring financial income | 75 | €879 | - | -€879 | |
| Financial charges | 65/66B | €30,843 | €64,874 | +€34,031 | +110% |
| Recurring financial charges | 65 | €30,843 | €64,874 | +€34,031 | +110% |
| Profit (loss) for the period before taxes | 9903 | -€59,919 | -€111,524 | -€51,605 | -86.1% |
| Profit (loss) for the period | 9904 | -€59,919 | -€111,524 | -€51,605 | -86.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€59,919 | -€111,524 | -€51,605 | -86.1% |
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 15 October 2026 via checked.be.