BERNN: 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.
BERNN
Largest movements
- Stocks and contracts +€60,155
up €60,155 (+16.7%), from €361,123 to €421,278
- Tangible fixed assets +€38,146
up €38,146 (+16996.1%), from €224 to €38,371
of which Land and buildings: +€28,367
- Trade debts +€49,936
up €49,936 (+2163.6%), from €2,308 to €52,244
- Debts after one year +€21,776
new in 2025: €21,776
- Other debts +€18,450
up €18,450 (+2073.4%), from €890 to €19,340
- Current portion of long-term debt +€8,444
new in 2025: €8,444
- Depreciation +€3,214
new in 2025: €3,214
- Other operating charges +€2,523
up €2,523 (+224.0%), from €1,126 to €3,649
- Gross operating margin +€1,863
up €1,863 (+16.8%), from €11,091 to €12,954
- Financial charges +€1,697
up €1,697 (+1930.6%), from €88 to €1,785
- Staff costs +€1,667
up €1,667 (+55.6%), from €2,997 to €4,663
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 | €379,313 | €476,555 | +€97,243 | +25.6% |
| Fixed assets | 21/28 | €224 | €38,371 | +€38,146 | +16996.1% |
| Tangible fixed assets | 22/27 | €224 | €38,371 | +€38,146 | +16996.1% |
| Land and buildings | 22 | - | €28,367 | +€28,367 | |
| Furniture and vehicles | 24 | €224 | €10,004 | +€9,779 | +4357.1% |
| Current assets | 29/58 | €379,088 | €438,185 | +€59,097 | +15.6% |
| Stocks and contracts in progress | 3 | €361,123 | €421,278 | +€60,155 | +16.7% |
| Stocks | 30/36 | €361,123 | €421,278 | +€60,155 | +16.7% |
| Amounts receivable within one year | 40/41 | €2,709 | €2,458 | -€251 | -9.3% |
| Trade receivables | 40 | €499 | €229 | -€269 | -54.1% |
| Other amounts receivable | 41 | €2,210 | €2,229 | +€18 | +0.8% |
| Cash at bank and in hand | 54/58 | €15,257 | €14,449 | -€807 | -5.3% |
| Total equity and liabilities | 10/49 | €379,313 | €476,555 | +€97,243 | +25.6% |
| Equity | 10/15 | €372,685 | €373,546 | +€861 | +0.2% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €317,685 | €318,546 | +€861 | +0.3% |
| Amounts payable | 17/49 | €6,627 | €103,009 | +€96,382 | +1454.3% |
| Amounts payable after more than one year | 17 | - | €21,776 | +€21,776 | |
| Financial debts | 170/4 | - | €21,776 | +€21,776 | |
| Amounts payable within one year | 42/48 | €6,627 | €81,233 | +€74,606 | +1125.7% |
| Current portion of amounts payable after more than one year | 42 | - | €8,444 | +€8,444 | |
| Trade debts | 44 | €2,308 | €52,244 | +€49,936 | +2163.6% |
| Suppliers | 440/4 | €2,308 | €52,244 | +€49,936 | +2163.6% |
| Taxes, remuneration and social security | 45 | €3,429 | €1,205 | -€2,225 | -64.9% |
| Taxes | 450/3 | €2,677 | €349 | -€2,329 | -87.0% |
| Remuneration and social security | 454/9 | €752 | €856 | +€104 | +13.9% |
| Other amounts payable | 47/48 | €890 | €19,340 | +€18,450 | +2073.4% |
| Remuneration, social security and pensions | 62 | €2,997 | €4,663 | +€1,667 | +55.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,214 | +€3,214 | |
| Other operating charges | 640/8 | €1,126 | €3,649 | +€2,523 | +224.0% |
| Gross operating margin | 9900 | €11,091 | €12,954 | +€1,863 | +16.8% |
| Operating profit (loss) | 9901 | €6,968 | €1,427 | -€5,541 | -79.5% |
| Financial income | 75/76B | €264 | €1,567 | +€1,304 | +494.6% |
| Recurring financial income | 75 | €264 | €1,567 | +€1,304 | +494.6% |
| Financial charges | 65/66B | €88 | €1,785 | +€1,697 | +1930.6% |
| Recurring financial charges | 65 | €88 | €1,785 | +€1,697 | +1930.6% |
| Profit (loss) for the period before taxes | 9903 | €7,144 | €1,210 | -€5,934 | -83.1% |
| Income taxes | 67/77 | €1,786 | €349 | -€1,437 | -80.5% |
| Profit (loss) for the period | 9904 | €5,358 | €861 | -€4,497 | -83.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,358 | €861 | -€4,497 | -83.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.