Bernon 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.
Bernon Consulting
Largest movements
- Cash -€19,599
down €19,599 (-47.1%), from €41,643 to €22,044
mainly Contributions, distributions and other (-€36,145) and Other debts (-€17,737)
- Tangible fixed assets -€8,263
down €8,263 (-46.0%), from €17,947 to €9,684
- Receivables within one year +€2,907
up €2,907 (+25.7%), from €11,300 to €14,207
of which Trade receivables: +€4,632
- Other debts -€17,737
down €17,737 (-33.1%), from €53,600 to €35,863
- Current portion of long-term debt -€3,255
no longer reported in 2025 (was €3,255)
- Tax, wage and social debts -€2,244
down €2,244 (-21.8%), from €10,317 to €8,073
- Trade debts -€1,885
no longer reported in 2025 (was €1,885)
- Gross operating margin -€6,712
down €6,712 (-9.9%), from €67,588 to €60,876
- Taxes -€1,306
down €1,306 (-8.7%), from €15,070 to €13,764
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 | €71,057 | €45,936 | -€25,121 | -35.4% |
| Fixed assets | 21/28 | €17,947 | €9,684 | -€8,263 | -46.0% |
| Tangible fixed assets | 22/27 | €17,947 | €9,684 | -€8,263 | -46.0% |
| Plant, machinery and equipment | 23 | €5,371 | €3,094 | -€2,277 | -42.4% |
| Furniture and vehicles | 24 | €9,238 | €6,590 | -€2,648 | -28.7% |
| Leasing and similar rights | 25 | €3,338 | - | -€3,338 | |
| Current assets | 29/58 | €53,109 | €36,252 | -€16,858 | -31.7% |
| Amounts receivable within one year | 40/41 | €11,300 | €14,207 | +€2,907 | +25.7% |
| Trade receivables | 40 | €9,571 | €14,203 | +€4,632 | +48.4% |
| Other amounts receivable | 41 | €1,729 | €5 | -€1,724 | -99.7% |
| Cash at bank and in hand | 54/58 | €41,643 | €22,044 | -€19,599 | -47.1% |
| Deferred charges and accrued income | 490/1 | €166 | - | -€166 | |
| Total equity and liabilities | 10/49 | €71,057 | €45,936 | -€25,121 | -35.4% |
| Equity | 10/15 | €2,000 | €2,000 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Amounts payable | 17/49 | €69,057 | €43,936 | -€25,121 | -36.4% |
| Amounts payable within one year | 42/48 | €69,057 | €43,936 | -€25,121 | -36.4% |
| Current portion of amounts payable after more than one year | 42 | €3,255 | - | -€3,255 | |
| Trade debts | 44 | €1,885 | - | -€1,885 | |
| Suppliers | 440/4 | €1,885 | - | -€1,885 | |
| Taxes, remuneration and social security | 45 | €10,317 | €8,073 | -€2,244 | -21.8% |
| Taxes | 450/3 | €10,317 | €8,073 | -€2,244 | -21.8% |
| Other amounts payable | 47/48 | €53,600 | €35,863 | -€17,737 | -33.1% |
| Non-recurring operating income | 76A | - | €3 | +€3 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,766 | €9,488 | -€278 | -2.8% |
| Other operating charges | 640/8 | €1,210 | €1,098 | -€112 | -9.2% |
| Gross operating margin | 9900 | €67,588 | €60,876 | -€6,712 | -9.9% |
| Operating profit (loss) | 9901 | €56,613 | €50,291 | -€6,322 | -11.2% |
| Financial charges | 65/66B | €162 | €382 | +€220 | +136.4% |
| Recurring financial charges | 65 | €162 | €382 | +€220 | +136.4% |
| Profit (loss) for the period before taxes | 9903 | €56,451 | €49,909 | -€6,542 | -11.6% |
| Income taxes | 67/77 | €15,070 | €13,764 | -€1,306 | -8.7% |
| Profit (loss) for the period | 9904 | €41,381 | €36,145 | -€5,236 | -12.7% |
| Profit (loss) for the period to be appropriated | 9905 | €41,381 | €36,145 | -€5,236 | -12.7% |
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 9 October 2026 via checked.be.