Bernoull-IT: 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.
Bernoull-IT
Largest movements
- Cash -€13,678
down €13,678 (-33.7%), from €40,544 to €26,866
mainly Other debts (-€19,275) and Tax, wage and social debts (-€10,347)
- Intangible fixed assets -€6,638
down €6,638 (-23.2%), from €28,590 to €21,952
- Receivables within one year +€1,186
up €1,186 (+7.8%), from €15,154 to €16,339
of which Trade receivables: +€1,911
- Other debts -€19,275
down €19,275 (-97.3%), from €19,801 to €526
- Reserves +€12,909
up €12,909 (+29.0%), from €44,589 to €57,499
- Tax, wage and social debts -€10,347
down €10,347 (-87.0%), from €11,890 to €1,543
- Trade debts -€2,194
down €2,194 (-84.2%), from €2,607 to €413
- Gross operating margin -€39,602
down €39,602 (-62.2%), from €63,669 to €24,068
- Taxes -€7,577
down €7,577 (-67.3%), from €11,257 to €3,681
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 | €84,288 | €65,157 | -€19,131 | -22.7% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €28,590 | €21,952 | -€6,638 | -23.2% |
| Intangible fixed assets | 21 | €28,590 | €21,952 | -€6,638 | -23.2% |
| Current assets | 29/58 | €55,698 | €43,205 | -€12,493 | -22.4% |
| Amounts receivable within one year | 40/41 | €15,154 | €16,339 | +€1,186 | +7.8% |
| Trade receivables | 40 | €9,100 | €11,011 | +€1,911 | +21.0% |
| Other amounts receivable | 41 | €6,054 | €5,328 | -€725 | -12.0% |
| Cash at bank and in hand | 54/58 | €40,544 | €26,866 | -€13,678 | -33.7% |
| Total equity and liabilities | 10/49 | €84,288 | €65,157 | -€19,131 | -22.7% |
| Equity | 10/15 | €49,589 | €62,499 | +€12,909 | +26.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €44,589 | €57,499 | +€12,909 | +29.0% |
| Distributable reserves | 133 | €44,589 | €57,499 | +€12,909 | +29.0% |
| Amounts payable | 17/49 | €34,699 | €2,659 | -€32,041 | -92.3% |
| Amounts payable within one year | 42/48 | €34,298 | €2,482 | -€31,816 | -92.8% |
| Trade debts | 44 | €2,607 | €413 | -€2,194 | -84.2% |
| Suppliers | 440/4 | €2,607 | €413 | -€2,194 | -84.2% |
| Taxes, remuneration and social security | 45 | €11,890 | €1,543 | -€10,347 | -87.0% |
| Taxes | 450/3 | €11,890 | €1,543 | -€10,347 | -87.0% |
| Other amounts payable | 47/48 | €19,801 | €526 | -€19,275 | -97.3% |
| Accrued charges and deferred income | 492/3 | €401 | €177 | -€224 | -55.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,028 | €6,638 | -€390 | -5.5% |
| Other operating charges | 640/8 | €387 | €520 | +€132 | +34.2% |
| Gross operating margin | 9900 | €63,669 | €24,068 | -€39,602 | -62.2% |
| Operating profit (loss) | 9901 | €56,254 | €16,909 | -€39,345 | -69.9% |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €408 | €328 | -€80 | -19.5% |
| Recurring financial charges | 65 | €408 | €328 | -€80 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | €55,846 | €16,590 | -€39,256 | -70.3% |
| Income taxes | 67/77 | €11,257 | €3,681 | -€7,577 | -67.3% |
| Profit (loss) for the period | 9904 | €44,589 | €12,909 | -€31,680 | -71.0% |
| Profit (loss) for the period to be appropriated | 9905 | €44,589 | €12,909 | -€31,680 | -71.0% |
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 11 October 2026 via checked.be.