BERNS Property Consulting: what changed
What changed
BERNS Property Consulting
NACE 68.310, Real estate agency activities
filed annual accounts (NBB)
Net result for the year
-€45,460
2024 · €37,591-€83,051
Equity
€132
2024 · €45,591-€45,459
Cash
€32,927
2024 · €13,229+€19,698
Balance sheet total
€296,259
2024 · €331,178-€34,919
Largest movements
Assets
- Tangible fixed assets -€27,898
down €27,898 (-50.9%), from €54,849 to €26,951
- Intangible fixed assets -€25,690
down €25,690 (-11.2%), from €228,951 to €203,261
- Cash +€19,698
up €19,698 (+149%), from €13,229 to €32,927
mainly Debts after one year (+€74,809) and Depreciation (+€54,344)
Equity and liabilities
- Other debts -€113,371
down €113,371 (-67.9%), from €166,969 to €53,598
- Debts after one year +€74,809
up €74,809 (+137%), from €54,796 to €129,605
- Short-term financial debts +€53,967
up €53,967 (+5,224%), from €1,033 to €55,000
- Profit (loss) carried forward -€45,459
down €45,459, from €37,591 to -€7,868
- Tax, wage and social debts -€11,793
down €11,793 (-68.6%), from €17,185 to €5,392
of which Taxes: -€15,793
Income statement
- Turnover +€137,523
new in 2025: €137,523
- Gross operating margin -€101,084
down €101,084 (-83.8%), from €120,626 to €19,542
- Taxes -€14,852
down €14,852 (-99.0%), from €15,008 to €156
- Depreciation -€4,069
down €4,069 (-7.0%), from €58,413 to €54,344
- Financial charges +€3,280
up €3,280 (+55.6%), from €5,896 to €9,176
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€37,591
Gross operating margin
-€101,084
Depreciation
+€4,069
Other operating charges
+€2,214
Financial income
+€178
Financial charges
-€3,280
Taxes
+€14,852
Result 2025
-€45,460
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€112,919
Investment
-€515
Financing
+€133,132
Cash 2024
€13,229
From operations (derived)
-€112,919
Net result for the year
-€45,460
Depreciation
+€54,344
Receivables within one year
+€1,120
Deferred charges and accrued income
-€332
Trade debts
+€2,592
Tax, wage and social debts
-€11,793
Other debts
-€113,371
Accrued charges and deferred income
-€19
Investment (derived)
-€515
Investment in fixed assets (net)
-€515
Financing
+€133,132
Debts after one year
+€74,809
Current portion of long-term debt
+€4,356
Short-term financial debts
+€53,967
Contributions, distributions and other
+€0
Cash 2025
€32,927
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €331,178 | €296,259 | -€34,919 | -10.5% |
| Formation expenses | 20 | €956 | €714 | -€242 | -25.3% |
| Fixed assets | 21/28 | €283,911 | €230,324 | -€53,587 | -18.9% |
| Intangible fixed assets | 21 | €228,951 | €203,261 | -€25,690 | -11.2% |
| Tangible fixed assets | 22/27 | €54,849 | €26,951 | -€27,898 | -50.9% |
| Furniture and vehicles | 24 | €54,849 | €26,951 | -€27,898 | -50.9% |
| Financial fixed assets | 28 | €111 | €111 | +€0 | +0.1% |
| Current assets | 29/58 | €46,311 | €65,222 | +€18,911 | +40.8% |
| Amounts receivable within one year | 40/41 | €31,828 | €30,708 | -€1,120 | -3.5% |
| Trade receivables | 40 | €6,828 | €21,865 | +€15,037 | +220% |
| Other amounts receivable | 41 | €25,000 | €8,844 | -€16,156 | -64.6% |
| Cash at bank and in hand | 54/58 | €13,229 | €32,927 | +€19,698 | +149% |
| Deferred charges and accrued income | 490/1 | €1,254 | €1,586 | +€332 | +26.5% |
| Total equity and liabilities | 10/49 | €331,178 | €296,259 | -€34,919 | -10.5% |
| Equity | 10/15 | €45,591 | €132 | -€45,459 | -99.7% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,591 | -€7,868 | -€45,459 | |
| Amounts payable | 17/49 | €285,587 | €296,128 | +€10,541 | +3.7% |
| Amounts payable after more than one year | 17 | €54,796 | €129,605 | +€74,809 | +137% |
| Financial debts | 170/4 | €54,796 | €129,605 | +€74,809 | +137% |
| Amounts payable within one year | 42/48 | €230,772 | €166,523 | -€64,249 | -27.8% |
| Current portion of amounts payable after more than one year | 42 | €43,365 | €47,721 | +€4,356 | +10.0% |
| Financial debts | 43 | €1,033 | €55,000 | +€53,967 | +5,224% |
| Credit institutions | 430/8 | €1,033 | €55,000 | +€53,967 | +5,224% |
| Trade debts | 44 | €2,220 | €4,812 | +€2,592 | +117% |
| Suppliers | 440/4 | €2,220 | €4,812 | +€2,592 | +117% |
| Taxes, remuneration and social security | 45 | €17,185 | €5,392 | -€11,793 | -68.6% |
| Taxes | 450/3 | €17,185 | €1,392 | -€15,793 | -91.9% |
| Remuneration and social security | 454/9 | - | €4,000 | +€4,000 | |
| Other amounts payable | 47/48 | €166,969 | €53,598 | -€113,371 | -67.9% |
| Accrued charges and deferred income | 492/3 | €19 | - | -€19 | |
| Turnover | 70 | - | €137,523 | +€137,523 | |
| Goods, raw materials, services and sundry goods | 60/61 | €118,636 | €120,315 | +€1,679 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,413 | €54,344 | -€4,069 | -7.0% |
| Other operating charges | 640/8 | €3,718 | €1,504 | -€2,214 | -59.6% |
| Gross operating margin | 9900 | €120,626 | €19,542 | -€101,084 | -83.8% |
| Operating profit (loss) | 9901 | €58,495 | -€36,306 | -€94,801 | |
| Financial income | 75/76B | - | €178 | +€178 | |
| Recurring financial income | 75 | - | €178 | +€178 | |
| Financial charges | 65/66B | €5,896 | €9,176 | +€3,280 | +55.6% |
| Recurring financial charges | 65 | €5,896 | €9,176 | +€3,280 | +55.6% |
| Profit (loss) for the period before taxes | 9903 | €52,599 | -€45,304 | -€97,903 | |
| Income taxes | 67/77 | €15,008 | €156 | -€14,852 | -99.0% |
| Profit (loss) for the period | 9904 | €37,591 | -€45,460 | -€83,051 | |
| Profit (loss) for the period to be appropriated | 9905 | €37,591 | -€45,460 | -€83,051 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.