BERNUS: what changed
Two fiscal 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.
BERNUS
Largest movements
- Current investments +€300,000
new in 2025: €300,000
- Receivables within one year -€221,421
down €221,421 (-50.8%), from €435,732 to €214,312
of which Trade receivables: -€212,328
- Receivables after one year +€177,850
up €177,850 (+246.3%), from €72,200 to €250,050
- Cash +€32,614
up €32,614 (+180.1%), from €18,113 to €50,727
mainly Net result for the year (+€431,913) and Receivables within one year (+€221,421)
- Reserves +€348,089
up €348,089 (+31.4%), from €1.1m to €1.5m
of which Distributable reserves: +€348,089
- Debts after one year -€90,000
down €90,000 (-7.9%), from €1.1m to €1.1m
of which Financial debts: -€90,000
- Tax, wage and social debts +€37,172
up €37,172 (+87.2%), from €42,620 to €79,792
of which Taxes: +€36,872
- Gross operating margin +€203,771
up €203,771 (+40.2%), from €506,440 to €710,211
- Taxes +€62,929
up €62,929 (+46.1%), from €136,412 to €199,340
- Write-downs +€8,847
up €8,847, from €0 to €8,847
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 | €2,478,922 | €2,789,176 | +€310,254 | +12.5% |
| Fixed assets | 21/28 | €1,674,448 | €1,669,408 | -€5,040 | -0.3% |
| Tangible fixed assets | 22/27 | €1,667,573 | €1,662,533 | -€5,040 | -0.3% |
| Land and buildings | 22 | €1,667,341 | €1,662,533 | -€4,807 | -0.3% |
| Furniture and vehicles | 24 | €232 | €0 | -€232 | -100.0% |
| Financial fixed assets | 28 | €6,875 | €6,875 | = | 0.0% |
| Current assets | 29/58 | €804,474 | €1,119,767 | +€315,293 | +39.2% |
| Amounts receivable after more than one year | 29 | €72,200 | €250,050 | +€177,850 | +246.3% |
| Other amounts receivable | 291 | €72,200 | €250,050 | +€177,850 | +246.3% |
| Stocks and contracts in progress | 3 | €275,906 | €297,777 | +€21,871 | +7.9% |
| Stocks | 30/36 | €275,906 | €297,777 | +€21,871 | +7.9% |
| Amounts receivable within one year | 40/41 | €435,732 | €214,312 | -€221,421 | -50.8% |
| Trade receivables | 40 | €227,945 | €15,616 | -€212,328 | -93.1% |
| Other amounts receivable | 41 | €207,788 | €198,696 | -€9,092 | -4.4% |
| Current investments | 50/53 | - | €300,000 | +€300,000 | |
| Cash at bank and in hand | 54/58 | €18,113 | €50,727 | +€32,614 | +180.1% |
| Deferred charges and accrued income | 490/1 | €2,522 | €6,901 | +€4,379 | +173.6% |
| Total equity and liabilities | 10/49 | €2,478,922 | €2,789,176 | +€310,254 | +12.5% |
| Equity | 10/15 | €1,127,604 | €1,474,471 | +€346,866 | +30.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,107,782 | €1,455,871 | +€348,089 | +31.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,107,782 | €1,455,871 | +€348,089 | +31.4% |
| Profit (loss) carried forward | 14 | €1,223 | €0 | -€1,223 | -100.0% |
| Amounts payable | 17/49 | €1,351,318 | €1,314,705 | -€36,613 | -2.7% |
| Amounts payable after more than one year | 17 | €1,145,000 | €1,055,000 | -€90,000 | -7.9% |
| Financial debts | 170/4 | €720,000 | €630,000 | -€90,000 | -12.5% |
| Other amounts payable | 178/9 | €425,000 | €425,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €174,643 | €224,621 | +€49,978 | +28.6% |
| Current portion of amounts payable after more than one year | 42 | €90,000 | €90,000 | = | 0.0% |
| Trade debts | 44 | €1,064 | €13,020 | +€11,956 | +1124.2% |
| Suppliers | 440/4 | €1,064 | €13,020 | +€11,956 | +1124.2% |
| Taxes, remuneration and social security | 45 | €42,620 | €79,792 | +€37,172 | +87.2% |
| Taxes | 450/3 | €42,620 | €79,492 | +€36,872 | +86.5% |
| Remuneration and social security | 454/9 | - | €300 | +€300 | |
| Other amounts payable | 47/48 | €40,959 | €41,809 | +€850 | +2.1% |
| Accrued charges and deferred income | 492/3 | €31,675 | €35,084 | +€3,410 | +10.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,713 | €5,040 | -€673 | -11.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €8,847 | +€8,847 | |
| Other operating charges | 640/8 | €5,466 | €9,757 | +€4,291 | +78.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €506,440 | €710,211 | +€203,771 | +40.2% |
| Operating profit (loss) | 9901 | €495,261 | €686,567 | +€191,306 | +38.6% |
| Financial income | 75/76B | €1,491 | €6,695 | +€5,204 | +349.1% |
| Recurring financial income | 75 | €1,491 | €6,695 | +€5,204 | +349.1% |
| Financial charges | 65/66B | €61,680 | €62,008 | +€329 | +0.5% |
| Recurring financial charges | 65 | €61,680 | €62,008 | +€329 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | €435,073 | €631,253 | +€196,181 | +45.1% |
| Income taxes | 67/77 | €136,412 | €199,340 | +€62,929 | +46.1% |
| Profit (loss) for the period | 9904 | €298,661 | €431,913 | +€133,252 | +44.6% |
| Profit (loss) for the period to be appropriated | 9905 | €298,661 | €431,913 | +€133,252 | +44.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.