Charles-Henri Bernard: what changed
Charles-Henri Bernard
Largest movements
- Cash -€110,451
no longer reported in 2026 (was €110,451)
mainly Contributions, distributions and other (-€157,000) and Other debts (-€93,591)
- Current investments +€8,016
up €8,016 (+12.7%), from €63,000 to €71,016
- Tangible fixed assets +€1,955
up €1,955 (+24.6%), from €7,933 to €9,887
of which Furniture and vehicles: +€2,104
- Other debts -€93,591
down €93,591 (-68.1%), from €137,395 to €43,804
- Tax, wage and social debts -€6,039
down €6,039 (-19.0%), from €31,759 to €25,720
- Current portion of long-term debt -€4,103
no longer reported in 2026 (was €4,103)
- Profit (loss) carried forward +€2,787
up €2,787 (+54.7%), from €5,100 to €7,887
- Gross operating margin +€27,223
up €27,223 (+14.1%), from €193,286 to €220,509
- Taxes +€5,934
up €5,934 (+12.2%), from €48,523 to €54,457
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €181,771 | €81,364 | -€100,408 | -55.2% |
| Fixed assets | 21/28 | €8,083 | €10,037 | +€1,955 | +24.2% |
| Tangible fixed assets | 22/27 | €7,933 | €9,887 | +€1,955 | +24.6% |
| Furniture and vehicles | 24 | €6,803 | €8,907 | +€2,104 | +30.9% |
| Other tangible fixed assets | 26 | €1,130 | €980 | -€150 | -13.2% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €173,689 | €71,326 | -€102,362 | -58.9% |
| Amounts receivable within one year | 40/41 | €53 | €311 | +€258 | +487% |
| Trade receivables | 40 | €53 | €311 | +€258 | +487% |
| Current investments | 50/53 | €63,000 | €71,016 | +€8,016 | +12.7% |
| Cash at bank and in hand | 54/58 | €110,451 | - | -€110,451 | |
| Deferred charges and accrued income | 490/1 | €185 | - | -€185 | |
| Total equity and liabilities | 10/49 | €181,771 | €81,364 | -€100,408 | -55.2% |
| Equity | 10/15 | €7,600 | €10,387 | +€2,787 | +36.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,100 | €7,887 | +€2,787 | +54.7% |
| Amounts payable | 17/49 | €174,172 | €70,977 | -€103,195 | -59.2% |
| Amounts payable after more than one year | 17 | €344 | - | -€344 | |
| Financial debts | 170/4 | €344 | - | -€344 | |
| Amounts payable within one year | 42/48 | €173,827 | €70,977 | -€102,851 | -59.2% |
| Current portion of amounts payable after more than one year | 42 | €4,103 | - | -€4,103 | |
| Trade debts | 44 | €570 | €1,453 | +€882 | +155% |
| Suppliers | 440/4 | €570 | €1,453 | +€882 | +155% |
| Taxes, remuneration and social security | 45 | €31,759 | €25,720 | -€6,039 | -19.0% |
| Taxes | 450/3 | €31,759 | €25,720 | -€6,039 | -19.0% |
| Other amounts payable | 47/48 | €137,395 | €43,804 | -€93,591 | -68.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,417 | €5,545 | +€129 | +2.4% |
| Other operating charges | 640/8 | €614 | €644 | +€30 | +4.9% |
| Gross operating margin | 9900 | €193,286 | €220,509 | +€27,223 | +14.1% |
| Operating profit (loss) | 9901 | €187,255 | €214,319 | +€27,064 | +14.5% |
| Financial income | 75/76B | €185 | €277 | +€93 | +50.0% |
| Recurring financial income | 75 | €185 | €277 | +€93 | +50.0% |
| Financial charges | 65/66B | €389 | €353 | -€36 | -9.2% |
| Recurring financial charges | 65 | €389 | €353 | -€36 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €187,052 | €214,244 | +€27,192 | +14.5% |
| Income taxes | 67/77 | €48,523 | €54,457 | +€5,934 | +12.2% |
| Profit (loss) for the period | 9904 | €138,529 | €159,787 | +€21,258 | +15.3% |
| Profit (loss) for the period to be appropriated | 9905 | €138,529 | €159,787 | +€21,258 | +15.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.