Eva Bernke: 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.
Eva Bernke
Largest movements
- Tangible fixed assets +€60,078
up €60,078 (+13.1%), from €460,036 to €520,113
of which Land and buildings: +€59,797
- Receivables within one year -€18,132
down €18,132 (-16.4%), from €110,270 to €92,138
of which Trade receivables: -€21,939
- Reserves +€32,180
up €32,180 (+10.3%), from €312,390 to €344,569
- Other debts +€14,270
up €14,270 (+32.7%), from €43,578 to €57,849
- Depreciation +€15,943
up €15,943 (+162.9%), from €9,789 to €25,732
- Gross operating margin -€12,619
down €12,619 (-13.8%), from €91,594 to €78,975
- Taxes -€11,084
down €11,084 (-43.2%), from €25,663 to €14,579
- Financial charges +€1,748
up €1,748 (+67.3%), from €2,599 to €4,347
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 | €597,226 | €638,237 | +€41,011 | +6.9% |
| Fixed assets | 21/28 | €460,036 | €520,113 | +€60,078 | +13.1% |
| Tangible fixed assets | 22/27 | €460,036 | €520,113 | +€60,078 | +13.1% |
| Land and buildings | 22 | €450,210 | €510,007 | +€59,797 | +13.3% |
| Furniture and vehicles | 24 | €9,826 | €10,106 | +€280 | +2.9% |
| Current assets | 29/58 | €137,190 | €118,123 | -€19,067 | -13.9% |
| Amounts receivable within one year | 40/41 | €110,270 | €92,138 | -€18,132 | -16.4% |
| Trade receivables | 40 | €104,177 | €82,238 | -€21,939 | -21.1% |
| Other amounts receivable | 41 | €6,093 | €9,899 | +€3,807 | +62.5% |
| Cash at bank and in hand | 54/58 | €26,920 | €25,976 | -€944 | -3.5% |
| Deferred charges and accrued income | 490/1 | - | €9 | +€9 | |
| Total equity and liabilities | 10/49 | €597,226 | €638,237 | +€41,011 | +6.9% |
| Equity | 10/15 | €396,958 | €429,137 | +€32,180 | +8.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €312,390 | €344,569 | +€32,180 | +10.3% |
| Distributable reserves | 133 | €312,390 | €344,569 | +€32,180 | +10.3% |
| Profit (loss) carried forward | 14 | €72,168 | €72,168 | = | 0.0% |
| Amounts payable | 17/49 | €200,268 | €209,099 | +€8,831 | +4.4% |
| Amounts payable after more than one year | 17 | €140,000 | €140,000 | = | 0.0% |
| Financial debts | 170/4 | €140,000 | €140,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €57,818 | €64,899 | +€7,081 | +12.2% |
| Trade debts | 44 | €9,035 | €3,098 | -€5,937 | -65.7% |
| Suppliers | 440/4 | €9,035 | €3,098 | -€5,937 | -65.7% |
| Taxes, remuneration and social security | 45 | €5,205 | €3,953 | -€1,252 | -24.1% |
| Taxes | 450/3 | €5,205 | €3,953 | -€1,252 | -24.1% |
| Other amounts payable | 47/48 | €43,578 | €57,849 | +€14,270 | +32.7% |
| Accrued charges and deferred income | 492/3 | €2,450 | €4,200 | +€1,750 | +71.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,789 | €25,732 | +€15,943 | +162.9% |
| Other operating charges | 640/8 | €1,504 | €2,139 | +€636 | +42.3% |
| Gross operating margin | 9900 | €91,594 | €78,975 | -€12,619 | -13.8% |
| Operating profit (loss) | 9901 | €80,302 | €51,104 | -€29,198 | -36.4% |
| Financial income | 75/76B | €8 | €1 | -€7 | -88.5% |
| Recurring financial income | 75 | €8 | €1 | -€7 | -88.5% |
| Financial charges | 65/66B | €2,599 | €4,347 | +€1,748 | +67.3% |
| Recurring financial charges | 65 | €2,599 | €4,347 | +€1,748 | +67.3% |
| Profit (loss) for the period before taxes | 9903 | €77,711 | €46,758 | -€30,953 | -39.8% |
| Income taxes | 67/77 | €25,663 | €14,579 | -€11,084 | -43.2% |
| Profit (loss) for the period | 9904 | €52,048 | €32,180 | -€19,869 | -38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €52,048 | €32,180 | -€19,869 | -38.2% |
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.