JF Bernard & Co: 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.
JF Bernard & Co
Largest movements
- Cash +€52,718
up €52,718 (+6,255%), from €843 to €53,561
mainly Net result for the year (+€102,571) and Other debts (+€67,971)
- Receivables within one year +€8,272
up €8,272 (+11.1%), from €74,841 to €83,112
- Tangible fixed assets -€4,340
down €4,340 (-3.2%), from €135,787 to €131,447
of which Land and buildings: -€6,707
- Other debts +€67,971
up €67,971 (+56.3%), from €120,700 to €188,671
- Debts after one year -€13,565
down €13,565 (-45.0%), from €30,149 to €16,585
of which Financial debts: -€13,665
- Reserves +€3,000
up €3,000 (+161%), from €1,860 to €4,860
of which Distributable reserves: +€3,000
- Gross operating margin +€17,487
up €17,487 (+13.7%), from €127,511 to €144,998
- Taxes +€4,415
up €4,415 (+17.7%), from €24,957 to €29,371
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.
Derived cash bridge
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 | €211,471 | €268,120 | +€56,650 | +26.8% |
| Fixed assets | 21/28 | €135,787 | €131,447 | -€4,340 | -3.2% |
| Tangible fixed assets | 22/27 | €135,787 | €131,447 | -€4,340 | -3.2% |
| Land and buildings | 22 | €123,541 | €116,834 | -€6,707 | -5.4% |
| Plant, machinery and equipment | 23 | €4,280 | €2,854 | -€1,427 | -33.3% |
| Furniture and vehicles | 24 | €1,425 | €780 | -€644 | -45.2% |
| Other tangible fixed assets | 26 | €6,541 | €10,979 | +€4,438 | +67.9% |
| Current assets | 29/58 | €75,684 | €136,674 | +€60,990 | +80.6% |
| Amounts receivable within one year | 40/41 | €74,841 | €83,112 | +€8,272 | +11.1% |
| Trade receivables | 40 | €74,841 | €83,112 | +€8,272 | +11.1% |
| Cash at bank and in hand | 54/58 | €843 | €53,561 | +€52,718 | +6,255% |
| Total equity and liabilities | 10/49 | €211,471 | €268,120 | +€56,650 | +26.8% |
| Equity | 10/15 | €21,209 | €23,779 | +€2,571 | +12.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €4,860 | +€3,000 | +161% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €3,000 | +€3,000 | |
| Profit (loss) carried forward | 14 | €749 | €319 | -€430 | -57.4% |
| Amounts payable | 17/49 | €190,262 | €244,341 | +€54,079 | +28.4% |
| Amounts payable after more than one year | 17 | €30,149 | €16,585 | -€13,565 | -45.0% |
| Financial debts | 170/4 | €28,699 | €15,035 | -€13,665 | -47.6% |
| Other amounts payable | 178/9 | €1,450 | €1,550 | +€100 | +6.9% |
| Amounts payable within one year | 42/48 | €160,024 | €227,757 | +€67,732 | +42.3% |
| Current portion of amounts payable after more than one year | 42 | €13,463 | €13,665 | +€202 | +1.5% |
| Trade debts | 44 | €4,032 | €4,214 | +€183 | +4.5% |
| Suppliers | 440/4 | €4,032 | €4,214 | +€183 | +4.5% |
| Taxes, remuneration and social security | 45 | €21,830 | €21,207 | -€623 | -2.9% |
| Taxes | 450/3 | €21,830 | €21,207 | -€623 | -2.9% |
| Other amounts payable | 47/48 | €120,700 | €188,671 | +€67,971 | +56.3% |
| Accrued charges and deferred income | 492/3 | €88 | - | -€88 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,723 | €9,811 | +€88 | +0.9% |
| Other operating charges | 640/8 | €2,843 | €2,501 | -€342 | -12.0% |
| Gross operating margin | 9900 | €127,511 | €144,998 | +€17,487 | +13.7% |
| Operating profit (loss) | 9901 | €114,945 | €132,686 | +€17,741 | +15.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €899 | €744 | -€156 | -17.3% |
| Recurring financial charges | 65 | €899 | €744 | -€156 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €114,046 | €131,942 | +€17,896 | +15.7% |
| Income taxes | 67/77 | €24,957 | €29,371 | +€4,415 | +17.7% |
| Profit (loss) for the period | 9904 | €89,089 | €102,571 | +€13,482 | +15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €89,089 | €102,571 | +€13,482 | +15.1% |
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 20 October 2026 via checked.be.