LA BERNARDIE: what changed
LA BERNARDIE
Largest movements
- Tangible fixed assets -€35,106
down €35,106 (-6.7%), from €527,560 to €492,454
- Cash -€13,545
down €13,545 (-64.1%), from €21,143 to €7,598
mainly Debts after one year (-€49,584) and Trade debts (-€7,069)
- Debts after one year -€49,584
down €49,584 (-25.3%), from €196,284 to €146,700
- Trade debts -€7,069
down €7,069 (-39.9%), from €17,736 to €10,667
- Gross operating margin -€10,009
down €10,009 (-12.4%), from €80,997 to €70,988
- Other operating charges -€7,980
down €7,980 (-43.5%), from €18,340 to €10,360
- Financial charges -€1,659
down €1,659 (-7.7%), from €21,619 to €19,960
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €548,703 | €500,052 | -€48,651 | -8.9% |
| Fixed assets | 21/28 | €527,560 | €492,454 | -€35,106 | -6.7% |
| Tangible fixed assets | 22/27 | €527,560 | €492,454 | -€35,106 | -6.7% |
| Land and buildings | 22 | €527,560 | €492,454 | -€35,106 | -6.7% |
| Current assets | 29/58 | €21,143 | €7,598 | -€13,545 | -64.1% |
| Cash at bank and in hand | 54/58 | €21,143 | €7,598 | -€13,545 | -64.1% |
| Total equity and liabilities | 10/49 | €548,703 | €500,052 | -€48,651 | -8.9% |
| Equity | 10/15 | €170,984 | €174,691 | +€3,707 | +2.2% |
| Contributions | 10/11 | €138,750 | €138,750 | = | 0.0% |
| Reserves | 13 | €12,305 | €16,012 | +€3,707 | +30.1% |
| Distributable reserves | 133 | €12,305 | €16,012 | +€3,707 | +30.1% |
| Profit (loss) carried forward | 14 | €19,929 | €19,929 | = | 0.0% |
| Amounts payable | 17/49 | €377,719 | €325,361 | -€52,358 | -13.9% |
| Amounts payable after more than one year | 17 | €196,284 | €146,700 | -€49,584 | -25.3% |
| Financial debts | 170/4 | €196,284 | €146,700 | -€49,584 | -25.3% |
| Amounts payable within one year | 42/48 | €181,435 | €178,661 | -€2,774 | -1.5% |
| Current portion of amounts payable after more than one year | 42 | €49,020 | €51,460 | +€2,440 | +5.0% |
| Trade debts | 44 | €17,736 | €10,667 | -€7,069 | -39.9% |
| Suppliers | 440/4 | €17,736 | €10,667 | -€7,069 | -39.9% |
| Taxes, remuneration and social security | 45 | €1,941 | €3,796 | +€1,855 | +95.6% |
| Taxes | 450/3 | €1,941 | €3,796 | +€1,855 | +95.6% |
| Other amounts payable | 47/48 | €112,738 | €112,738 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,106 | €35,106 | = | 0.0% |
| Other operating charges | 640/8 | €18,340 | €10,360 | -€7,980 | -43.5% |
| Gross operating margin | 9900 | €80,997 | €70,988 | -€10,009 | -12.4% |
| Operating profit (loss) | 9901 | €27,551 | €25,522 | -€2,029 | -7.4% |
| Financial income | 75/76B | €31 | - | -€31 | |
| Recurring financial income | 75 | €31 | - | -€31 | |
| Financial charges | 65/66B | €21,619 | €19,960 | -€1,659 | -7.7% |
| Recurring financial charges | 65 | €21,619 | €19,960 | -€1,659 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €5,963 | €5,562 | -€401 | -6.7% |
| Income taxes | 67/77 | €1,802 | €1,855 | +€53 | +2.9% |
| Profit (loss) for the period | 9904 | €4,161 | €3,707 | -€454 | -10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,161 | €3,707 | -€454 | -10.9% |
Next steps
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 2 November 2026 via checked.be.