LA BERNEUSE: 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.
LA BERNEUSE
Largest movements
- Cash -€61,303
down €61,303 (-67.9%), from €90,228 to €28,925
mainly Other debts (-€71,831) and Contributions, distributions and other (-€69,440)
- Deferred charges and accrued income -€10,899
down €10,899 (-100.0%), from €10,899 to €0
- Current investments +€8,390
up €8,390 (+357.2%), from €2,348 to €10,738
- Tangible fixed assets -€3,990
down €3,990 (-1.6%), from €251,990 to €248,000
of which Other tangible fixed assets: -€3,990
- Other debts -€71,831
down €71,831 (-67.6%), from €106,328 to €34,497
- Reserves -€7,375
down €7,375 (-32.9%), from €22,440 to €15,065
- Tax, wage and social debts +€4,846
up €4,846 (+147.5%), from €3,286 to €8,131
of which Taxes: +€6,913
- Financial income +€5,605
up €5,605 (+3032.5%), from €185 to €5,790
- Taxes +€4,913
up €4,913 (+27.0%), from €18,218 to €23,131
- Gross operating margin -€3,546
down €3,546 (-3.8%), from €94,206 to €90,661
- Other operating charges -€1,108
down €1,108 (-59.7%), from €1,856 to €749
- Financial charges +€1,034
up €1,034 (+10.9%), from €9,471 to €10,505
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 | €378,807 | €311,004 | -€67,802 | -17.9% |
| Fixed assets | 21/28 | €275,331 | €271,341 | -€3,990 | -1.4% |
| Tangible fixed assets | 22/27 | €251,990 | €248,000 | -€3,990 | -1.6% |
| Land and buildings | 22 | €248,000 | €248,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Other tangible fixed assets | 26 | €3,990 | €0 | -€3,990 | -100.0% |
| Financial fixed assets | 28 | €23,341 | €23,341 | = | 0.0% |
| Current assets | 29/58 | €103,476 | €39,663 | -€63,812 | -61.7% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €2,348 | €10,738 | +€8,390 | +357.2% |
| Cash at bank and in hand | 54/58 | €90,228 | €28,925 | -€61,303 | -67.9% |
| Deferred charges and accrued income | 490/1 | €10,899 | €0 | -€10,899 | -100.0% |
| Total equity and liabilities | 10/49 | €378,807 | €311,004 | -€67,802 | -17.9% |
| Equity | 10/15 | €24,940 | €17,565 | -€7,375 | -29.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €22,440 | €15,065 | -€7,375 | -32.9% |
| Distributable reserves | 133 | €22,440 | €15,065 | -€7,375 | -32.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €353,867 | €293,439 | -€60,428 | -17.1% |
| Amounts payable after more than one year | 17 | €242,000 | €244,366 | +€2,366 | +1.0% |
| Financial debts | 170/4 | €242,000 | €244,366 | +€2,366 | +1.0% |
| Amounts payable within one year | 42/48 | €111,867 | €49,073 | -€62,794 | -56.1% |
| Current portion of amounts payable after more than one year | 42 | - | €3,159 | +€3,159 | |
| Financial debts | 43 | - | €76 | +€76 | |
| Credit institutions | 430/8 | - | €76 | +€76 | |
| Trade debts | 44 | €2,253 | €3,209 | +€956 | +42.4% |
| Suppliers | 440/4 | €2,253 | €3,209 | +€956 | +42.4% |
| Taxes, remuneration and social security | 45 | €3,286 | €8,131 | +€4,846 | +147.5% |
| Taxes | 450/3 | €1,218 | €8,131 | +€6,913 | +567.5% |
| Remuneration and social security | 454/9 | €2,067 | €0 | -€2,067 | -100.0% |
| Other amounts payable | 47/48 | €106,328 | €34,497 | -€71,831 | -67.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €1,856 | €749 | -€1,108 | -59.7% |
| Gross operating margin | 9900 | €94,206 | €90,661 | -€3,546 | -3.8% |
| Operating profit (loss) | 9901 | €92,350 | €89,912 | -€2,438 | -2.6% |
| Financial income | 75/76B | €185 | €5,790 | +€5,605 | +3032.5% |
| Recurring financial income | 75 | €185 | €5,790 | +€5,605 | +3032.5% |
| Financial charges | 65/66B | €9,471 | €10,505 | +€1,034 | +10.9% |
| Recurring financial charges | 65 | €9,471 | €10,505 | +€1,034 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | €83,064 | €85,197 | +€2,133 | +2.6% |
| Income taxes | 67/77 | €18,218 | €23,131 | +€4,913 | +27.0% |
| Profit (loss) for the period | 9904 | €64,846 | €62,065 | -€2,780 | -4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €64,846 | €62,065 | -€2,780 | -4.3% |
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 10 October 2026 via checked.be.