Le Bernister: 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.
Le Bernister
Largest movements
- Tangible fixed assets -€13,808
down €13,808 (-7.9%), from €174,877 to €161,070
of which Land and buildings: -€16,275
- Cash +€7,343
up €7,343 (+45.5%), from €16,143 to €23,485
mainly Depreciation (+€22,808) and Other debts (+€3,768)
- Debts after one year -€16,493
down €16,493 (-20.1%), from €82,000 to €65,507
of which Financial debts: -€8,493
- Other debts +€3,768
up €3,768 (+12.5%), from €30,023 to €33,791
- Accrued charges and deferred income +€3,632
up €3,632 (+19.8%), from €18,379 to €22,012
- Current portion of long-term debt -€3,388
down €3,388 (-28.5%), from €11,881 to €8,493
- Trade debts +€3,374
up €3,374 (+29.6%), from €11,401 to €14,775
- Other operating charges +€1,887
up €1,887 (+44.0%), from €4,294 to €6,181
- Gross operating margin -€1,743
down €1,743 (-4.6%), from €37,948 to €36,206
- Depreciation +€1,589
up €1,589 (+7.5%), from €21,219 to €22,808
- Financial charges +€574
up €574 (+11.8%), from €4,883 to €5,457
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €196,089 | €188,460 | -€7,630 | -3.9% |
| Fixed assets | 21/28 | €174,877 | €161,070 | -€13,808 | -7.9% |
| Tangible fixed assets | 22/27 | €174,877 | €161,070 | -€13,808 | -7.9% |
| Land and buildings | 22 | €169,065 | €152,790 | -€16,275 | -9.6% |
| Plant, machinery and equipment | 23 | €1,814 | €1,460 | -€354 | -19.5% |
| Furniture and vehicles | 24 | €3,998 | €6,820 | +€2,822 | +70.6% |
| Current assets | 29/58 | €21,212 | €27,390 | +€6,178 | +29.1% |
| Amounts receivable within one year | 40/41 | €2,856 | €1,482 | -€1,375 | -48.1% |
| Trade receivables | 40 | €2,450 | €845 | -€1,605 | -65.5% |
| Other amounts receivable | 41 | €406 | €637 | +€230 | +56.7% |
| Cash at bank and in hand | 54/58 | €16,143 | €23,485 | +€7,343 | +45.5% |
| Deferred charges and accrued income | 490/1 | €2,213 | €2,423 | +€210 | +9.5% |
| Total equity and liabilities | 10/49 | €196,089 | €188,460 | -€7,630 | -3.9% |
| Equity | 10/15 | €42,094 | €43,530 | +€1,436 | +3.4% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €110 | €110 | = | 0.0% |
| Non-distributable reserves | 130/1 | €110 | €110 | = | 0.0% |
| Legal reserve | 130 | €110 | €110 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,516 | -€19,080 | +€1,436 | +7.0% |
| Amounts payable | 17/49 | €153,995 | €144,930 | -€9,066 | -5.9% |
| Amounts payable after more than one year | 17 | €82,000 | €65,507 | -€16,493 | -20.1% |
| Financial debts | 170/4 | €39,515 | €31,022 | -€8,493 | -21.5% |
| Other amounts payable | 178/9 | €42,485 | €34,485 | -€8,000 | -18.8% |
| Amounts payable within one year | 42/48 | €53,616 | €57,411 | +€3,795 | +7.1% |
| Current portion of amounts payable after more than one year | 42 | €11,881 | €8,493 | -€3,388 | -28.5% |
| Trade debts | 44 | €11,401 | €14,775 | +€3,374 | +29.6% |
| Suppliers | 440/4 | €11,401 | €14,775 | +€3,374 | +29.6% |
| Taxes, remuneration and social security | 45 | €311 | €353 | +€42 | +13.4% |
| Taxes | 450/3 | €311 | €353 | +€42 | +13.4% |
| Other amounts payable | 47/48 | €30,023 | €33,791 | +€3,768 | +12.5% |
| Accrued charges and deferred income | 492/3 | €18,379 | €22,012 | +€3,632 | +19.8% |
| Non-recurring operating income | 76A | - | €3,000 | +€3,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,219 | €22,808 | +€1,589 | +7.5% |
| Other operating charges | 640/8 | €4,294 | €6,181 | +€1,887 | +44.0% |
| Non-recurring operating charges | 66A | - | €149 | +€149 | |
| Gross operating margin | 9900 | €37,948 | €36,206 | -€1,743 | -4.6% |
| Operating profit (loss) | 9901 | €12,436 | €7,068 | -€5,368 | -43.2% |
| Financial income | 75/76B | €88 | €0 | -€88 | -100.0% |
| Recurring financial income | 75 | €88 | €0 | -€88 | -100.0% |
| Financial charges | 65/66B | €4,883 | €5,457 | +€574 | +11.8% |
| Recurring financial charges | 65 | €4,883 | €5,457 | +€574 | +11.8% |
| Profit (loss) for the period before taxes | 9903 | €7,640 | €1,611 | -€6,030 | -78.9% |
| Income taxes | 67/77 | €164 | €174 | +€10 | +6.2% |
| Profit (loss) for the period | 9904 | €7,476 | €1,436 | -€6,040 | -80.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,476 | €1,436 | -€6,040 | -80.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.