Le Cellier de Bernard: 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 Cellier de Bernard
Largest movements
- Cash +€2,600
up €2,600 (+97.0%), from €2,679 to €5,280
mainly Stocks and contracts (+€2,251) and Receivables within one year (+€1,538)
- Stocks and contracts -€2,251
down €2,251 (-39.1%), from €5,763 to €3,512
- Receivables within one year -€1,538
down €1,538 (-67.9%), from €2,266 to €727
- Profit (loss) carried forward -€1,022
down €1,022 (-15.9%), from -€6,422 to -€7,444
- Trade debts -€201
down €201 (-81.4%), from €247 to €46
- Gross operating margin -€714
down €714 (-36.4%), from €1,960 to €1,246
- Other operating charges -€586
down €586 (-20.8%), from €2,812 to €2,226
- Depreciation -€221
no longer reported in 2025 (was €221)
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 | €10,708 | €9,519 | -€1,188 | -11.1% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €10,708 | €9,519 | -€1,188 | -11.1% |
| Stocks and contracts in progress | 3 | €5,763 | €3,512 | -€2,251 | -39.1% |
| Stocks | 30/36 | €5,763 | €3,512 | -€2,251 | -39.1% |
| Amounts receivable within one year | 40/41 | €2,266 | €727 | -€1,538 | -67.9% |
| Trade receivables | 40 | €2,266 | €727 | -€1,538 | -67.9% |
| Cash at bank and in hand | 54/58 | €2,679 | €5,280 | +€2,600 | +97.0% |
| Total equity and liabilities | 10/49 | €10,708 | €9,519 | -€1,188 | -11.1% |
| Equity | 10/15 | -€98 | -€1,120 | -€1,022 | -1,039% |
| Contributions | 10/11 | €6,324 | €6,324 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,422 | -€7,444 | -€1,022 | -15.9% |
| Amounts payable | 17/49 | €10,806 | €10,640 | -€167 | -1.5% |
| Amounts payable within one year | 42/48 | €10,806 | €10,640 | -€167 | -1.5% |
| Trade debts | 44 | €247 | €46 | -€201 | -81.4% |
| Suppliers | 440/4 | €247 | €46 | -€201 | -81.4% |
| Taxes, remuneration and social security | 45 | €1,264 | €1,279 | +€15 | +1.2% |
| Taxes | 450/3 | €1,264 | €1,279 | +€15 | +1.2% |
| Other amounts payable | 47/48 | €9,296 | €9,314 | +€18 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €221 | - | -€221 | |
| Other operating charges | 640/8 | €2,812 | €2,226 | -€586 | -20.8% |
| Gross operating margin | 9900 | €1,960 | €1,246 | -€714 | -36.4% |
| Operating profit (loss) | 9901 | -€1,073 | -€980 | +€93 | +8.7% |
| Financial charges | 65/66B | €42 | €42 | -€0 | -0.8% |
| Recurring financial charges | 65 | €42 | €42 | -€0 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,115 | -€1,022 | +€94 | +8.4% |
| Profit (loss) for the period | 9904 | -€1,115 | -€1,022 | +€94 | +8.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,115 | -€1,022 | +€94 | +8.4% |
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 25 October 2026 via checked.be.