Maison BERNA: 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.
Maison BERNA
Largest movements
- Receivables within one year -€11,371
down €11,371 (-25.7%), from €44,290 to €32,919
of which Trade receivables: -€8,867
- Tangible fixed assets -€5,225
down €5,225 (-30.0%), from €17,418 to €12,193
- Cash +€1,546
up €1,546 (+45.5%), from €3,393 to €4,939
mainly Advances received (+€14,059) and Receivables within one year (+€11,371)
- Stocks and contracts -€1,427
down €1,427 (-13.3%), from €10,709 to €9,282
- Other debts -€23,121
down €23,121 (-96.9%), from €23,857 to €736
- Trade debts -€17,889
down €17,889 (-35.9%), from €49,895 to €32,005
- Advances received +€14,059
up €14,059 (+142%), from €9,876 to €23,935
- Profit (loss) carried forward +€7,779
up €7,779 (+21.5%), from -€36,257 to -€28,478
- Tax, wage and social debts +€2,187
up €2,187 (+131%), from €1,670 to €3,857
- Gross operating margin +€35,032
up €35,032 (+691%), from €5,068 to €40,100
- Write-downs +€13,694
new in 2025: €13,694
- Taxes +€3,558
up €3,558 (+2,378%), from €150 to €3,707
- Financial charges -€2,009
down €2,009 (-20.2%), from €9,928 to €7,919
- Other operating charges +€1,105
up €1,105 (+92.1%), from €1,200 to €2,305
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 | €77,373 | €60,677 | -€16,696 | -21.6% |
| Fixed assets | 21/28 | €17,547 | €12,322 | -€5,225 | -29.8% |
| Tangible fixed assets | 22/27 | €17,418 | €12,193 | -€5,225 | -30.0% |
| Furniture and vehicles | 24 | €17,418 | €12,193 | -€5,225 | -30.0% |
| Financial fixed assets | 28 | €129 | €129 | = | 0.0% |
| Current assets | 29/58 | €59,826 | €48,355 | -€11,470 | -19.2% |
| Stocks and contracts in progress | 3 | €10,709 | €9,282 | -€1,427 | -13.3% |
| Stocks | 30/36 | €10,709 | €9,282 | -€1,427 | -13.3% |
| Amounts receivable within one year | 40/41 | €44,290 | €32,919 | -€11,371 | -25.7% |
| Trade receivables | 40 | €38,596 | €29,730 | -€8,867 | -23.0% |
| Other amounts receivable | 41 | €5,694 | €3,190 | -€2,504 | -44.0% |
| Cash at bank and in hand | 54/58 | €3,393 | €4,939 | +€1,546 | +45.5% |
| Deferred charges and accrued income | 490/1 | €1,433 | €1,215 | -€218 | -15.2% |
| Total equity and liabilities | 10/49 | €77,373 | €60,677 | -€16,696 | -21.6% |
| Equity | 10/15 | -€7,925 | -€145 | +€7,779 | +98.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,732 | €9,732 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,872 | €7,872 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,257 | -€28,478 | +€7,779 | +21.5% |
| Amounts payable | 17/49 | €85,298 | €60,823 | -€24,475 | -28.7% |
| Amounts payable within one year | 42/48 | €85,298 | €60,533 | -€24,764 | -29.0% |
| Trade debts | 44 | €49,895 | €32,005 | -€17,889 | -35.9% |
| Suppliers | 440/4 | €49,895 | €32,005 | -€17,889 | -35.9% |
| Advances received on contracts in progress | 46 | €9,876 | €23,935 | +€14,059 | +142% |
| Taxes, remuneration and social security | 45 | €1,670 | €3,857 | +€2,187 | +131% |
| Taxes | 450/3 | €1,670 | €3,857 | +€2,187 | +131% |
| Other amounts payable | 47/48 | €23,857 | €736 | -€23,121 | -96.9% |
| Accrued charges and deferred income | 492/3 | - | €289 | +€289 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,225 | €5,225 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €13,694 | +€13,694 | |
| Other operating charges | 640/8 | €1,200 | €2,305 | +€1,105 | +92.1% |
| Gross operating margin | 9900 | €5,068 | €40,100 | +€35,032 | +691% |
| Operating profit (loss) | 9901 | -€1,357 | €18,876 | +€20,233 | |
| Financial income | 75/76B | €1,148 | €529 | -€619 | -53.9% |
| Recurring financial income | 75 | €1,148 | €529 | -€619 | -53.9% |
| Financial charges | 65/66B | €9,928 | €7,919 | -€2,009 | -20.2% |
| Recurring financial charges | 65 | €9,928 | €7,919 | -€2,009 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | -€10,137 | €11,486 | +€21,624 | |
| Income taxes | 67/77 | €150 | €3,707 | +€3,558 | +2,378% |
| Profit (loss) for the period | 9904 | -€10,287 | €7,779 | +€18,066 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,287 | €7,779 | +€18,066 |
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 24 October 2026 via checked.be.