Maison BerNaTho: 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 BerNaTho
Largest movements
- Cash -€83,929
down €83,929 (-43.8%), from €191,653 to €107,724
mainly Net result for the year (-€60,093) and Tax, wage and social debts (-€11,019)
- Receivables within one year +€9,137
up €9,137 (+42.1%), from €21,712 to €30,849
of which Trade receivables: +€5,697
- Tangible fixed assets -€8,356
down €8,356 (-24.6%), from €34,003 to €25,647
of which Furniture and vehicles: -€7,954
- Profit (loss) carried forward -€32,493
down €32,493, from €281 to -€32,212
- Reserves -€27,600
down €27,600 (-22.9%), from €120,304 to €92,704
of which Distributable reserves: -€27,600
- Tax, wage and social debts -€11,019
down €11,019 (-97.9%), from €11,259 to €240
- Trade debts -€7,764
down €7,764 (-48.3%), from €16,080 to €8,316
- Other debts -€4,036
down €4,036 (-9.2%), from €43,952 to €39,915
- Gross operating margin -€102,073
down €102,073, from €51,888 to -€50,184
- Taxes -€11,275
no longer reported in 2025 (was €11,275)
- Financial charges -€1,594
down €1,594 (-81.9%), from €1,945 to €352
- Depreciation +€1,367
up €1,367 (+17.1%), from €8,005 to €9,372
- Other operating charges -€603
down €603 (-76.5%), from €788 to €185
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 | €250,602 | €167,839 | -€82,763 | -33.0% |
| Fixed assets | 21/28 | €34,416 | €26,060 | -€8,356 | -24.3% |
| Tangible fixed assets | 22/27 | €34,003 | €25,647 | -€8,356 | -24.6% |
| Plant, machinery and equipment | 23 | €2,637 | €2,235 | -€402 | -15.2% |
| Furniture and vehicles | 24 | €31,366 | €23,412 | -€7,954 | -25.4% |
| Financial fixed assets | 28 | €413 | €413 | = | 0.0% |
| Current assets | 29/58 | €216,187 | €141,779 | -€74,408 | -34.4% |
| Amounts receivable within one year | 40/41 | €21,712 | €30,849 | +€9,137 | +42.1% |
| Trade receivables | 40 | €18,881 | €24,577 | +€5,697 | +30.2% |
| Other amounts receivable | 41 | €2,831 | €6,271 | +€3,440 | +122% |
| Cash at bank and in hand | 54/58 | €191,653 | €107,724 | -€83,929 | -43.8% |
| Deferred charges and accrued income | 490/1 | €2,822 | €3,206 | +€384 | +13.6% |
| Total equity and liabilities | 10/49 | €250,602 | €167,839 | -€82,763 | -33.0% |
| Equity | 10/15 | €156,385 | €96,292 | -€60,093 | -38.4% |
| Contributions | 10/11 | €35,800 | €35,800 | = | 0.0% |
| Reserves | 13 | €120,304 | €92,704 | -€27,600 | -22.9% |
| Non-distributable reserves | 130/1 | €3,580 | €3,580 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,580 | €3,580 | = | 0.0% |
| Distributable reserves | 133 | €116,724 | €89,124 | -€27,600 | -23.6% |
| Profit (loss) carried forward | 14 | €281 | -€32,212 | -€32,493 | |
| Amounts payable | 17/49 | €94,217 | €71,546 | -€22,671 | -24.1% |
| Amounts payable after more than one year | 17 | €12,821 | €8,965 | -€3,857 | -30.1% |
| Financial debts | 170/4 | €12,821 | €8,965 | -€3,857 | -30.1% |
| Amounts payable within one year | 42/48 | €81,396 | €62,582 | -€18,814 | -23.1% |
| Current portion of amounts payable after more than one year | 42 | €3,780 | €3,857 | +€76 | +2.0% |
| Trade debts | 44 | €16,080 | €8,316 | -€7,764 | -48.3% |
| Suppliers | 440/4 | €16,080 | €8,316 | -€7,764 | -48.3% |
| Advances received on contracts in progress | 46 | €6,325 | €10,254 | +€3,929 | +62.1% |
| Taxes, remuneration and social security | 45 | €11,259 | €240 | -€11,019 | -97.9% |
| Taxes | 450/3 | €11,259 | €240 | -€11,019 | -97.9% |
| Other amounts payable | 47/48 | €43,952 | €39,915 | -€4,036 | -9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,005 | €9,372 | +€1,367 | +17.1% |
| Other operating charges | 640/8 | €788 | €185 | -€603 | -76.5% |
| Gross operating margin | 9900 | €51,888 | -€50,184 | -€102,073 | |
| Operating profit (loss) | 9901 | €43,096 | -€59,741 | -€102,836 | |
| Financial income | 75/76B | €26 | €0 | -€26 | -99.4% |
| Recurring financial income | 75 | €26 | €0 | -€26 | -99.4% |
| Financial charges | 65/66B | €1,945 | €352 | -€1,594 | -81.9% |
| Recurring financial charges | 65 | €1,945 | €352 | -€1,594 | -81.9% |
| Profit (loss) for the period before taxes | 9903 | €41,176 | -€60,093 | -€101,269 | |
| Income taxes | 67/77 | €11,275 | - | -€11,275 | |
| Profit (loss) for the period | 9904 | €29,901 | -€60,093 | -€89,993 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,901 | -€60,093 | -€89,993 |
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.