MULTICOPIE BERNARD: what changed
Two fiscal 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.
MULTICOPIE BERNARD
Largest movements
- Cash +€2,994
up €2,994 (+649.7%), from €461 to €3,455
mainly Net result for the year (+€9,379) and Trade debts (+€6,405)
- Tangible fixed assets -€1,776
down €1,776 (-24.7%), from €7,194 to €5,417
- Receivables within one year +€1,712
up €1,712 (+55.5%), from €3,088 to €4,800
of which Trade receivables: +€2,773
- Stocks and contracts +€1,636
up €1,636 (+15.8%), from €10,364 to €12,000
- Deferred charges and accrued income +€891
up €891 (+176.0%), from €507 to €1,398
- Reserves +€7,500
up €7,500 (+403.2%), from €1,860 to €9,360
of which Distributable reserves: +€7,500
- Short-term financial debts -€6,513
no longer reported in 2025 (was €6,513)
- Trade debts +€6,405
up €6,405 (+252.0%), from €2,542 to €8,947
- Other debts -€4,500
no longer reported in 2025 (was €4,500)
- Tax, wage and social debts +€2,337
up €2,337 (+122.2%), from €1,912 to €4,249
- Gross operating margin +€6,732
up €6,732 (+113.7%), from €5,923 to €12,654
- Depreciation +€1,307
up €1,307 (+278.5%), from €469 to €1,776
- Financial charges -€567
down €567 (-34.4%), from €1,649 to €1,082
- Staff costs -€409
new in 2025: -€409
- Other operating charges -€213
down €213 (-20.1%), from €1,063 to €850
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 | €23,613 | €29,070 | +€5,457 | +23.1% |
| Fixed assets | 21/28 | €9,194 | €7,417 | -€1,776 | -19.3% |
| Tangible fixed assets | 22/27 | €7,194 | €5,417 | -€1,776 | -24.7% |
| Furniture and vehicles | 24 | €7,194 | €5,417 | -€1,776 | -24.7% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €14,419 | €21,653 | +€7,233 | +50.2% |
| Stocks and contracts in progress | 3 | €10,364 | €12,000 | +€1,636 | +15.8% |
| Stocks | 30/36 | €10,364 | €12,000 | +€1,636 | +15.8% |
| Amounts receivable within one year | 40/41 | €3,088 | €4,800 | +€1,712 | +55.5% |
| Trade receivables | 40 | €1,152 | €3,924 | +€2,773 | +240.8% |
| Other amounts receivable | 41 | €1,936 | €876 | -€1,060 | -54.8% |
| Cash at bank and in hand | 54/58 | €461 | €3,455 | +€2,994 | +649.7% |
| Deferred charges and accrued income | 490/1 | €507 | €1,398 | +€891 | +176.0% |
| Total equity and liabilities | 10/49 | €23,613 | €29,070 | +€5,457 | +23.1% |
| Equity | 10/15 | €6,495 | €15,874 | +€9,379 | +144.4% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €1,860 | €9,360 | +€7,500 | +403.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €7,500 | +€7,500 | |
| Profit (loss) carried forward | 14 | -€1,865 | €14 | +€1,879 | |
| Amounts payable | 17/49 | €17,118 | €13,196 | -€3,922 | -22.9% |
| Amounts payable within one year | 42/48 | €15,467 | €13,196 | -€2,271 | -14.7% |
| Financial debts | 43 | €6,513 | - | -€6,513 | |
| Other loans | 439 | €6,513 | - | -€6,513 | |
| Trade debts | 44 | €2,542 | €8,947 | +€6,405 | +252.0% |
| Suppliers | 440/4 | €2,542 | €8,947 | +€6,405 | +252.0% |
| Taxes, remuneration and social security | 45 | €1,912 | €4,249 | +€2,337 | +122.2% |
| Taxes | 450/3 | €1,912 | €4,249 | +€2,337 | +122.2% |
| Other amounts payable | 47/48 | €4,500 | - | -€4,500 | |
| Accrued charges and deferred income | 492/3 | €1,651 | - | -€1,651 | |
| Non-recurring operating income | 76A | - | €58 | +€58 | |
| Remuneration, social security and pensions | 62 | - | -€409 | -€409 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €469 | €1,776 | +€1,307 | +278.5% |
| Other operating charges | 640/8 | €1,063 | €850 | -€213 | -20.1% |
| Non-recurring operating charges | 66A | €97 | €64 | -€33 | -33.7% |
| Gross operating margin | 9900 | €5,923 | €12,654 | +€6,732 | +113.7% |
| Operating profit (loss) | 9901 | €4,293 | €10,374 | +€6,080 | +141.6% |
| Financial income | 75/76B | €7 | €87 | +€80 | +1181.6% |
| Recurring financial income | 75 | €7 | €87 | +€80 | +1181.6% |
| Financial charges | 65/66B | €1,649 | €1,082 | -€567 | -34.4% |
| Recurring financial charges | 65 | €1,649 | €1,082 | -€567 | -34.4% |
| Profit (loss) for the period before taxes | 9903 | €2,652 | €9,379 | +€6,727 | +253.7% |
| Profit (loss) for the period | 9904 | €2,652 | €9,379 | +€6,727 | +253.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,652 | €9,379 | +€6,727 | +253.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.