Sint-Bernardus: 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.
Sint-Bernardus
Largest movements
- Current investments -€917,971
down €917,971 (-8.2%), from €11.2m to €10.3m
- Tangible fixed assets +€805,043
up €805,043 (+11.2%), from €7.2m to €8.0m
of which Land and buildings: +€3.7m
- Cash +€244,904
up €244,904 (+78.1%), from €313,572 to €558,476
mainly Current investments (+€917,971) and Depreciation (+€434,881)
- Debts within one year +€260,197
up €260,197 (+135.6%), from €191,899 to €452,097
of which Trade debts: +€262,188
- Financial charges +€243,566
up €243,566, from -€241,798 to €1,767
- Depreciation +€83,626
up €83,626 (+23.8%), from €351,254 to €434,881
- Financial income -€22,939
down €22,939 (-24.8%), from €92,630 to €69,691
- Gross operating margin -€7,606
down €7,606 (-1.8%), from €425,116 to €417,510
- Staff costs +€4,676
up €4,676 (+10.2%), from €45,758 to €50,435
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 | €18,851,511 | €18,974,733 | +€123,222 | +0.7% |
| Fixed assets | 21/28 | €7,170,368 | €7,975,411 | +€805,043 | +11.2% |
| Tangible fixed assets | 22/27 | €7,170,368 | €7,975,411 | +€805,043 | +11.2% |
| Land and buildings | 22 | €4,166,339 | €7,914,450 | +€3.7m | +90.0% |
| Plant, machinery and equipment | 23 | €55,389 | €46,502 | -€8,887 | -16.0% |
| Furniture and vehicles | 24 | €6,467 | €14,459 | +€7,992 | +123.6% |
| Assets under construction and advance payments | 27 | €2,942,173 | - | -€2.9m | |
| Current assets | 29/58 | €11,681,143 | €10,999,322 | -€681,821 | -5.8% |
| Amounts receivable after more than one year | 29 | €30,000 | - | -€30,000 | |
| Other amounts receivable | 291 | €30,000 | - | -€30,000 | |
| Amounts receivable within one year | 40/41 | €45,359 | €44,854 | -€505 | -1.1% |
| Trade receivables | 40 | €1,374 | €14,854 | +€13,480 | +981.4% |
| Other amounts receivable | 41 | €43,986 | €30,000 | -€13,986 | -31.8% |
| Current investments | 50/53 | €11,244,920 | €10,326,949 | -€917,971 | -8.2% |
| Cash at bank and in hand | 54/58 | €313,572 | €558,476 | +€244,904 | +78.1% |
| Deferred charges and accrued income | 490/1 | €47,292 | €69,043 | +€21,751 | +46.0% |
| Total equity and liabilities | 10/49 | €18,851,511 | €18,974,733 | +€123,222 | +0.7% |
| Equity | 10/15 | €18,631,989 | €18,492,396 | -€139,593 | -0.7% |
| Contributions | 10/11 | €10,832,831 | €10,832,831 | = | 0.0% |
| Capital | 10 | €10,832,831 | €10,832,831 | = | 0.0% |
| Reserves | 13 | €150,000 | - | -€150,000 | |
| Profit (loss) carried forward | 14 | €7,649,158 | €7,659,565 | +€10,407 | +0.1% |
| Amounts payable | 17/49 | €219,522 | €482,337 | +€262,814 | +119.7% |
| Amounts payable within one year | 42/48 | €191,899 | €452,097 | +€260,197 | +135.6% |
| Trade debts | 44 | €106,287 | €368,476 | +€262,188 | +246.7% |
| Suppliers | 440/4 | €106,287 | €368,476 | +€262,188 | +246.7% |
| Taxes, remuneration and social security | 45 | €8,749 | €8,621 | -€127 | -1.5% |
| Remuneration and social security | 454/9 | €8,749 | €8,621 | -€127 | -1.5% |
| Accrued charges and deferred income | 492/3 | €27,623 | €30,240 | +€2,617 | +9.5% |
| Non-recurring operating income | 76A | €100 | €650 | +€550 | +550.0% |
| Remuneration, social security and pensions | 62 | €45,758 | €50,435 | +€4,676 | +10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €351,254 | €434,881 | +€83,626 | +23.8% |
| Other operating charges | 640/8 | €119,916 | €120,137 | +€220 | +0.2% |
| Non-recurring operating charges | 66A | - | €18,900 | +€18,900 | |
| Gross operating margin | 9900 | €425,116 | €417,510 | -€7,606 | -1.8% |
| Operating profit (loss) | 9901 | -€91,813 | -€206,842 | -€115,029 | -125.3% |
| Financial income | 75/76B | €92,630 | €69,691 | -€22,939 | -24.8% |
| Recurring financial income | 75 | €92,630 | €69,691 | -€22,939 | -24.8% |
| Financial charges | 65/66B | -€241,798 | €1,767 | +€243,566 | |
| Recurring financial charges | 65 | -€241,798 | €1,767 | +€243,566 | |
| Profit (loss) for the period before taxes | 9903 | €242,616 | -€138,918 | -€381,535 | |
| Income taxes | 67/77 | €115 | €674 | +€560 | +489.0% |
| Profit (loss) for the period | 9904 | €242,502 | -€139,593 | -€382,094 | |
| Profit (loss) for the period to be appropriated | 9905 | €242,502 | -€139,593 | -€382,094 |
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 7 October 2026 via checked.be.