Bernalith: 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.
Bernalith
Largest movements
- Receivables within one year +€169,859
up €169,859 (+416%), from €40,869 to €210,729
of which Other amounts receivable: +€167,368
- Financial fixed assets -€18,750
down €18,750 (-18.8%), from €100,000 to €81,250
- Cash +€15,792
up €15,792 (+427%), from €3,698 to €19,489
mainly Net result for the year (+€179,241) and Investment in fixed assets (net) (+€18,750)
- Profit (loss) carried forward +€179,241
up €179,241, from -€91,217 to €88,024
- Other debts -€23,237
down €23,237 (-10.9%), from €213,589 to €190,352
- Current portion of long-term debt -€12,968
down €12,968 (-84.6%), from €15,323 to €2,356
- Tax, wage and social debts +€12,564
up €12,564 (+599%), from €2,099 to €14,663
- Accrued charges and deferred income +€8,980
new in 2025: €8,980
- Gross operating margin +€200,647
up €200,647, from -€5,133 to €195,514
- Taxes +€14,057
up €14,057 (+13,663%), from €103 to €14,160
- Financial income +€2,263
up €2,263 (+22,630,000%), from €0 to €2,263
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 | €156,808 | €320,487 | +€163,679 | +104% |
| Fixed assets | 21/28 | €111,255 | €90,269 | -€20,986 | -18.9% |
| Tangible fixed assets | 22/27 | €11,255 | €9,019 | -€2,236 | -19.9% |
| Plant, machinery and equipment | 23 | €643 | €400 | -€244 | -37.9% |
| Furniture and vehicles | 24 | €1,000 | €546 | -€453 | -45.3% |
| Other tangible fixed assets | 26 | €9,612 | €8,073 | -€1,539 | -16.0% |
| Financial fixed assets | 28 | €100,000 | €81,250 | -€18,750 | -18.8% |
| Current assets | 29/58 | €45,553 | €230,218 | +€184,665 | +405% |
| Stocks and contracts in progress | 3 | €987 | - | -€987 | |
| Stocks | 30/36 | €987 | - | -€987 | |
| Amounts receivable within one year | 40/41 | €40,869 | €210,729 | +€169,859 | +416% |
| Trade receivables | 40 | €6,893 | €9,385 | +€2,492 | +36.1% |
| Other amounts receivable | 41 | €33,976 | €201,343 | +€167,368 | +493% |
| Cash at bank and in hand | 54/58 | €3,698 | €19,489 | +€15,792 | +427% |
| Total equity and liabilities | 10/49 | €156,808 | €320,487 | +€163,679 | +104% |
| Equity | 10/15 | -€75,817 | €103,424 | +€179,241 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €3,000 | +€3,000 | |
| Distributable reserves | 133 | €3,000 | - | -€3,000 | |
| Profit (loss) carried forward | 14 | -€91,217 | €88,024 | +€179,241 | |
| Amounts payable | 17/49 | €232,626 | €217,063 | -€15,563 | -6.7% |
| Amounts payable within one year | 42/48 | €232,626 | €208,083 | -€24,543 | -10.6% |
| Current portion of amounts payable after more than one year | 42 | €15,323 | €2,356 | -€12,968 | -84.6% |
| Trade debts | 44 | €1,614 | €712 | -€902 | -55.9% |
| Suppliers | 440/4 | €1,614 | €712 | -€902 | -55.9% |
| Taxes, remuneration and social security | 45 | €2,099 | €14,663 | +€12,564 | +599% |
| Taxes | 450/3 | €2,099 | €14,663 | +€12,564 | +599% |
| Other amounts payable | 47/48 | €213,589 | €190,352 | -€23,237 | -10.9% |
| Accrued charges and deferred income | 492/3 | - | €8,980 | +€8,980 | |
| Non-recurring operating income | 76A | - | €156,250 | +€156,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,164 | €2,236 | +€72 | +3.3% |
| Other operating charges | 640/8 | €576 | €814 | +€238 | +41.3% |
| Gross operating margin | 9900 | -€5,133 | €195,514 | +€200,647 | |
| Operating profit (loss) | 9901 | -€7,874 | €192,463 | +€200,337 | |
| Financial income | 75/76B | €0 | €2,263 | +€2,263 | +22,630,000% |
| Recurring financial income | 75 | €0 | €2,263 | +€2,263 | +22,630,000% |
| Financial charges | 65/66B | €1,497 | €1,326 | -€171 | -11.4% |
| Recurring financial charges | 65 | €1,497 | €1,326 | -€171 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | -€9,371 | €193,401 | +€202,771 | |
| Income taxes | 67/77 | €103 | €14,160 | +€14,057 | +13,663% |
| Profit (loss) for the period | 9904 | -€9,473 | €179,241 | +€188,715 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,473 | €179,241 | +€188,715 |
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 26 October 2026 via checked.be.