BERNA
0438.463.952 · rovalta.com · 23/09/2026
VOLUNTARY DISSOLUTION - LIQUIDATION
BERNA
Financial year 2025 · closed on 31/12/2025
Net result
4,8 k €
+223.9% YoY
Gross margin
5 k €
+341.9% YoY
Equity
73,3 k €
+7.0% YoY
Company — Voluntary dissolution - liquidation.
Overview
What does BERNA do?
BERNA is a Private company with limited liability incorporated in 1989. Its registered office is in Harelbeke.
Legal situation
● Voluntary dissolution - liquidation
BCE/KBO no. / VAT
BE 0438.463.952
Incorporation
26/09/1989
Legal form
Private company with limited liability
Registered office
Keizersstraat 31
8530 Harelbeke · FlandreSee on map
8530 Harelbeke · FlandreSee on map
Contributed capital
15 304,44 €
Latest accounts
31/12/2025
Joint committees (2)
- 124
- 218
Signals
ProfitableSolid equityGood liquidityPositive cashflowPositive EBITDA
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Financials
Trend over 22 financial years
| 2025 | 2024 | 2023 | 2022 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 | 2006 | 2005 | ||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Income statement | |||||||||||||||||||||||||||||||||||||||||||
| Gross margin | 5 k € | +342% | -2,1 k € | +56.4% | -4,7 k € | +35.9% | -7,4 k € | -24.6% | -5,9 k € | -56.8% | -3,8 k € | -177% | 4,9 k € | -41.6% | 8,4 k € | -34.8% | 12,9 k € | +478% | -3,4 k € | -139% | 8,6 k € | +197% | -8,9 k € | -164% | 14 k € | +40.0% | 10 k € | +23.7% | 8,1 k € | -52.9% | 17,1 k € | -44.2% | 30,7 k € | +26.2% | 24,3 k € | -63.8% | 67,2 k € | -10.8% | 75,3 k € | +0.7% | 74,8 k € | -1.0% | 75,5 k € |
| EBITDA | 4,9 k € | +251% | -3,3 k € | +44.0% | -5,8 k € | +24.8% | -7,7 k € | -30.9% | -5,9 k € | +17.6% | -7,2 k € | -324% | 3,2 k € | -50.4% | 6,5 k € | -43.1% | 11,4 k € | +249% | -7,7 k € | -204% | 7,4 k € | +170% | -10,5 k € | -187% | 12,1 k € | +110% | 5,7 k € | +37.8% | 4,2 k € | -32.6% | 6,2 k € | -77.5% | 27,5 k € | +26.6% | 21,7 k € | -61.8% | 56,9 k € | +49.3% | 38,1 k € | +141% | 15,8 k € | +166% | -24,1 k € |
| Operating result | 4,9 k € | +251% | -3,3 k € | +36.9% | -5,2 k € | +36.6% | -8,1 k € | -399% | -1,6 k € | +86.4% | -12 k € | -2637% | 472,2 € | -91.8% | 5,8 k € | -44.8% | 10,4 k € | +183% | -12,5 k € | -564% | 2,7 k € | +114% | -19,1 k € | -746% | 3 k € | +163% | -4,7 k € | +4.9% | -5 k € | -133% | 15 k € | -44.1% | 26,8 k € | +28.7% | 20,8 k € | -62.8% | 56,1 k € | +52.4% | 36,8 k € | +149% | 14,8 k € | +154% | -27,2 k € |
| Net result | 4,8 k € | +224% | -3,9 k € | +30.8% | -5,6 k € | +36.1% | -8,7 k € | -395% | -1,8 k € | +85.7% | -12,3 k € | -6319% | -192,1 € | -105% | 3,9 k € | -53.2% | 8,3 k € | +273% | -4,8 k € | -150% | 9,6 k € | +175% | -12,7 k € | -272% | 7,4 k € | +196% | -7,7 k € | -208% | -2,5 k € | -113% | 19,1 k € | +9.7% | 17,5 k € | +478% | -4,6 k € | -126% | 17,7 k € | -21.4% | 22,5 k € | +336% | -9,5 k € | +75.9% | -39,6 k € |
| Balance sheet | |||||||||||||||||||||||||||||||||||||||||||
| Equity | 73,3 k € | +7.0% | 68,5 k € | -5.3% | 72,4 k € | -7.1% | 77,9 k € | -10.1% | 86,6 k € | -19.0% | 107 k € | -10.3% | 119,3 k € | -0.2% | 119,5 k € | +3.4% | 115,6 k € | +7.8% | 107,3 k € | -4.3% | 112,1 k € | +9.3% | 102,5 k € | -11.0% | 115,2 k € | +6.8% | 107,9 k € | -6.6% | 115,5 k € | -2.1% | 118 k € | +19.4% | 98,9 k € | +21.4% | 81,4 k € | -5.4% | 86 k € | +25.9% | 68,3 k € | +49.1% | 45,8 k € | -17.2% | 55,4 k € |
| Total assets | 79,8 k € | +1.3% | 78,8 k € | -5.4% | 83,4 k € | -2.8% | 85,7 k € | -13.0% | 98,6 k € | -18.1% | 120,4 k € | -5.5% | 127,4 k € | -3.4% | 131,9 k € | +6.9% | 123,4 k € | +7.7% | 114,6 k € | -5.6% | 121,5 k € | +2.8% | 118,2 k € | -11.1% | 132,9 k € | -6.7% | 142,5 k € | -2.5% | 146,1 k € | +12.6% | 129,8 k € | -11.7% | 147,1 k € | +13.5% | 129,6 k € | -26.7% | 176,9 k € | -0.8% | 178,3 k € | +4.1% | 171,2 k € | -17.2% | 206,7 k € |
| Cash | 8,1 k € | +1400% | 542,8 € | +199% | 181,6 € | -97.7% | 8,1 k € | -1.2% | 8,2 k € | -37.3% | 13 k € | -34.9% | 20 k € | +89.7% | 10,5 k € | +178% | 3,8 k € | +27.2% | 3 k € | -68.1% | 9,3 k € | +36.7% | 6,8 k € | -1.9% | 7 k € | -33.8% | 10,5 k € | +49.1% | 7 k € | -67.3% | 21,6 k € | +289% | 5,5 k € | +219% | 1,7 k € | -72.3% | 6,3 k € | -23.6% | 8,2 k € | -41.1% | 13,9 k € | +0.1% | 13,9 k € |
| Debts | 6,5 k € | -36.6% | 10,3 k € | -6.2% | 11 k € | +41.0% | 7,8 k € | -34.6% | 11,9 k € | +26.9% | 9,4 k € | +16.6% | 8,1 k € | -35.0% | 12,4 k € | +58.4% | 7,8 k € | +6.7% | 7,3 k € | -21.7% | 9,4 k € | -40.0% | 15,6 k € | -11.7% | 17,7 k € | -48.9% | 34,6 k € | +13.2% | 30,6 k € | +160% | 11,8 k € | -75.5% | 48,2 k € | -0.0% | 48,2 k € | -47.0% | 90,9 k € | -17.3% | 110 k € | -12.3% | 125,4 k € | -17.2% | 151,3 k € |
| Other | |||||||||||||||||||||||||||||||||||||||||||
| Workforce | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 0,7 ETP | -69.6% | 2,3 ETP | +27.8% | 1,8 ETP | -45.5% | 3,3 ETP | ||||||||||||||||||
Governance
Board of directors
Seen on filing of 31/12/2025 · 1 active · 2 ended
Active mandates
Bernard Houpline
ActiveEnded mandates
Bernard Houpline
EndedBernard Houpline
EndedFinancials
Annual accounts
Full financial information
| 2025 | 2024 | 2023 | 2022 | 2022 | 2021 | |
|---|---|---|---|---|---|---|
| Type of account | Abridged model | Abridged model | Abridged model | Abridged model | Abridged model | Abridged model |
| Start of the financial year | 01/01/2025 | 01/01/2024 | 01/01/2023 | 31/03/2022 | 01/01/2022 | 01/01/2021 |
| Closing of the financial year | 31/12/2025 | 31/12/2024 | 31/12/2023 | 31/12/2022 | 30/03/2022 | 31/12/2021 |
| Length of the financial year | 12 months | 12 months | 12 months | 10 months | 3 months | 12 months |
| Filing date | 13/08/2026 | 15/07/2025 | 26/09/2024 | 27/08/2023 | 02/12/2022 | 17/05/2022 |
| General meeting | 11/05/2026 | 12/05/2025 | 20/09/2024 | 08/05/2023 | 02/12/2022 | 24/02/2022 |
| Currency of the financial year | EUR | EUR | EUR | EUR | EUR | EUR |
| NBB quality label | Satisfying controls | Satisfying controls | Satisfying controls | Satisfying controls | Satisfying controls | Satisfying controls |
Ratios
Financial ratios
Looking for more information about this company?
Try for 7 daysFilings
Annual accounts filings
22 filings with the NBB
| Model | Closing | General meeting | Filed | Language | Document |
|---|---|---|---|---|---|
| Abridged model | 31/12/2025 | 11/05/2026 | 13/08/2026 | Dutch | |
| Abridged model | 31/12/2024 | 12/05/2025 | 15/07/2025 | Dutch | |
| Abridged model | 31/12/2023 | 20/09/2024 | 26/09/2024 | Dutch | |
| Abridged model | 31/12/2022 | 08/05/2023 | 27/08/2023 | Dutch | |
| Abridged model | 30/03/2022 | 02/12/2022 | 02/12/2022 | Dutch | |
| Abridged model | 31/12/2021 | 24/02/2022 | 17/05/2022 | Dutch | |
| Abridged model | 31/12/2020 | 30/06/2021 | 30/09/2021 | Dutch | |
| Abridged model | 31/12/2019 | 19/06/2020 | 26/08/2020 | Dutch | |
| Abridged model | 31/12/2018 | 25/09/2019 | 25/09/2019 | Dutch | |
| Abridged model | 31/12/2017 | 30/09/2018 | 02/10/2018 | Dutch | |
| Abridged model | 31/12/2016 | 29/09/2017 | 30/09/2017 | Dutch | |
| Abridged model | 31/12/2015 | 20/02/2016 | 25/08/2016 | Dutch | |
| Abridged model | 31/12/2014 | 30/06/2015 | 21/08/2015 | Dutch | |
| Abridged model | 31/12/2013 | 30/06/2014 | 27/08/2014 | Dutch | |
| Abridged model | 31/12/2012 | 06/06/2014 | 06/06/2014 | Dutch | |
| Abridged model | 31/12/2011 | 07/05/2014 | 07/05/2014 | Dutch | |
| Abridged model | 31/12/2010 | 15/06/2011 | 01/09/2011 | Dutch | |
| Abridged model | 31/12/2009 | 09/06/2011 | 09/06/2011 | Dutch | |
| Abridged model | 31/12/2008 | 29/09/2009 | 03/05/2010 | Dutch | |
| Abridged model | 31/12/2007 | 03/01/2009 | 05/01/2009 | Dutch | |
| Abridged model | 31/12/2006 | 24/12/2008 | 03/01/2009 | Dutch | |
| Abridged model | 31/12/2005 | 03/11/2008 | 04/11/2008 | Dutch |
Valuation
Estimate
Indicative valuation
The detail comes with the Business plan: low and high bounds, the valuation bridge for each financial year, transaction multiples by sector and size, group valuation and exports.
Disclaimer
Indicative estimate based on public sector multiples and the filed annual accounts. It is neither a certified valuation nor financial or investment advice.
Directors & structure
Governance
Board of directors
Seen on filing of 31/12/2025 · 1 active · 2 ended
Active mandates
Bernard Houpline
ActiveEnded mandates
Bernard Houpline
EndedBernard Houpline
EndedShareholders
Ownership and network
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Similar companies
Competition
Similar companies
A company's peers, by sector and size, are included in the Business plan.
See the Business planTimeline
Timeline
- 2025Annual accounts 20254,8 k €↑
- 2024Annual accounts 2024-3,9 k €↑
- 2023Annual accounts 2023-5,6 k €↑
- 2022Annual accounts 2022-8,7 k €↓
- 2022Annual accounts 2022-1,8 k €↑
- 2021Annual accounts 2021-12,3 k €↓
- 2020Annual accounts 2020-192,1 €↓
- 2019Annual accounts 20193,9 k €↓
- 2018Annual accounts 20188,3 k €↑
- 2017Annual accounts 2017-4,8 k €↓
- 2016Annual accounts 20169,6 k €↑
- 2015Annual accounts 2015-12,7 k €↓
- 2014Annual accounts 20147,4 k €↑
- 2013Annual accounts 2013-7,7 k €↓
- 2012Annual accounts 2012-2,5 k €↓
- 2011Annual accounts 201119,1 k €↑
- 2010Annual accounts 201017,5 k €↑
- 2009Annual accounts 2009-4,6 k €↓
- 2008Annual accounts 200817,7 k €↓
- 2007Annual accounts 200722,5 k €↑
- 2006Annual accounts 2006-9,5 k €↑
- 2005Annual accounts 2005-39,6 k €
- 26/09/1989IncorporationPrivate company with limited liability