B.D.N.S.B.: 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.
B.D.N.S.B.
Largest movements
- Tangible fixed assets -€45,072
down €45,072 (-5.3%), from €845,033 to €799,961
of which Land and buildings: -€30,224
- Cash +€25,064
up €25,064 (+113%), from €22,129 to €47,193
mainly Depreciation (+€45,072) and Deferred charges and accrued income (+€23,041)
- Deferred charges and accrued income -€23,041
down €23,041 (-92.5%), from €24,905 to €1,865
- Debts after one year -€66,220
down €66,220 (-9.5%), from €696,415 to €630,195
of which Other amounts payable: -€34,000
- Profit (loss) carried forward +€16,140
up €16,140 (+71.6%), from €22,527 to €38,666
- Gross operating margin -€16,709
down €16,709 (-15.2%), from €109,960 to €93,251
- Depreciation -€4,939
down €4,939 (-9.9%), from €50,011 to €45,072
- Financial charges -€3,116
down €3,116 (-12.6%), from €24,810 to €21,694
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 | €892,707 | €849,019 | -€43,688 | -4.9% |
| Fixed assets | 21/28 | €845,033 | €799,961 | -€45,072 | -5.3% |
| Tangible fixed assets | 22/27 | €845,033 | €799,961 | -€45,072 | -5.3% |
| Land and buildings | 22 | €813,727 | €783,503 | -€30,224 | -3.7% |
| Other tangible fixed assets | 26 | €31,306 | €16,458 | -€14,848 | -47.4% |
| Current assets | 29/58 | €47,674 | €49,058 | +€1,383 | +2.9% |
| Amounts receivable within one year | 40/41 | €640 | €0 | -€640 | -100% |
| Other amounts receivable | 41 | €640 | €0 | -€640 | -100% |
| Cash at bank and in hand | 54/58 | €22,129 | €47,193 | +€25,064 | +113% |
| Deferred charges and accrued income | 490/1 | €24,905 | €1,865 | -€23,041 | -92.5% |
| Total equity and liabilities | 10/49 | €892,707 | €849,019 | -€43,688 | -4.9% |
| Equity | 10/15 | €125,527 | €141,666 | +€16,140 | +12.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,527 | €38,666 | +€16,140 | +71.6% |
| Amounts payable | 17/49 | €767,180 | €707,352 | -€59,828 | -7.8% |
| Amounts payable after more than one year | 17 | €696,415 | €630,195 | -€66,220 | -9.5% |
| Financial debts | 170/4 | €546,151 | €513,931 | -€32,220 | -5.9% |
| Other amounts payable | 178/9 | €150,264 | €116,264 | -€34,000 | -22.6% |
| Amounts payable within one year | 42/48 | €56,102 | €54,700 | -€1,402 | -2.5% |
| Current portion of amounts payable after more than one year | 42 | €51,608 | €54,220 | +€2,612 | +5.1% |
| Trade debts | 44 | €1,200 | €90 | -€1,111 | -92.5% |
| Suppliers | 440/4 | €1,200 | €90 | -€1,111 | -92.5% |
| Taxes, remuneration and social security | 45 | €3,293 | €390 | -€2,903 | -88.2% |
| Taxes | 450/3 | €3,293 | €390 | -€2,903 | -88.2% |
| Accrued charges and deferred income | 492/3 | €14,664 | €22,457 | +€7,794 | +53.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,011 | €45,072 | -€4,939 | -9.9% |
| Other operating charges | 640/8 | €4,827 | €5,032 | +€205 | +4.3% |
| Gross operating margin | 9900 | €109,960 | €93,251 | -€16,709 | -15.2% |
| Operating profit (loss) | 9901 | €55,122 | €43,147 | -€11,975 | -21.7% |
| Financial income | 75/76B | €74 | €103 | +€30 | +40.2% |
| Recurring financial income | 75 | €74 | €103 | +€30 | +40.2% |
| Financial charges | 65/66B | €24,810 | €21,694 | -€3,116 | -12.6% |
| Recurring financial charges | 65 | €24,810 | €21,694 | -€3,116 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | €30,386 | €21,556 | -€8,829 | -29.1% |
| Income taxes | 67/77 | €4,382 | €5,416 | +€1,034 | +23.6% |
| Profit (loss) for the period | 9904 | €26,004 | €16,140 | -€9,864 | -37.9% |
| Profit (loss) for the period to be appropriated | 9905 | €26,004 | €16,140 | -€9,864 | -37.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.