B.N.A.: 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.
B.N.A.
Largest movements
- Receivables within one year +€3,829
up €3,829 (+34.4%), from €11,132 to €14,961
- Cash -€2,693
down €2,693 (-26.6%), from €10,144 to €7,450
mainly Debts after one year (-€13,421) and Receivables within one year (-€3,829)
- Tangible fixed assets -€701
down €701 (-59.5%), from €1,179 to €478
- Deferred charges and accrued income +€288
up €288 (+51.1%), from €564 to €852
- Debts after one year -€13,421
down €13,421 (-96.8%), from €13,867 to €446
- Profit (loss) carried forward +€11,494
up €11,494 (+10.4%), from -€110,387 to -€98,893
- Tax, wage and social debts +€1,649
up €1,649 (+22.8%), from €7,240 to €8,890
- Accrued charges and deferred income +€593
new in 2025: €593
- Trade debts +€408
up €408 (+323.6%), from €126 to €534
- Purchases and services +€21,208
up €21,208 (+31.6%), from €67,012 to €88,220
- Gross operating margin -€15,348
down €15,348 (-54.5%), from €28,140 to €12,792
- Turnover +€5,860
up €5,860 (+6.2%), from €95,152 to €101,012
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 | €23,018 | €23,741 | +€723 | +3.1% |
| Fixed assets | 21/28 | €1,179 | €478 | -€701 | -59.5% |
| Tangible fixed assets | 22/27 | €1,179 | €478 | -€701 | -59.5% |
| Plant, machinery and equipment | 23 | €1,179 | €478 | -€701 | -59.5% |
| Current assets | 29/58 | €21,840 | €23,263 | +€1,424 | +6.5% |
| Amounts receivable within one year | 40/41 | €11,132 | €14,961 | +€3,829 | +34.4% |
| Trade receivables | 40 | €11,132 | €14,961 | +€3,829 | +34.4% |
| Cash at bank and in hand | 54/58 | €10,144 | €7,450 | -€2,693 | -26.6% |
| Deferred charges and accrued income | 490/1 | €564 | €852 | +€288 | +51.1% |
| Total equity and liabilities | 10/49 | €23,018 | €23,741 | +€723 | +3.1% |
| Equity | 10/15 | €1,785 | €13,279 | +€11,494 | +644.0% |
| Contributions | 10/11 | €92,960 | €92,960 | = | 0.0% |
| Reserves | 13 | €19,212 | €19,212 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,296 | - | -€9,296 | |
| Reserves not available under the articles | 1311 | €9,296 | - | -€9,296 | |
| Distributable reserves | 133 | €9,916 | €19,212 | +€9,296 | +93.8% |
| Profit (loss) carried forward | 14 | -€110,387 | -€98,893 | +€11,494 | +10.4% |
| Amounts payable | 17/49 | €21,233 | €10,462 | -€10,771 | -50.7% |
| Amounts payable after more than one year | 17 | €13,867 | €446 | -€13,421 | -96.8% |
| Financial debts | 170/4 | €13,867 | €446 | -€13,421 | -96.8% |
| Amounts payable within one year | 42/48 | €7,366 | €9,423 | +€2,057 | +27.9% |
| Trade debts | 44 | €126 | €534 | +€408 | +323.6% |
| Suppliers | 440/4 | €126 | €534 | +€408 | +323.6% |
| Taxes, remuneration and social security | 45 | €7,240 | €8,890 | +€1,649 | +22.8% |
| Taxes | 450/3 | €7,240 | €8,890 | +€1,649 | +22.8% |
| Accrued charges and deferred income | 492/3 | - | €593 | +€593 | |
| Turnover | 70 | €95,152 | €101,012 | +€5,860 | +6.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €67,012 | €88,220 | +€21,208 | +31.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €543 | €701 | +€158 | +29.1% |
| Other operating charges | 640/8 | €513 | €531 | +€17 | +3.4% |
| Gross operating margin | 9900 | €28,140 | €12,792 | -€15,348 | -54.5% |
| Operating profit (loss) | 9901 | €27,084 | €11,561 | -€15,523 | -57.3% |
| Financial income | 75/76B | €9 | €10 | +€0 | +2.9% |
| Recurring financial income | 75 | €9 | €10 | +€0 | +2.9% |
| Financial charges | 65/66B | €44 | €76 | +€33 | +75.2% |
| Recurring financial charges | 65 | €44 | €76 | +€33 | +75.2% |
| Profit (loss) for the period before taxes | 9903 | €27,050 | €11,494 | -€15,555 | -57.5% |
| Profit (loss) for the period | 9904 | €27,050 | €11,494 | -€15,555 | -57.5% |
| Profit (loss) for the period to be appropriated | 9905 | €27,050 | €11,494 | -€15,555 | -57.5% |
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 4 October 2026 via checked.be.