B.N.A.: 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.
What changed
B.N.A.
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€37,654
2024 · €25,055+€12,599
Equity
€360,495
2024 · €322,841+€37,654
Cash
€14,930
2024 · €13,357+€1,573
Balance sheet total
€674,895
2024 · €636,026+€38,869
Largest movements
Assets
- Receivables within one year +€26,867
up €26,867 (+931%), from €2,885 to €29,752
of which Other amounts receivable: +€18,667
- Tangible fixed assets +€11,755
up €11,755 (+2.0%), from €600,699 to €612,454
of which Furniture and vehicles: +€33,396
Equity and liabilities
- Reserves +€37,654
up €37,654 (+16.3%), from €231,268 to €268,922
of which Distributable reserves: +€37,654
- Advances received +€9,922
new in 2025: €9,922
Income statement
- Gross operating margin +€23,131
up €23,131 (+33.4%), from €69,307 to €92,438
- Depreciation +€8,270
up €8,270 (+36.9%), from €22,403 to €30,673
- Taxes +€6,010
up €6,010 (+47.0%), from €12,789 to €18,799
- Other operating charges -€2,408
down €2,408 (-23.5%), from €10,259 to €7,851
- Financial income +€1,240
up €1,240 (+16.0%), from €7,742 to €8,982
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.
Result 2024
€25,055
Gross operating margin
+€23,131
Depreciation
-€8,270
Other operating charges
+€2,408
Financial income
+€1,240
Financial charges
+€100
Taxes
-€6,010
Result 2025
€37,654
raises the resultlowers the result
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.
From operations
+€49,498
Investment
-€42,428
Financing
-€5,497
Cash 2024
€13,357
From operations (derived)
+€49,498
Net result for the year
+€37,654
Depreciation
+€30,673
Stocks and contracts
+€2,009
Receivables within one year
-€26,867
Deferred charges and accrued income
-€683
Trade debts
-€414
Tax, wage and social debts
-€3,998
Advances received
+€9,922
Other debts
+€1,815
Accrued charges and deferred income
-€613
Investment (derived)
-€42,428
Investment in fixed assets (net)
-€42,428
Financing
-€5,497
Debts after one year
-€6,702
Current portion of long-term debt
-€1,809
Short-term financial debts
+€3,014
Cash 2025
€14,930
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €636,026 | €674,895 | +€38,869 | +6.1% |
| Fixed assets | 21/28 | €600,699 | €612,454 | +€11,755 | +2.0% |
| Tangible fixed assets | 22/27 | €600,699 | €612,454 | +€11,755 | +2.0% |
| Land and buildings | 22 | €575,643 | €555,903 | -€19,740 | -3.4% |
| Plant, machinery and equipment | 23 | €24,272 | €22,371 | -€1,901 | -7.8% |
| Furniture and vehicles | 24 | €784 | €34,180 | +€33,396 | +4,260% |
| Current assets | 29/58 | €35,327 | €62,441 | +€27,114 | +76.8% |
| Stocks and contracts in progress | 3 | €17,743 | €15,734 | -€2,009 | -11.3% |
| Stocks | 30/36 | €17,743 | €15,734 | -€2,009 | -11.3% |
| Amounts receivable within one year | 40/41 | €2,885 | €29,752 | +€26,867 | +931% |
| Trade receivables | 40 | - | €8,200 | +€8,200 | |
| Other amounts receivable | 41 | €2,885 | €21,552 | +€18,667 | +647% |
| Cash at bank and in hand | 54/58 | €13,357 | €14,930 | +€1,573 | +11.8% |
| Deferred charges and accrued income | 490/1 | €1,342 | €2,025 | +€683 | +50.9% |
| Total equity and liabilities | 10/49 | €636,026 | €674,895 | +€38,869 | +6.1% |
| Equity | 10/15 | €322,841 | €360,495 | +€37,654 | +11.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €231,268 | €268,922 | +€37,654 | +16.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,322 | €6,322 | = | 0.0% |
| Distributable reserves | 133 | €223,086 | €260,740 | +€37,654 | +16.9% |
| Profit (loss) carried forward | 14 | €72,973 | €72,973 | = | 0.0% |
| Amounts payable | 17/49 | €313,185 | €314,400 | +€1,215 | +0.4% |
| Amounts payable after more than one year | 17 | €248,357 | €241,655 | -€6,702 | -2.7% |
| Financial debts | 170/4 | €248,357 | €241,655 | -€6,702 | -2.7% |
| Amounts payable within one year | 42/48 | €63,565 | €72,095 | +€8,530 | +13.4% |
| Current portion of amounts payable after more than one year | 42 | €32,034 | €30,225 | -€1,809 | -5.6% |
| Financial debts | 43 | - | €3,014 | +€3,014 | |
| Credit institutions | 430/8 | - | €3,014 | +€3,014 | |
| Trade debts | 44 | €10,753 | €10,339 | -€414 | -3.9% |
| Suppliers | 440/4 | €10,753 | €10,339 | -€414 | -3.9% |
| Advances received on contracts in progress | 46 | - | €9,922 | +€9,922 | |
| Taxes, remuneration and social security | 45 | €17,270 | €13,272 | -€3,998 | -23.1% |
| Taxes | 450/3 | €13,799 | €9,800 | -€3,999 | -29.0% |
| Remuneration and social security | 454/9 | €3,471 | €3,472 | +€1 | 0.0% |
| Other amounts payable | 47/48 | €3,508 | €5,323 | +€1,815 | +51.7% |
| Accrued charges and deferred income | 492/3 | €1,263 | €650 | -€613 | -48.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,403 | €30,673 | +€8,270 | +36.9% |
| Other operating charges | 640/8 | €10,259 | €7,851 | -€2,408 | -23.5% |
| Gross operating margin | 9900 | €69,307 | €92,438 | +€23,131 | +33.4% |
| Operating profit (loss) | 9901 | €36,645 | €53,914 | +€17,269 | +47.1% |
| Financial income | 75/76B | €7,742 | €8,982 | +€1,240 | +16.0% |
| Recurring financial income | 75 | €7,742 | €8,982 | +€1,240 | +16.0% |
| Financial charges | 65/66B | €6,543 | €6,443 | -€100 | -1.5% |
| Recurring financial charges | 65 | €6,543 | €6,443 | -€100 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €37,844 | €56,453 | +€18,609 | +49.2% |
| Income taxes | 67/77 | €12,789 | €18,799 | +€6,010 | +47.0% |
| Profit (loss) for the period | 9904 | €25,055 | €37,654 | +€12,599 | +50.3% |
| Profit (loss) for the period to be appropriated | 9905 | €25,055 | €37,654 | +€12,599 | +50.3% |
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 18 October 2026 via checked.be.