B&N CONNECT: 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&N CONNECT
Largest movements
- Receivables within one year +€181,221
up €181,221 (+597%), from €30,374 to €211,595
of which Trade receivables: +€131,730
- Cash +€34,751
up €34,751 (+6,802%), from €511 to €35,262
mainly Trade debts (+€184,262) and Net result for the year (+€31,711)
- Trade debts +€184,262
up €184,262 (+15,355%), from €1,200 to €185,462
- Profit (loss) carried forward +€31,711
up €31,711 (+115%), from €27,685 to €59,396
- Financial income +€88,690
up €88,690, from €0 to €88,690
- Gross operating margin -€52,918
down €52,918 (-1,460%), from -€3,625 to -€56,542
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €128,885 | €344,858 | +€215,973 | +168% |
| Fixed assets | 21/28 | €98,000 | €98,000 | = | 0.0% |
| Financial fixed assets | 28 | €98,000 | €98,000 | = | 0.0% |
| Current assets | 29/58 | €30,885 | €246,858 | +€215,973 | +699% |
| Amounts receivable within one year | 40/41 | €30,374 | €211,595 | +€181,221 | +597% |
| Trade receivables | 40 | €5,000 | €136,730 | +€131,730 | +2,635% |
| Other amounts receivable | 41 | €25,374 | €74,865 | +€49,491 | +195% |
| Cash at bank and in hand | 54/58 | €511 | €35,262 | +€34,751 | +6,802% |
| Total equity and liabilities | 10/49 | €128,885 | €344,858 | +€215,973 | +168% |
| Equity | 10/15 | €127,685 | €159,396 | +€31,711 | +24.8% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,685 | €59,396 | +€31,711 | +115% |
| Amounts payable | 17/49 | €1,200 | €185,462 | +€184,262 | +15,355% |
| Amounts payable within one year | 42/48 | €1,200 | €185,462 | +€184,262 | +15,355% |
| Trade debts | 44 | €1,200 | €185,462 | +€184,262 | +15,355% |
| Suppliers | 440/4 | €1,200 | €185,462 | +€184,262 | +15,355% |
| Other operating charges | 640/8 | €0 | - | = | |
| Gross operating margin | 9900 | -€3,625 | -€56,542 | -€52,918 | -1,460% |
| Operating profit (loss) | 9901 | -€3,625 | -€56,542 | -€52,918 | -1,460% |
| Financial income | 75/76B | €0 | €88,690 | +€88,690 | |
| Recurring financial income | 75 | €0 | €88,690 | +€88,690 | |
| Financial charges | 65/66B | €165 | €436 | +€272 | +165% |
| Recurring financial charges | 65 | €165 | €436 | +€272 | +165% |
| Profit (loss) for the period before taxes | 9903 | -€3,790 | €31,711 | +€35,500 | |
| Profit (loss) for the period | 9904 | -€3,790 | €31,711 | +€35,500 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,790 | €31,711 | +€35,500 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.