B&N CONTRACTING: 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 CONTRACTING
Largest movements
- Receivables within one year -€102,083
down €102,083 (-51.5%), from €198,189 to €96,106
of which Other amounts receivable: -€64,422
- Tangible fixed assets -€24,070
down €24,070 (-20.0%), from €120,578 to €96,508
of which Plant, machinery and equipment: -€19,809
- Cash -€9,333
down €9,333 (-16.9%), from €55,201 to €45,868
mainly Trade debts (-€68,969) and Debts after one year (-€22,730)
- Deferred charges and accrued income -€5,609
down €5,609 (-29.3%), from €19,155 to €13,546
- Trade debts -€68,969
down €68,969 (-84.7%), from €81,431 to €12,461
- Debts after one year -€22,730
down €22,730 (-36.6%), from €62,139 to €39,409
- Tax, wage and social debts -€19,147
down €19,147 (-100%), from €19,147 to €0
of which Taxes: -€19,147
- Reserves -€15,253
down €15,253 (-9.0%), from €169,437 to €154,184
of which Distributable reserves: -€15,253
- Current portion of long-term debt -€15,235
down €15,235 (-40.1%), from €37,965 to €22,730
- Gross operating margin -€23,023
down €23,023 (-17.7%), from €130,159 to €107,136
- Depreciation -€7,056
down €7,056 (-19.2%), from €36,760 to €29,704
- Staff costs -€6,045
down €6,045 (-6.4%), from €94,783 to €88,737
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 | €393,124 | €252,028 | -€141,096 | -35.9% |
| Fixed assets | 21/28 | €120,578 | €96,508 | -€24,070 | -20.0% |
| Tangible fixed assets | 22/27 | €120,578 | €96,508 | -€24,070 | -20.0% |
| Plant, machinery and equipment | 23 | €105,503 | €85,694 | -€19,809 | -18.8% |
| Furniture and vehicles | 24 | €15,075 | €10,814 | -€4,261 | -28.3% |
| Current assets | 29/58 | €272,546 | €155,520 | -€117,026 | -42.9% |
| Amounts receivable within one year | 40/41 | €198,189 | €96,106 | -€102,083 | -51.5% |
| Trade receivables | 40 | €104,772 | €67,112 | -€37,661 | -35.9% |
| Other amounts receivable | 41 | €93,416 | €28,994 | -€64,422 | -69.0% |
| Cash at bank and in hand | 54/58 | €55,201 | €45,868 | -€9,333 | -16.9% |
| Deferred charges and accrued income | 490/1 | €19,155 | €13,546 | -€5,609 | -29.3% |
| Total equity and liabilities | 10/49 | €393,124 | €252,028 | -€141,096 | -35.9% |
| Equity | 10/15 | €188,037 | €172,784 | -€15,253 | -8.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €169,437 | €154,184 | -€15,253 | -9.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €169,437 | €154,184 | -€15,253 | -9.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €205,087 | €79,244 | -€125,843 | -61.4% |
| Amounts payable after more than one year | 17 | €62,139 | €39,409 | -€22,730 | -36.6% |
| Financial debts | 170/4 | €62,139 | €39,409 | -€22,730 | -36.6% |
| Amounts payable within one year | 42/48 | €142,947 | €39,835 | -€103,113 | -72.1% |
| Current portion of amounts payable after more than one year | 42 | €37,965 | €22,730 | -€15,235 | -40.1% |
| Trade debts | 44 | €81,431 | €12,461 | -€68,969 | -84.7% |
| Suppliers | 440/4 | €81,431 | €12,461 | -€68,969 | -84.7% |
| Taxes, remuneration and social security | 45 | €19,147 | €0 | -€19,147 | -100% |
| Taxes | 450/3 | €19,147 | €0 | -€19,147 | -100% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €4,405 | €4,644 | +€239 | +5.4% |
| Accrued charges and deferred income | 492/3 | €1 | €0 | -€1 | -100% |
| Non-recurring operating income | 76A | €38,289 | €0 | -€38,289 | -100% |
| Remuneration, social security and pensions | 62 | €94,783 | €88,737 | -€6,045 | -6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,760 | €29,704 | -€7,056 | -19.2% |
| Other operating charges | 640/8 | €1,164 | €383 | -€781 | -67.1% |
| Non-recurring operating charges | 66A | €371 | €0 | -€371 | -100% |
| Gross operating margin | 9900 | €130,159 | €107,136 | -€23,023 | -17.7% |
| Operating profit (loss) | 9901 | -€2,920 | -€11,688 | -€8,769 | -300% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €3,664 | €3,564 | -€99 | -2.7% |
| Recurring financial charges | 65 | €3,664 | €3,564 | -€99 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,583 | -€15,253 | -€8,669 | -132% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€6,583 | -€15,253 | -€8,669 | -132% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,583 | -€15,253 | -€8,669 | -132% |
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 19 October 2026 via checked.be.