B&N MANAGEMENT: 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 MANAGEMENT
Largest movements
- Tangible fixed assets +€66,773
new in 2024: €66,773
- Cash -€28,087
down €28,087 (-73.2%), from €38,363 to €10,276
mainly Investment in fixed assets (net) (-€81,887) and Current investments (-€12,000)
- Current investments +€12,000
new in 2024: €12,000
- Receivables within one year +€11,987
up €11,987 (+21.3%), from €56,224 to €68,212
of which Other amounts receivable: +€19,557
- Profit (loss) carried forward +€59,081
up €59,081 (+87.0%), from €67,936 to €127,017
- Other debts +€10,000
new in 2024: €10,000
- Tax, wage and social debts -€5,691
down €5,691 (-22.4%), from €25,395 to €19,704
of which Taxes: -€7,691
- Depreciation +€15,114
new in 2024: €15,114
- Taxes -€3,186
down €3,186 (-17.6%), from €18,134 to €14,948
- Gross operating margin +€1,671
up €1,671 (+2.0%), from €85,288 to €86,959
- Financial income +€1,604
up €1,604 (+205.1%), from €782 to €2,386
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.
Cash bridge derived
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 | €94,587 | €157,261 | +€62,674 | +66.3% |
| Fixed assets | 21/28 | - | €66,773 | +€66,773 | |
| Tangible fixed assets | 22/27 | - | €66,773 | +€66,773 | |
| Land and buildings | 22 | - | €66,773 | +€66,773 | |
| Current assets | 29/58 | €94,587 | €90,488 | -€4,099 | -4.3% |
| Amounts receivable within one year | 40/41 | €56,224 | €68,212 | +€11,987 | +21.3% |
| Trade receivables | 40 | €17,771 | €10,201 | -€7,570 | -42.6% |
| Other amounts receivable | 41 | €38,454 | €58,011 | +€19,557 | +50.9% |
| Current investments | 50/53 | - | €12,000 | +€12,000 | |
| Cash at bank and in hand | 54/58 | €38,363 | €10,276 | -€28,087 | -73.2% |
| Total equity and liabilities | 10/49 | €94,587 | €157,261 | +€62,674 | +66.3% |
| Equity | 10/15 | €67,936 | €127,017 | +€59,081 | +87.0% |
| Profit (loss) carried forward | 14 | €67,936 | €127,017 | +€59,081 | +87.0% |
| Amounts payable | 17/49 | €26,651 | €30,244 | +€3,593 | +13.5% |
| Amounts payable within one year | 42/48 | €26,651 | €30,244 | +€3,593 | +13.5% |
| Trade debts | 44 | €1,257 | €541 | -€716 | -57.0% |
| Suppliers | 440/4 | €1,257 | €541 | -€716 | -57.0% |
| Taxes, remuneration and social security | 45 | €25,395 | €19,704 | -€5,691 | -22.4% |
| Taxes | 450/3 | €25,395 | €17,704 | -€7,691 | -30.3% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | - | €10,000 | +€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €15,114 | +€15,114 | |
| Other operating charges | 640/8 | - | €135 | +€135 | |
| Gross operating margin | 9900 | €85,288 | €86,959 | +€1,671 | +2.0% |
| Operating profit (loss) | 9901 | €85,288 | €71,710 | -€13,578 | -15.9% |
| Financial income | 75/76B | €782 | €2,386 | +€1,604 | +205.1% |
| Recurring financial income | 75 | €782 | €2,386 | +€1,604 | +205.1% |
| Financial charges | 65/66B | - | €67 | +€67 | |
| Recurring financial charges | 65 | - | €67 | +€67 | |
| Profit (loss) for the period before taxes | 9903 | €86,070 | €74,029 | -€12,041 | -14.0% |
| Income taxes | 67/77 | €18,134 | €14,948 | -€3,186 | -17.6% |
| Profit (loss) for the period | 9904 | €67,936 | €59,081 | -€8,855 | -13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €67,936 | €59,081 | -€8,855 | -13.0% |
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 10 October 2026 via checked.be.