B&N Solutions: 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 Solutions
Largest movements
- Receivables within one year +€21,969
up €21,969 (+107%), from €20,511 to €42,480
of which Other amounts receivable: +€22,506
- Tangible fixed assets -€17,529
down €17,529 (-22.7%), from €77,153 to €59,624
of which Furniture and vehicles: -€16,824
- Cash +€15,687
up €15,687 (+19.1%), from €82,307 to €97,994
mainly Net result for the year (+€44,607) and Depreciation (+€18,603)
- Reserves +€44,607
up €44,607 (+55.6%), from €80,169 to €124,776
- Debts after one year -€15,053
down €15,053 (-28.9%), from €52,059 to €37,006
- Tax, wage and social debts -€10,942
down €10,942 (-37.7%), from €29,004 to €18,062
of which Taxes: -€13,925
- Gross operating margin -€42,250
down €42,250 (-35.4%), from €119,324 to €77,074
- Taxes -€10,070
down €10,070 (-44.7%), from €22,525 to €12,456
- Depreciation +€5,229
up €5,229 (+39.1%), from €13,373 to €18,603
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 | €179,971 | €200,458 | +€20,488 | +11.4% |
| Fixed assets | 21/28 | €77,153 | €59,624 | -€17,529 | -22.7% |
| Tangible fixed assets | 22/27 | €77,153 | €59,624 | -€17,529 | -22.7% |
| Plant, machinery and equipment | 23 | €2,391 | €1,686 | -€705 | -29.5% |
| Furniture and vehicles | 24 | €74,762 | €57,937 | -€16,824 | -22.5% |
| Current assets | 29/58 | €102,818 | €140,835 | +€38,017 | +37.0% |
| Amounts receivable within one year | 40/41 | €20,511 | €42,480 | +€21,969 | +107% |
| Trade receivables | 40 | €18,687 | €18,150 | -€537 | -2.9% |
| Other amounts receivable | 41 | €1,824 | €24,330 | +€22,506 | +1,234% |
| Cash at bank and in hand | 54/58 | €82,307 | €97,994 | +€15,687 | +19.1% |
| Deferred charges and accrued income | 490/1 | - | €361 | +€361 | |
| Total equity and liabilities | 10/49 | €179,971 | €200,458 | +€20,488 | +11.4% |
| Equity | 10/15 | €82,669 | €127,276 | +€44,607 | +54.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €80,169 | €124,776 | +€44,607 | +55.6% |
| Distributable reserves | 133 | €80,169 | €124,776 | +€44,607 | +55.6% |
| Amounts payable | 17/49 | €97,302 | €73,183 | -€24,119 | -24.8% |
| Amounts payable after more than one year | 17 | €52,059 | €37,006 | -€15,053 | -28.9% |
| Financial debts | 170/4 | €52,059 | €37,006 | -€15,053 | -28.9% |
| Amounts payable within one year | 42/48 | €45,243 | €36,177 | -€9,066 | -20.0% |
| Current portion of amounts payable after more than one year | 42 | €14,590 | €16,286 | +€1,696 | +11.6% |
| Financial debts | 43 | €12 | €0 | -€12 | -100% |
| Credit institutions | 430/8 | €12 | €0 | -€12 | -100% |
| Trade debts | 44 | €1,637 | €1,829 | +€192 | +11.7% |
| Suppliers | 440/4 | €1,637 | €1,829 | +€192 | +11.7% |
| Taxes, remuneration and social security | 45 | €29,004 | €18,062 | -€10,942 | -37.7% |
| Taxes | 450/3 | €29,004 | €15,079 | -€13,925 | -48.0% |
| Remuneration and social security | 454/9 | - | €2,983 | +€2,983 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,373 | €18,603 | +€5,229 | +39.1% |
| Other operating charges | 640/8 | €1,310 | €586 | -€725 | -55.3% |
| Gross operating margin | 9900 | €119,324 | €77,074 | -€42,250 | -35.4% |
| Operating profit (loss) | 9901 | €104,640 | €57,886 | -€46,754 | -44.7% |
| Financial income | 75/76B | - | €1,025 | +€1,025 | |
| Recurring financial income | 75 | - | €1,025 | +€1,025 | |
| Financial charges | 65/66B | €1,946 | €1,848 | -€98 | -5.0% |
| Recurring financial charges | 65 | €1,946 | €1,848 | -€98 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €102,694 | €57,063 | -€45,632 | -44.4% |
| Income taxes | 67/77 | €22,525 | €12,456 | -€10,070 | -44.7% |
| Profit (loss) for the period | 9904 | €80,169 | €44,607 | -€35,562 | -44.4% |
| Profit (loss) for the period to be appropriated | 9905 | €80,169 | €44,607 | -€35,562 | -44.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.