B.N.V.: 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.V.
Largest movements
- Receivables within one year +€89,996
up €89,996 (+26.8%), from €335,600 to €425,597
of which Other amounts receivable: +€89,996
- Reserves +€90,637
up €90,637 (+11.0%), from €826,131 to €916,768
- Financial income +€10,000
up €10,000 (+11.1%), from €90,000 to €100,000
- Taxes +€871
up €871 (+10.6%), from €8,193 to €9,064
- Gross operating margin -€396
down €396 (-64.7%), from €612 to €216
- Other operating charges +€12
up €12 (+2.8%), from €449 to €462
- Financial charges +€9
up €9 (+20.7%), from €44 to €53
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.
Cash bridge derived
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 | €847,097 | €937,842 | +€90,745 | +10.7% |
| Fixed assets | 21/28 | €500,000 | €500,000 | = | 0.0% |
| Financial fixed assets | 28 | €500,000 | €500,000 | = | 0.0% |
| Current assets | 29/58 | €347,097 | €437,842 | +€90,745 | +26.1% |
| Amounts receivable within one year | 40/41 | €335,600 | €425,597 | +€89,996 | +26.8% |
| Trade receivables | 40 | €242 | €242 | = | 0.0% |
| Other amounts receivable | 41 | €335,358 | €425,355 | +€89,996 | +26.8% |
| Cash at bank and in hand | 54/58 | €11,496 | €12,245 | +€749 | +6.5% |
| Total equity and liabilities | 10/49 | €847,097 | €937,842 | +€90,745 | +10.7% |
| Equity | 10/15 | €832,331 | €922,968 | +€90,637 | +10.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €826,131 | €916,768 | +€90,637 | +11.0% |
| Distributable reserves | 133 | €826,131 | €916,768 | +€90,637 | +11.0% |
| Amounts payable | 17/49 | €14,766 | €14,874 | +€108 | +0.7% |
| Amounts payable within one year | 42/48 | €14,766 | €14,874 | +€108 | +0.7% |
| Trade debts | 44 | €134 | €196 | +€62 | +46.0% |
| Suppliers | 440/4 | €134 | €196 | +€62 | +46.0% |
| Taxes, remuneration and social security | 45 | €13,392 | €13,320 | -€73 | -0.5% |
| Taxes | 450/3 | €11,192 | €11,320 | +€127 | +1.1% |
| Remuneration and social security | 454/9 | €2,200 | €2,000 | -€200 | -9.1% |
| Other amounts payable | 47/48 | €1,239 | €1,358 | +€119 | +9.6% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | €612 | €216 | -€396 | -64.7% |
| Operating profit (loss) | 9901 | €162 | -€246 | -€408 | |
| Financial income | 75/76B | €90,000 | €100,000 | +€10,000 | +11.1% |
| Recurring financial income | 75 | €90,000 | €100,000 | +€10,000 | +11.1% |
| Financial charges | 65/66B | €44 | €53 | +€9 | +20.7% |
| Recurring financial charges | 65 | €44 | €53 | +€9 | +20.7% |
| Profit (loss) for the period before taxes | 9903 | €90,118 | €99,701 | +€9,582 | +10.6% |
| Income taxes | 67/77 | €8,193 | €9,064 | +€871 | +10.6% |
| Profit (loss) for the period | 9904 | €81,926 | €90,637 | +€8,711 | +10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €81,926 | €90,637 | +€8,711 | +10.6% |
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 10 October 2026 via checked.be.