B&NK: what changed
Two fiscal 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&NK
Largest movements
- Cash +€8,836
up €8,836 (+67.2%), from €13,153 to €21,989
mainly Other debts (+€5,512) and Receivables within one year (+€5,110)
- Receivables within one year -€5,110
down €5,110 (-51.1%), from €10,000 to €4,890
of which Other amounts receivable: -€10,000
- Other debts +€5,512
up €5,512 (+106.4%), from €5,182 to €10,694
- Tax, wage and social debts -€3,375
down €3,375 (-64.9%), from €5,203 to €1,827
- Profit (loss) carried forward +€1,935
up €1,935 (+11.9%), from €16,223 to €18,158
- Gross operating margin -€15,932
down €15,932 (-70.0%), from €22,744 to €6,812
- Taxes -€3,425
down €3,425 (-74.9%), from €4,571 to €1,146
- Depreciation +€2,122
up €2,122 (+313.4%), from €677 to €2,799
- Staff costs -€1,200
no longer reported in 2025 (was €1,200)
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 | €30,420 | €34,179 | +€3,759 | +12.4% |
| Fixed assets | 21/28 | €7,267 | €7,241 | -€26 | -0.4% |
| Tangible fixed assets | 22/27 | €7,267 | €7,241 | -€26 | -0.4% |
| Furniture and vehicles | 24 | €7,267 | €7,241 | -€26 | -0.4% |
| Current assets | 29/58 | €23,153 | €26,938 | +€3,785 | +16.4% |
| Amounts receivable within one year | 40/41 | €10,000 | €4,890 | -€5,110 | -51.1% |
| Trade receivables | 40 | - | €4,890 | +€4,890 | |
| Other amounts receivable | 41 | €10,000 | - | -€10,000 | |
| Cash at bank and in hand | 54/58 | €13,153 | €21,989 | +€8,836 | +67.2% |
| Deferred charges and accrued income | 490/1 | - | €59 | +€59 | |
| Total equity and liabilities | 10/49 | €30,420 | €34,179 | +€3,759 | +12.4% |
| Equity | 10/15 | €19,723 | €21,658 | +€1,935 | +9.8% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,223 | €18,158 | +€1,935 | +11.9% |
| Amounts payable | 17/49 | €10,697 | €12,521 | +€1,825 | +17.1% |
| Amounts payable within one year | 42/48 | €10,697 | €12,521 | +€1,825 | +17.1% |
| Trade debts | 44 | €311 | - | -€311 | |
| Suppliers | 440/4 | €311 | - | -€311 | |
| Taxes, remuneration and social security | 45 | €5,203 | €1,827 | -€3,375 | -64.9% |
| Taxes | 450/3 | €5,203 | €1,827 | -€3,375 | -64.9% |
| Other amounts payable | 47/48 | €5,182 | €10,694 | +€5,512 | +106.4% |
| Remuneration, social security and pensions | 62 | €1,200 | - | -€1,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €677 | €2,799 | +€2,122 | +313.4% |
| Gross operating margin | 9900 | €22,744 | €6,812 | -€15,932 | -70.0% |
| Operating profit (loss) | 9901 | €20,867 | €4,013 | -€16,854 | -80.8% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €73 | €110 | +€38 | +51.9% |
| Recurring financial charges | 65 | €73 | €110 | +€38 | +51.9% |
| Profit (loss) for the period before taxes | 9903 | €20,794 | €3,913 | -€16,881 | -81.2% |
| Income taxes | 67/77 | €4,571 | €1,146 | -€3,425 | -74.9% |
| Profit (loss) for the period | 9904 | €16,223 | €2,768 | -€13,456 | -82.9% |
| Profit (loss) for the period to be appropriated | 9905 | €16,223 | €2,768 | -€13,456 | -82.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.