BBNM: 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.
BBNM
Largest movements
- Current investments -€75,000
down €75,000 (-100.0%), from €75,000 to €0
- Cash +€38,479
up €38,479 (+292.5%), from €13,153 to €51,633
mainly Net result for the year (+€75,247) and Current investments (+€75,000)
- Receivables within one year -€17,807
down €17,807 (-32.8%), from €54,238 to €36,431
of which Other amounts receivable: -€14,017
- Other debts -€70,250
down €70,250 (-50.5%), from €139,133 to €68,883
- Tax, wage and social debts +€13,639
up €13,639 (+125.0%), from €10,913 to €24,552
of which Taxes: +€11,349
- Gross operating margin -€85,087
down €85,087 (-45.4%), from €187,241 to €102,154
- Taxes -€18,816
down €18,816 (-46.5%), from €40,487 to €21,671
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 | €153,857 | €97,686 | -€56,172 | -36.5% |
| Fixed assets | 21/28 | €10,149 | €8,777 | -€1,372 | -13.5% |
| Tangible fixed assets | 22/27 | €10,149 | €8,777 | -€1,372 | -13.5% |
| Furniture and vehicles | 24 | €149 | €0 | -€149 | -100.0% |
| Other tangible fixed assets | 26 | €10,000 | €8,777 | -€1,223 | -12.2% |
| Current assets | 29/58 | €143,708 | €88,909 | -€54,800 | -38.1% |
| Amounts receivable within one year | 40/41 | €54,238 | €36,431 | -€17,807 | -32.8% |
| Trade receivables | 40 | €27,709 | €23,918 | -€3,790 | -13.7% |
| Other amounts receivable | 41 | €26,530 | €12,513 | -€14,017 | -52.8% |
| Current investments | 50/53 | €75,000 | €0 | -€75,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €13,153 | €51,633 | +€38,479 | +292.5% |
| Deferred charges and accrued income | 490/1 | €1,317 | €845 | -€472 | -35.8% |
| Total equity and liabilities | 10/49 | €153,857 | €97,686 | -€56,172 | -36.5% |
| Equity | 10/15 | €2,500 | €2,500 | = | 0.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €151,357 | €95,186 | -€56,172 | -37.1% |
| Amounts payable within one year | 42/48 | €151,357 | €95,186 | -€56,172 | -37.1% |
| Financial debts | 43 | - | €257 | +€257 | |
| Credit institutions | 430/8 | - | €257 | +€257 | |
| Trade debts | 44 | €1,312 | €1,493 | +€181 | +13.8% |
| Suppliers | 440/4 | €1,312 | €1,493 | +€181 | +13.8% |
| Taxes, remuneration and social security | 45 | €10,913 | €24,552 | +€13,639 | +125.0% |
| Taxes | 450/3 | €10,913 | €22,262 | +€11,349 | +104.0% |
| Remuneration and social security | 454/9 | €0 | €2,290 | +€2,290 | |
| Other amounts payable | 47/48 | €139,133 | €68,883 | -€70,250 | -50.5% |
| Non-recurring operating income | 76A | €16,094 | €0 | -€16,094 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,658 | €1,372 | -€286 | -17.3% |
| Other operating charges | 640/8 | €1,578 | €1,382 | -€196 | -12.4% |
| Gross operating margin | 9900 | €187,241 | €102,154 | -€85,087 | -45.4% |
| Operating profit (loss) | 9901 | €184,005 | €99,400 | -€84,605 | -46.0% |
| Financial income | 75/76B | €75 | €1,774 | +€1,698 | +2255.0% |
| Recurring financial income | 75 | €75 | €1,774 | +€1,698 | +2255.0% |
| Financial charges | 65/66B | €4,940 | €4,256 | -€684 | -13.8% |
| Recurring financial charges | 65 | €4,940 | €4,256 | -€684 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | €179,141 | €96,918 | -€82,223 | -45.9% |
| Income taxes | 67/77 | €40,487 | €21,671 | -€18,816 | -46.5% |
| Profit (loss) for the period | 9904 | €138,653 | €75,247 | -€63,407 | -45.7% |
| Profit (loss) for the period to be appropriated | 9905 | €138,653 | €75,247 | -€63,407 | -45.7% |
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.