BN-COMPANY: 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.
BN-COMPANY
Largest movements
- Cash +€51,908
up €51,908 (+345%), from €15,032 to €66,940
mainly Receivables within one year (+€37,580) and Net result for the year (+€35,591)
- Receivables within one year -€37,580
down €37,580 (-43.5%), from €86,432 to €48,852
of which Other amounts receivable: -€39,549
- Tangible fixed assets -€4,591
down €4,591 (-17.4%), from €26,377 to €21,786
of which Plant, machinery and equipment: -€4,635
- Deferred charges and accrued income +€2,004
new in 2025: €2,004
- Advances received +€27,035
new in 2025: €27,035
- Trade debts +€22,813
up €22,813 (+194%), from €11,760 to €34,574
- Other debts -€22,091
down €22,091 (-34.6%), from €63,908 to €41,818
- Tax, wage and social debts -€16,017
down €16,017 (-42.5%), from €37,699 to €21,682
of which Taxes: -€21,529
- Gross operating margin -€15,826
down €15,826 (-14.0%), from €113,068 to €97,242
- Staff costs -€2,587
down €2,587 (-6.1%), from €42,150 to €39,563
- Financial charges +€1,750
up €1,750 (+178%), from €982 to €2,732
- Taxes -€1,506
down €1,506 (-11.4%), from €13,220 to €11,714
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 | €128,367 | €140,108 | +€11,740 | +9.1% |
| Fixed assets | 21/28 | €26,903 | €22,312 | -€4,591 | -17.1% |
| Tangible fixed assets | 22/27 | €26,377 | €21,786 | -€4,591 | -17.4% |
| Plant, machinery and equipment | 23 | €24,345 | €19,710 | -€4,635 | -19.0% |
| Furniture and vehicles | 24 | €2,032 | €2,075 | +€43 | +2.1% |
| Financial fixed assets | 28 | €526 | €526 | = | 0.0% |
| Current assets | 29/58 | €101,465 | €117,796 | +€16,332 | +16.1% |
| Amounts receivable within one year | 40/41 | €86,432 | €48,852 | -€37,580 | -43.5% |
| Trade receivables | 40 | €44,797 | €46,766 | +€1,969 | +4.4% |
| Other amounts receivable | 41 | €41,635 | €2,086 | -€39,549 | -95.0% |
| Cash at bank and in hand | 54/58 | €15,032 | €66,940 | +€51,908 | +345% |
| Deferred charges and accrued income | 490/1 | - | €2,004 | +€2,004 | |
| Total equity and liabilities | 10/49 | €128,367 | €140,108 | +€11,740 | +9.1% |
| Equity | 10/15 | €15,000 | €15,000 | = | 0.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable | 17/49 | €113,367 | €125,108 | +€11,740 | +10.4% |
| Amounts payable within one year | 42/48 | €113,367 | €125,108 | +€11,740 | +10.4% |
| Trade debts | 44 | €11,760 | €34,574 | +€22,813 | +194% |
| Suppliers | 440/4 | €11,760 | €34,574 | +€22,813 | +194% |
| Advances received on contracts in progress | 46 | - | €27,035 | +€27,035 | |
| Taxes, remuneration and social security | 45 | €37,699 | €21,682 | -€16,017 | -42.5% |
| Taxes | 450/3 | €33,243 | €11,714 | -€21,529 | -64.8% |
| Remuneration and social security | 454/9 | €4,456 | €9,967 | +€5,512 | +124% |
| Other amounts payable | 47/48 | €63,908 | €41,818 | -€22,091 | -34.6% |
| Remuneration, social security and pensions | 62 | €42,150 | €39,563 | -€2,587 | -6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,822 | €6,539 | +€716 | +12.3% |
| Other operating charges | 640/8 | €893 | €1,103 | +€211 | +23.6% |
| Non-recurring operating charges | 66A | €5,362 | - | -€5,362 | |
| Gross operating margin | 9900 | €113,068 | €97,242 | -€15,826 | -14.0% |
| Operating profit (loss) | 9901 | €58,841 | €50,037 | -€8,804 | -15.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €982 | €2,732 | +€1,750 | +178% |
| Recurring financial charges | 65 | €982 | €2,732 | +€1,750 | +178% |
| Profit (loss) for the period before taxes | 9903 | €57,859 | €47,306 | -€10,554 | -18.2% |
| Income taxes | 67/77 | €13,220 | €11,714 | -€1,506 | -11.4% |
| Profit (loss) for the period | 9904 | €44,639 | €35,591 | -€9,047 | -20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €44,639 | €35,591 | -€9,047 | -20.3% |
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 1 November 2026 via checked.be.