BN-Groep: 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-Groep
Largest movements
- Receivables within one year +€27,824
up €27,824 (+34.8%), from €80,015 to €107,840
of which Trade receivables: +€27,990
- Tangible fixed assets +€3,235
up €3,235 (+71.2%), from €4,541 to €7,777
of which Furniture and vehicles: +€7,127
- Other debts +€24,563
up €24,563 (+50.0%), from €49,127 to €73,691
- Profit (loss) carried forward +€15,906
up €15,906 (+44.1%), from -€36,034 to -€20,128
- Debts after one year -€4,660
down €4,660 (-24.1%), from €19,358 to €14,698
- Trade debts -€4,146
down €4,146 (-57.0%), from €7,271 to €3,125
- Gross operating margin +€23,927
up €23,927, from -€3,153 to €20,774
- Depreciation -€788
down €788 (-31.3%), from €2,520 to €1,732
- Financial income +€370
up €370 (+3,696,700%), from €0 to €370
- Other operating charges +€227
up €227 (+12.5%), from €1,809 to €2,036
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €85,904 | €117,247 | +€31,344 | +36.5% |
| Fixed assets | 21/28 | €4,721 | €7,957 | +€3,235 | +68.5% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €4,541 | €7,777 | +€3,235 | +71.2% |
| Plant, machinery and equipment | 23 | €3,892 | €0 | -€3,892 | -100% |
| Furniture and vehicles | 24 | €650 | €7,777 | +€7,127 | +1,097% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €81,182 | €109,291 | +€28,108 | +34.6% |
| Amounts receivable within one year | 40/41 | €80,015 | €107,840 | +€27,824 | +34.8% |
| Trade receivables | 40 | €79,849 | €107,840 | +€27,990 | +35.1% |
| Other amounts receivable | 41 | €166 | €0 | -€166 | -100% |
| Deferred charges and accrued income | 490/1 | €1,167 | €1,451 | +€284 | +24.3% |
| Total equity and liabilities | 10/49 | €85,904 | €117,247 | +€31,344 | +36.5% |
| Equity | 10/15 | -€1,007 | €14,899 | +€15,906 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €16,427 | €16,427 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €14,567 | €16,427 | +€1,860 | +12.8% |
| Profit (loss) carried forward | 14 | -€36,034 | -€20,128 | +€15,906 | +44.1% |
| Amounts payable | 17/49 | €86,911 | €102,348 | +€15,437 | +17.8% |
| Amounts payable after more than one year | 17 | €19,358 | €14,698 | -€4,660 | -24.1% |
| Financial debts | 170/4 | €19,358 | €14,698 | -€4,660 | -24.1% |
| Amounts payable within one year | 42/48 | €67,553 | €87,650 | +€20,097 | +29.8% |
| Current portion of amounts payable after more than one year | 42 | €4,545 | €4,660 | +€115 | +2.5% |
| Financial debts | 43 | €6,609 | €5,802 | -€807 | -12.2% |
| Credit institutions | 430/8 | €6,609 | €5,802 | -€807 | -12.2% |
| Trade debts | 44 | €7,271 | €3,125 | -€4,146 | -57.0% |
| Suppliers | 440/4 | €7,271 | €3,125 | -€4,146 | -57.0% |
| Taxes, remuneration and social security | 45 | €0 | €372 | +€372 | |
| Taxes | 450/3 | €0 | €372 | +€372 | |
| Other amounts payable | 47/48 | €49,127 | €73,691 | +€24,563 | +50.0% |
| Non-recurring operating income | 76A | - | €30,028 | +€30,028 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,520 | €1,732 | -€788 | -31.3% |
| Other operating charges | 640/8 | €1,809 | €2,036 | +€227 | +12.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€3,153 | €20,774 | +€23,927 | |
| Operating profit (loss) | 9901 | -€7,482 | €17,007 | +€24,489 | |
| Financial income | 75/76B | €0 | €370 | +€370 | +3,696,700% |
| Recurring financial income | 75 | €0 | €370 | +€370 | +3,696,700% |
| Financial charges | 65/66B | €1,596 | €1,470 | -€126 | -7.9% |
| Recurring financial charges | 65 | €1,596 | €1,470 | -€126 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | -€9,078 | €15,906 | +€24,985 | |
| Profit (loss) for the period | 9904 | -€9,078 | €15,906 | +€24,985 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,078 | €15,906 | +€24,985 |
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 15 October 2026 via checked.be.