BN SOLUTIONS: 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 SOLUTIONS
Largest movements
- Stocks and contracts -€66,557
no longer reported in 2025 (was €66,557)
- Receivables within one year -€33,489
down €33,489 (-43.9%), from €76,253 to €42,764
of which Other amounts receivable: -€75,332
- Tangible fixed assets +€22,687
up €22,687 (+708%), from €3,203 to €25,890
of which Furniture and vehicles: +€23,200
- Cash +€1,938
up €1,938 (+31.4%), from €6,175 to €8,113
mainly Stocks and contracts (+€66,557) and Receivables within one year (+€33,489)
- Reserves -€73,298
down €73,298 (-59.2%), from €123,900 to €50,602
- Other debts -€17,426
down €17,426 (-54.3%), from €32,084 to €14,659
- Profit (loss) carried forward +€13,796
no longer reported in 2025 (was -€13,796)
- Tax, wage and social debts +€1,634
new in 2025: €1,634
of which Remuneration and social security: +€1,250
- Write-downs +€51,308
new in 2025: €51,308
- Depreciation +€5,142
up €5,142 (+439%), from €1,171 to €6,313
- Gross operating margin +€2,810
up €2,810, from -€2,260 to €550
- Other operating charges +€1,422
up €1,422 (+260%), from €546 to €1,968
- Taxes +€293
new in 2025: €293
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 | €152,188 | €77,008 | -€75,180 | -49.4% |
| Fixed assets | 21/28 | €3,203 | €25,890 | +€22,687 | +708% |
| Tangible fixed assets | 22/27 | €3,203 | €25,890 | +€22,687 | +708% |
| Land and buildings | 22 | €3,203 | €2,690 | -€513 | -16.0% |
| Furniture and vehicles | 24 | - | €23,200 | +€23,200 | |
| Current assets | 29/58 | €148,985 | €51,118 | -€97,867 | -65.7% |
| Stocks and contracts in progress | 3 | €66,557 | - | -€66,557 | |
| Stocks | 30/36 | €66,557 | - | -€66,557 | |
| Amounts receivable within one year | 40/41 | €76,253 | €42,764 | -€33,489 | -43.9% |
| Trade receivables | 40 | - | €41,843 | +€41,843 | |
| Other amounts receivable | 41 | €76,253 | €921 | -€75,332 | -98.8% |
| Cash at bank and in hand | 54/58 | €6,175 | €8,113 | +€1,938 | +31.4% |
| Deferred charges and accrued income | 490/1 | - | €240 | +€240 | |
| Total equity and liabilities | 10/49 | €152,188 | €77,008 | -€75,180 | -49.4% |
| Equity | 10/15 | €120,103 | €60,602 | -€59,502 | -49.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €123,900 | €50,602 | -€73,298 | -59.2% |
| Distributable reserves | 133 | €123,900 | €50,602 | -€73,298 | -59.2% |
| Profit (loss) carried forward | 14 | -€13,796 | - | +€13,796 | |
| Amounts payable | 17/49 | €32,084 | €16,406 | -€15,678 | -48.9% |
| Amounts payable within one year | 42/48 | €32,084 | €16,406 | -€15,678 | -48.9% |
| Trade debts | 44 | €0 | €114 | +€114 | +126,344% |
| Suppliers | 440/4 | €0 | €114 | +€114 | +126,344% |
| Taxes, remuneration and social security | 45 | - | €1,634 | +€1,634 | |
| Taxes | 450/3 | - | €384 | +€384 | |
| Remuneration and social security | 454/9 | - | €1,250 | +€1,250 | |
| Other amounts payable | 47/48 | €32,084 | €14,659 | -€17,426 | -54.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,171 | €6,313 | +€5,142 | +439% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €51,308 | +€51,308 | |
| Other operating charges | 640/8 | €546 | €1,968 | +€1,422 | +260% |
| Gross operating margin | 9900 | -€2,260 | €550 | +€2,810 | |
| Operating profit (loss) | 9901 | -€3,977 | -€59,039 | -€55,062 | -1,384% |
| Financial charges | 65/66B | €206 | €169 | -€37 | -17.8% |
| Recurring financial charges | 65 | €206 | €169 | -€37 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,183 | -€59,208 | -€55,025 | -1,315% |
| Income taxes | 67/77 | - | €293 | +€293 | |
| Profit (loss) for the period | 9904 | -€4,183 | -€59,502 | -€55,318 | -1,322% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,183 | -€59,502 | -€55,318 | -1,322% |
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 22 October 2026 via checked.be.