BN Tech: 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 Tech
Largest movements
- Receivables within one year -€16,971
down €16,971 (-68.6%), from €24,743 to €7,771
of which Other amounts receivable: -€10,570
- Cash +€7,067
up €7,067 (+31.5%), from €22,441 to €29,508
mainly Receivables within one year (+€16,971) and Net result for the year (+€13,309)
- Stocks and contracts +€2,799
up €2,799 (+5.5%), from €51,101 to €53,900
- Tangible fixed assets -€2,499
down €2,499 (-28.0%), from €8,924 to €6,425
of which Land and buildings: -€1,875
- Reserves +€13,309
up €13,309 (+34.4%), from €38,724 to €52,032
of which Distributable reserves: +€13,309
- Trade debts -€12,616
down €12,616 (-70.6%), from €17,881 to €5,265
- Other debts -€7,777
down €7,777 (-27.5%), from €28,282 to €20,506
- Tax, wage and social debts -€2,166
down €2,166 (-44.2%), from €4,903 to €2,737
of which Remuneration and social security: -€2,000
- Gross operating margin +€8,276
up €8,276 (+85.0%), from €9,737 to €18,013
- Depreciation -€734
down €734 (-22.7%), from €3,233 to €2,499
- Other operating charges -€339
down €339 (-14.8%), from €2,286 to €1,947
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 | €108,389 | €99,139 | -€9,250 | -8.5% |
| Fixed assets | 21/28 | €8,924 | €6,425 | -€2,499 | -28.0% |
| Tangible fixed assets | 22/27 | €8,924 | €6,425 | -€2,499 | -28.0% |
| Land and buildings | 22 | €8,300 | €6,425 | -€1,875 | -22.6% |
| Furniture and vehicles | 24 | €624 | €0 | -€624 | -100% |
| Current assets | 29/58 | €99,466 | €92,715 | -€6,751 | -6.8% |
| Stocks and contracts in progress | 3 | €51,101 | €53,900 | +€2,799 | +5.5% |
| Stocks | 30/36 | €51,101 | €53,900 | +€2,799 | +5.5% |
| Amounts receivable within one year | 40/41 | €24,743 | €7,771 | -€16,971 | -68.6% |
| Trade receivables | 40 | €13,482 | €7,081 | -€6,402 | -47.5% |
| Other amounts receivable | 41 | €11,260 | €691 | -€10,570 | -93.9% |
| Cash at bank and in hand | 54/58 | €22,441 | €29,508 | +€7,067 | +31.5% |
| Deferred charges and accrued income | 490/1 | €1,180 | €1,535 | +€354 | +30.0% |
| Total equity and liabilities | 10/49 | €108,389 | €99,139 | -€9,250 | -8.5% |
| Equity | 10/15 | €57,324 | €70,632 | +€13,309 | +23.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €38,724 | €52,032 | +€13,309 | +34.4% |
| Non-distributable reserves | 130/1 | €1,057 | €1,057 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,057 | €1,057 | = | 0.0% |
| Distributable reserves | 133 | €37,666 | €50,975 | +€13,309 | +35.3% |
| Amounts payable | 17/49 | €51,066 | €28,507 | -€22,559 | -44.2% |
| Amounts payable within one year | 42/48 | €51,066 | €28,507 | -€22,559 | -44.2% |
| Trade debts | 44 | €17,881 | €5,265 | -€12,616 | -70.6% |
| Suppliers | 440/4 | €17,881 | €5,265 | -€12,616 | -70.6% |
| Taxes, remuneration and social security | 45 | €4,903 | €2,737 | -€2,166 | -44.2% |
| Taxes | 450/3 | €2,903 | €2,737 | -€166 | -5.7% |
| Remuneration and social security | 454/9 | €2,000 | €0 | -€2,000 | -100% |
| Other amounts payable | 47/48 | €28,282 | €20,506 | -€7,777 | -27.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,233 | €2,499 | -€734 | -22.7% |
| Other operating charges | 640/8 | €2,286 | €1,947 | -€339 | -14.8% |
| Gross operating margin | 9900 | €9,737 | €18,013 | +€8,276 | +85.0% |
| Operating profit (loss) | 9901 | €4,219 | €13,568 | +€9,349 | +222% |
| Financial income | 75/76B | €156 | €213 | +€57 | +36.4% |
| Recurring financial income | 75 | €156 | €213 | +€57 | +36.4% |
| Financial charges | 65/66B | €340 | €285 | -€55 | -16.1% |
| Recurring financial charges | 65 | €340 | €285 | -€55 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | €4,035 | €13,496 | +€9,461 | +234% |
| Income taxes | 67/77 | €180 | €187 | +€7 | +3.8% |
| Profit (loss) for the period | 9904 | €3,855 | €13,309 | +€9,454 | +245% |
| Profit (loss) for the period to be appropriated | 9905 | €3,855 | €13,309 | +€9,454 | +245% |
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 25 October 2026 via checked.be.