BN Technieken: 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 Technieken
Largest movements
- Cash +€77,524
up €77,524 (+73.8%), from €105,056 to €182,580
mainly Net result for the year (+€59,220) and Tax, wage and social debts (+€15,518)
- Tangible fixed assets -€5,317
down €5,317 (-65.7%), from €8,098 to €2,781
of which Furniture and vehicles: -€4,000
- Receivables within one year -€4,059
down €4,059 (-19.8%), from €20,529 to €16,470
of which Trade receivables: -€4,679
- Profit (loss) carried forward +€59,220
up €59,220 (+68.9%), from €86,011 to €145,231
- Tax, wage and social debts +€15,518
up €15,518 (+49.5%), from €31,326 to €46,844
- Other debts -€9,112
down €9,112 (-85.9%), from €10,612 to €1,500
- Trade debts +€4,897
up €4,897 (+570%), from €859 to €5,756
- Advances received -€2,374
no longer reported in 2025 (was €2,374)
- Gross operating margin -€38,738
down €38,738 (-33.2%), from €116,713 to €77,975
- Taxes -€12,549
down €12,549 (-49.5%), from €25,373 to €12,825
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 | €133,683 | €201,832 | +€68,148 | +51.0% |
| Fixed assets | 21/28 | €8,098 | €2,781 | -€5,317 | -65.7% |
| Tangible fixed assets | 22/27 | €8,098 | €2,781 | -€5,317 | -65.7% |
| Plant, machinery and equipment | 23 | €3,901 | €2,584 | -€1,317 | -33.8% |
| Furniture and vehicles | 24 | €4,197 | €197 | -€4,000 | -95.3% |
| Current assets | 29/58 | €125,585 | €199,050 | +€73,466 | +58.5% |
| Amounts receivable within one year | 40/41 | €20,529 | €16,470 | -€4,059 | -19.8% |
| Trade receivables | 40 | €20,270 | €15,590 | -€4,679 | -23.1% |
| Other amounts receivable | 41 | €259 | €880 | +€621 | +239% |
| Cash at bank and in hand | 54/58 | €105,056 | €182,580 | +€77,524 | +73.8% |
| Total equity and liabilities | 10/49 | €133,683 | €201,832 | +€68,148 | +51.0% |
| Equity | 10/15 | €88,511 | €147,731 | +€59,220 | +66.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,011 | €145,231 | +€59,220 | +68.9% |
| Amounts payable | 17/49 | €45,172 | €54,101 | +€8,929 | +19.8% |
| Amounts payable within one year | 42/48 | €45,172 | €54,101 | +€8,929 | +19.8% |
| Trade debts | 44 | €859 | €5,756 | +€4,897 | +570% |
| Suppliers | 440/4 | €859 | €5,756 | +€4,897 | +570% |
| Advances received on contracts in progress | 46 | €2,374 | - | -€2,374 | |
| Taxes, remuneration and social security | 45 | €31,326 | €46,844 | +€15,518 | +49.5% |
| Taxes | 450/3 | €31,326 | €46,844 | +€15,518 | +49.5% |
| Other amounts payable | 47/48 | €10,612 | €1,500 | -€9,112 | -85.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,657 | €5,317 | +€661 | +14.2% |
| Other operating charges | 640/8 | €685 | €251 | -€434 | -63.3% |
| Gross operating margin | 9900 | €116,713 | €77,975 | -€38,738 | -33.2% |
| Operating profit (loss) | 9901 | €111,371 | €72,406 | -€38,965 | -35.0% |
| Financial income | 75/76B | €23 | €21 | -€3 | -10.9% |
| Recurring financial income | 75 | €23 | €21 | -€3 | -10.9% |
| Financial charges | 65/66B | €10 | €383 | +€373 | +3,721% |
| Recurring financial charges | 65 | €10 | €383 | +€373 | +3,721% |
| Profit (loss) for the period before taxes | 9903 | €111,384 | €72,045 | -€39,340 | -35.3% |
| Income taxes | 67/77 | €25,373 | €12,825 | -€12,549 | -49.5% |
| Profit (loss) for the period | 9904 | €86,011 | €59,220 | -€26,791 | -31.1% |
| Profit (loss) for the period to be appropriated | 9905 | €86,011 | €59,220 | -€26,791 | -31.1% |
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 22 October 2026 via checked.be.