BN TRANS: 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 TRANS
Largest movements
- Deferred charges and accrued income -€1,673
down €1,673 (-39.8%), from €4,208 to €2,535
- Reserves +€11,013
up €11,013 (+42.4%), from €25,984 to €36,997
- Debts after one year -€10,000
down €10,000 (-58.8%), from €17,000 to €7,000
- Tax, wage and social debts -€2,212
down €2,212 (-16.3%), from €13,546 to €11,333
- Trade debts +€1,158
up €1,158 (+151%), from €765 to €1,923
- Gross operating margin +€1,473
up €1,473 (+6.7%), from €21,886 to €23,359
- Depreciation +€699
up €699 (+16.1%), from €4,353 to €5,052
- Taxes -€435
down €435 (-11.2%), from €3,888 to €3,453
- Financial charges -€358
down €358 (-13.5%), from €2,652 to €2,294
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 | €65,137 | €64,826 | -€311 | -0.5% |
| Fixed assets | 21/28 | €14,833 | €15,281 | +€448 | +3.0% |
| Tangible fixed assets | 22/27 | €14,833 | €15,281 | +€448 | +3.0% |
| Plant, machinery and equipment | 23 | €4,645 | €6,891 | +€2,246 | +48.4% |
| Furniture and vehicles | 24 | €10,188 | €8,390 | -€1,798 | -17.7% |
| Current assets | 29/58 | €50,305 | €49,546 | -€759 | -1.5% |
| Amounts receivable within one year | 40/41 | €7,226 | €7,548 | +€323 | +4.5% |
| Trade receivables | 40 | €7,226 | €7,548 | +€323 | +4.5% |
| Cash at bank and in hand | 54/58 | €38,871 | €39,462 | +€591 | +1.5% |
| Deferred charges and accrued income | 490/1 | €4,208 | €2,535 | -€1,673 | -39.8% |
| Total equity and liabilities | 10/49 | €65,137 | €64,826 | -€311 | -0.5% |
| Equity | 10/15 | €28,984 | €39,997 | +€11,013 | +38.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €25,984 | €36,997 | +€11,013 | +42.4% |
| Distributable reserves | 133 | €25,984 | €36,997 | +€11,013 | +42.4% |
| Amounts payable | 17/49 | €36,153 | €24,829 | -€11,324 | -31.3% |
| Amounts payable after more than one year | 17 | €17,000 | €7,000 | -€10,000 | -58.8% |
| Financial debts | 170/4 | €17,000 | €7,000 | -€10,000 | -58.8% |
| Amounts payable within one year | 42/48 | €17,653 | €16,329 | -€1,324 | -7.5% |
| Trade debts | 44 | €765 | €1,923 | +€1,158 | +151% |
| Suppliers | 440/4 | €765 | €1,923 | +€1,158 | +151% |
| Taxes, remuneration and social security | 45 | €13,546 | €11,333 | -€2,212 | -16.3% |
| Taxes | 450/3 | €13,546 | €11,333 | -€2,212 | -16.3% |
| Other amounts payable | 47/48 | €3,342 | €3,072 | -€270 | -8.1% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,353 | €5,052 | +€699 | +16.1% |
| Other operating charges | 640/8 | €1,325 | €1,165 | -€160 | -12.1% |
| Non-recurring operating charges | 66A | - | €381 | +€381 | |
| Gross operating margin | 9900 | €21,886 | €23,359 | +€1,473 | +6.7% |
| Operating profit (loss) | 9901 | €16,208 | €16,760 | +€552 | +3.4% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €2,652 | €2,294 | -€358 | -13.5% |
| Recurring financial charges | 65 | €2,652 | €2,294 | -€358 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €13,557 | €14,466 | +€909 | +6.7% |
| Income taxes | 67/77 | €3,888 | €3,453 | -€435 | -11.2% |
| Profit (loss) for the period | 9904 | €9,669 | €11,013 | +€1,344 | +13.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,669 | €11,013 | +€1,344 | +13.9% |
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 18 October 2026 via checked.be.