BNA-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.
BNA-TECH
Largest movements
- Cash +€41,140
up €41,140 (+258%), from €15,923 to €57,063
mainly Net result for the year (+€23,801) and Tax, wage and social debts (+€9,103)
- Tangible fixed assets -€4,377
down €4,377 (-25.6%), from €17,103 to €12,726
of which Furniture and vehicles: -€4,475
- Receivables within one year -€1,904
down €1,904 (-11.2%), from €16,974 to €15,071
of which Trade receivables: -€16,444
- Reserves +€23,727
up €23,727 (+60.0%), from €39,573 to €63,300
- Tax, wage and social debts +€9,103
up €9,103 (+364%), from €2,500 to €11,603
- Trade debts +€2,343
up €2,343 (+886%), from €265 to €2,608
- Gross operating margin +€25,307
up €25,307 (+135%), from €18,713 to €44,020
- Taxes +€8,953
up €8,953 (+358%), from €2,502 to €11,455
- Depreciation -€6,692
down €6,692 (-54.1%), from €12,359 to €5,667
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 | €50,001 | €84,860 | +€34,859 | +69.7% |
| Fixed assets | 21/28 | €17,103 | €12,726 | -€4,377 | -25.6% |
| Tangible fixed assets | 22/27 | €17,103 | €12,726 | -€4,377 | -25.6% |
| Plant, machinery and equipment | 23 | €3,292 | €3,389 | +€98 | +3.0% |
| Furniture and vehicles | 24 | €13,811 | €9,336 | -€4,475 | -32.4% |
| Current assets | 29/58 | €32,897 | €72,134 | +€39,236 | +119% |
| Amounts receivable within one year | 40/41 | €16,974 | €15,071 | -€1,904 | -11.2% |
| Trade receivables | 40 | €16,444 | - | -€16,444 | |
| Other amounts receivable | 41 | €530 | €15,071 | +€14,540 | +2,742% |
| Cash at bank and in hand | 54/58 | €15,923 | €57,063 | +€41,140 | +258% |
| Total equity and liabilities | 10/49 | €50,001 | €84,860 | +€34,859 | +69.7% |
| Equity | 10/15 | €46,848 | €70,649 | +€23,801 | +50.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €39,573 | €63,300 | +€23,727 | +60.0% |
| Distributable reserves | 133 | €39,573 | €63,300 | +€23,727 | +60.0% |
| Profit (loss) carried forward | 14 | €1,275 | €1,349 | +€73 | +5.8% |
| Amounts payable | 17/49 | €3,153 | €14,211 | +€11,058 | +351% |
| Amounts payable within one year | 42/48 | €3,153 | €14,211 | +€11,058 | +351% |
| Trade debts | 44 | €265 | €2,608 | +€2,343 | +886% |
| Suppliers | 440/4 | €265 | €2,608 | +€2,343 | +886% |
| Taxes, remuneration and social security | 45 | €2,500 | €11,603 | +€9,103 | +364% |
| Taxes | 450/3 | €2,500 | €11,603 | +€9,103 | +364% |
| Other amounts payable | 47/48 | €388 | - | -€388 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,359 | €5,667 | -€6,692 | -54.1% |
| Other operating charges | 640/8 | €1,947 | €2,370 | +€423 | +21.7% |
| Gross operating margin | 9900 | €18,713 | €44,020 | +€25,307 | +135% |
| Operating profit (loss) | 9901 | €4,407 | €35,982 | +€31,575 | +716% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €730 | €726 | -€4 | -0.5% |
| Recurring financial charges | 65 | €730 | €726 | -€4 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €3,679 | €35,256 | +€31,577 | +858% |
| Income taxes | 67/77 | €2,502 | €11,455 | +€8,953 | +358% |
| Profit (loss) for the period | 9904 | €1,178 | €23,801 | +€22,623 | +1,921% |
| Profit (loss) for the period to be appropriated | 9905 | €1,178 | €23,801 | +€22,623 | +1,921% |
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 13 October 2026 via checked.be.