BNB A L'AISE: 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.
BNB A L'AISE
Largest movements
- Tangible fixed assets -€54,564
down €54,564 (-26.0%), from €209,735 to €155,171
of which Furniture and vehicles: -€48,487
- Receivables within one year -€15,973
down €15,973 (-82.9%), from €19,279 to €3,306
of which Trade receivables: -€19,279
- Cash -€4,016
down €4,016 (-29.0%), from €13,870 to €9,854
- Deferred charges and accrued income +€2,718
new in 2025: €2,718
- Short-term financial debts -€89,924
no longer reported in 2025 (was €89,924)
- Debts after one year +€72,746
up €72,746 (+94.0%), from €77,368 to €150,114
of which Other amounts payable: +€100,000
- Other debts -€25,403
down €25,403 (-85.4%), from €29,757 to €4,353
- Tax, wage and social debts -€16,700
down €16,700 (-91.1%), from €18,341 to €1,640
of which Remuneration and social security: -€18,341
- Profit (loss) carried forward -€16,631
down €16,631 (-226%), from -€7,367 to -€23,998
- Gross operating margin -€20,676
down €20,676 (-48.1%), from €43,028 to €22,352
- Other operating charges -€4,635
down €4,635 (-65.8%), from €7,044 to €2,409
- Taxes -€2,093
down €2,093 (-90.0%), from €2,326 to €233
- Depreciation -€1,701
down €1,701 (-5.7%), from €29,643 to €27,942
- Financial charges -€1,311
down €1,311 (-37.2%), from €3,529 to €2,218
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €242,884 | €171,048 | -€71,835 | -29.6% |
| Fixed assets | 21/28 | €209,735 | €155,171 | -€54,564 | -26.0% |
| Tangible fixed assets | 22/27 | €209,735 | €155,171 | -€54,564 | -26.0% |
| Land and buildings | 22 | €94,900 | €88,864 | -€6,036 | -6.4% |
| Plant, machinery and equipment | 23 | €40,186 | €20,601 | -€19,585 | -48.7% |
| Furniture and vehicles | 24 | €74,649 | €26,162 | -€48,487 | -65.0% |
| Other tangible fixed assets | 26 | - | €19,544 | +€19,544 | |
| Current assets | 29/58 | €33,149 | €15,878 | -€17,271 | -52.1% |
| Amounts receivable within one year | 40/41 | €19,279 | €3,306 | -€15,973 | -82.9% |
| Trade receivables | 40 | €19,279 | - | -€19,279 | |
| Other amounts receivable | 41 | - | €3,306 | +€3,306 | |
| Cash at bank and in hand | 54/58 | €13,870 | €9,854 | -€4,016 | -29.0% |
| Deferred charges and accrued income | 490/1 | - | €2,718 | +€2,718 | |
| Total equity and liabilities | 10/49 | €242,884 | €171,048 | -€71,835 | -29.6% |
| Equity | 10/15 | €11,833 | -€4,798 | -€16,631 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €600 | €600 | = | 0.0% |
| Non-distributable reserves | 130/1 | €600 | €600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €600 | €600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,367 | -€23,998 | -€16,631 | -226% |
| Amounts payable | 17/49 | €231,050 | €175,846 | -€55,204 | -23.9% |
| Amounts payable after more than one year | 17 | €77,368 | €150,114 | +€72,746 | +94.0% |
| Financial debts | 170/4 | €77,368 | €50,114 | -€27,254 | -35.2% |
| Other amounts payable | 178/9 | - | €100,000 | +€100,000 | |
| Amounts payable within one year | 42/48 | €153,682 | €21,193 | -€132,489 | -86.2% |
| Current portion of amounts payable after more than one year | 42 | €12,661 | €13,619 | +€958 | +7.6% |
| Financial debts | 43 | €89,924 | - | -€89,924 | |
| Other loans | 439 | €89,924 | - | -€89,924 | |
| Trade debts | 44 | €3,000 | €1,580 | -€1,420 | -47.3% |
| Suppliers | 440/4 | €3,000 | €1,580 | -€1,420 | -47.3% |
| Taxes, remuneration and social security | 45 | €18,341 | €1,640 | -€16,700 | -91.1% |
| Taxes | 450/3 | - | €1,640 | +€1,640 | |
| Remuneration and social security | 454/9 | €18,341 | - | -€18,341 | |
| Other amounts payable | 47/48 | €29,757 | €4,353 | -€25,403 | -85.4% |
| Accrued charges and deferred income | 492/3 | - | €4,540 | +€4,540 | |
| Non-recurring operating income | 76A | - | €19 | +€19 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,643 | €27,942 | -€1,701 | -5.7% |
| Other operating charges | 640/8 | €7,044 | €2,409 | -€4,635 | -65.8% |
| Gross operating margin | 9900 | €43,028 | €22,352 | -€20,676 | -48.1% |
| Operating profit (loss) | 9901 | €6,341 | -€7,998 | -€14,339 | |
| Financial income | 75/76B | - | €15 | +€15 | |
| Recurring financial income | 75 | - | €15 | +€15 | |
| Financial charges | 65/66B | €3,529 | €2,218 | -€1,311 | -37.2% |
| Recurring financial charges | 65 | €3,529 | €2,218 | -€1,311 | -37.2% |
| Profit (loss) for the period before taxes | 9903 | €2,812 | -€10,201 | -€13,013 | |
| Income taxes | 67/77 | €2,326 | €233 | -€2,093 | -90.0% |
| Profit (loss) for the period | 9904 | €486 | -€10,434 | -€10,920 | |
| Profit (loss) for the period to be appropriated | 9905 | €486 | -€10,434 | -€10,920 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.