Bnb assist: 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 assist
Largest movements
- Receivables within one year +€145,130
up €145,130 (+54.8%), from €265,004 to €410,134
of which Other amounts receivable: +€89,404
- Current investments -€101,310
down €101,310 (-100%), from €101,310 to €0
- Receivables after one year +€43,412
up €43,412 (+48.2%), from €90,102 to €133,514
- Cash -€14,930
down €14,930 (-25.3%), from €58,949 to €44,019
mainly Receivables within one year (-€145,130) and Other debts (-€78,980)
- Reserves +€91,909
up €91,909 (+47.0%), from €195,747 to €287,656
- Other debts -€78,980
down €78,980 (-100%), from €78,980 to €0
- Trade debts +€37,899
up €37,899 (+20.3%), from €186,841 to €224,740
- Tax, wage and social debts +€23,852
up €23,852 (+50.2%), from €47,467 to €71,320
- Gross operating margin +€39,186
up €39,186 (+40.4%), from €96,890 to €136,076
- Taxes +€22,425
up €22,425 (+92.2%), from €24,320 to €46,745
- Financial income +€15,531
up €15,531 (+620%), from €2,505 to €18,035
- Depreciation -€4,369
down €4,369 (-50.7%), from €8,613 to €4,245
- Other operating charges -€2,088
down €2,088 (-40.8%), from €5,116 to €3,028
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 | €527,635 | €602,315 | +€74,680 | +14.2% |
| Fixed assets | 21/28 | €10,185 | €10,452 | +€267 | +2.6% |
| Intangible fixed assets | 21 | €364 | €0 | -€364 | -100% |
| Tangible fixed assets | 22/27 | €6,041 | €5,142 | -€899 | -14.9% |
| Furniture and vehicles | 24 | €6,041 | €5,142 | -€899 | -14.9% |
| Financial fixed assets | 28 | €3,780 | €5,310 | +€1,530 | +40.5% |
| Current assets | 29/58 | €517,450 | €591,863 | +€74,413 | +14.4% |
| Amounts receivable after more than one year | 29 | €90,102 | €133,514 | +€43,412 | +48.2% |
| Other amounts receivable | 291 | €90,102 | €133,514 | +€43,412 | +48.2% |
| Amounts receivable within one year | 40/41 | €265,004 | €410,134 | +€145,130 | +54.8% |
| Trade receivables | 40 | €207,923 | €263,649 | +€55,726 | +26.8% |
| Other amounts receivable | 41 | €57,081 | €146,485 | +€89,404 | +157% |
| Current investments | 50/53 | €101,310 | €0 | -€101,310 | -100% |
| Cash at bank and in hand | 54/58 | €58,949 | €44,019 | -€14,930 | -25.3% |
| Deferred charges and accrued income | 490/1 | €2,085 | €4,196 | +€2,111 | +101% |
| Total equity and liabilities | 10/49 | €527,635 | €602,315 | +€74,680 | +14.2% |
| Equity | 10/15 | €214,347 | €306,256 | +€91,909 | +42.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €195,747 | €287,656 | +€91,909 | +47.0% |
| Distributable reserves | 133 | €195,747 | €287,656 | +€91,909 | +47.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €313,288 | €296,060 | -€17,229 | -5.5% |
| Amounts payable within one year | 42/48 | €313,288 | €296,060 | -€17,229 | -5.5% |
| Trade debts | 44 | €186,841 | €224,740 | +€37,899 | +20.3% |
| Suppliers | 440/4 | €186,841 | €224,740 | +€37,899 | +20.3% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €47,467 | €71,320 | +€23,852 | +50.2% |
| Taxes | 450/3 | €47,467 | €71,320 | +€23,852 | +50.2% |
| Other amounts payable | 47/48 | €78,980 | €0 | -€78,980 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €723 | €2,339 | +€1,616 | +224% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,613 | €4,245 | -€4,369 | -50.7% |
| Other operating charges | 640/8 | €5,116 | €3,028 | -€2,088 | -40.8% |
| Gross operating margin | 9900 | €96,890 | €136,076 | +€39,186 | +40.4% |
| Operating profit (loss) | 9901 | €82,438 | €126,464 | +€44,026 | +53.4% |
| Financial income | 75/76B | €2,505 | €18,035 | +€15,531 | +620% |
| Recurring financial income | 75 | €2,505 | €18,035 | +€15,531 | +620% |
| Financial charges | 65/66B | €5,278 | €5,845 | +€567 | +10.7% |
| Recurring financial charges | 65 | €5,278 | €5,845 | +€567 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | €79,664 | €138,654 | +€58,990 | +74.0% |
| Income taxes | 67/77 | €24,320 | €46,745 | +€22,425 | +92.2% |
| Profit (loss) for the period | 9904 | €55,345 | €91,909 | +€36,564 | +66.1% |
| Profit (loss) for the period to be appropriated | 9905 | €55,345 | €91,909 | +€36,564 | +66.1% |
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 29 October 2026 via checked.be.