BNB CONSULTANCY: 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 CONSULTANCY
Largest movements
- Cash +€41,031
up €41,031 (+17,876%), from €230 to €41,260
mainly Net result for the year (+€30,746) and Receivables within one year (+€29,302)
- Receivables within one year -€29,302
down €29,302 (-45.4%), from €64,577 to €35,276
of which Trade receivables: -€32,100
- Reserves +€30,746
up €30,746 (+10.8%), from €285,756 to €316,501
of which Distributable reserves: +€30,746
- Debts after one year -€19,239
down €19,239 (-11.9%), from €161,368 to €142,129
- Trade debts -€9,686
down €9,686 (-97.2%), from €9,963 to €277
- Tax, wage and social debts +€6,179
up €6,179 (+250%), from €2,467 to €8,646
- Gross operating margin +€33,082
up €33,082 (+155%), from €21,384 to €54,466
- Taxes +€7,077
up €7,077 (+1,712%), from €413 to €7,491
- Financial charges -€781
down €781 (-9.0%), from €8,644 to €7,863
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 | €561,613 | €570,574 | +€8,961 | +1.6% |
| Fixed assets | 21/28 | €496,806 | €494,038 | -€2,768 | -0.6% |
| Tangible fixed assets | 22/27 | €246,806 | €244,038 | -€2,768 | -1.1% |
| Land and buildings | 22 | €243,636 | €239,940 | -€3,696 | -1.5% |
| Plant, machinery and equipment | 23 | €1,401 | €3,215 | +€1,814 | +129% |
| Furniture and vehicles | 24 | €1,768 | €883 | -€885 | -50.1% |
| Financial fixed assets | 28 | €250,000 | €250,000 | = | 0.0% |
| Current assets | 29/58 | €64,807 | €76,536 | +€11,729 | +18.1% |
| Amounts receivable within one year | 40/41 | €64,577 | €35,276 | -€29,302 | -45.4% |
| Trade receivables | 40 | €32,100 | €0 | -€32,100 | -100% |
| Other amounts receivable | 41 | €32,477 | €35,276 | +€2,799 | +8.6% |
| Cash at bank and in hand | 54/58 | €230 | €41,260 | +€41,031 | +17,876% |
| Total equity and liabilities | 10/49 | €561,613 | €570,574 | +€8,961 | +1.6% |
| Equity | 10/15 | €298,156 | €328,901 | +€30,746 | +10.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €285,756 | €316,501 | +€30,746 | +10.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €285,756 | €316,501 | +€30,746 | +10.8% |
| Amounts payable | 17/49 | €263,457 | €241,673 | -€21,784 | -8.3% |
| Amounts payable after more than one year | 17 | €161,368 | €142,129 | -€19,239 | -11.9% |
| Financial debts | 170/4 | €161,368 | €142,129 | -€19,239 | -11.9% |
| Amounts payable within one year | 42/48 | €102,089 | €99,543 | -€2,546 | -2.5% |
| Current portion of amounts payable after more than one year | 42 | €18,388 | €19,239 | +€851 | +4.6% |
| Trade debts | 44 | €9,963 | €277 | -€9,686 | -97.2% |
| Suppliers | 440/4 | €9,963 | €277 | -€9,686 | -97.2% |
| Taxes, remuneration and social security | 45 | €2,467 | €8,646 | +€6,179 | +250% |
| Taxes | 450/3 | €2,467 | €8,646 | +€6,179 | +250% |
| Other amounts payable | 47/48 | €71,270 | €71,381 | +€111 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,687 | €9,864 | +€176 | +1.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €21,384 | €54,466 | +€33,082 | +155% |
| Operating profit (loss) | 9901 | €11,309 | €44,202 | +€32,893 | +291% |
| Financial income | 75/76B | €1,882 | €1,897 | +€15 | +0.8% |
| Recurring financial income | 75 | €1,882 | €1,897 | +€15 | +0.8% |
| Financial charges | 65/66B | €8,644 | €7,863 | -€781 | -9.0% |
| Recurring financial charges | 65 | €8,644 | €7,863 | -€781 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | €4,547 | €38,236 | +€33,689 | +741% |
| Income taxes | 67/77 | €413 | €7,491 | +€7,077 | +1,712% |
| Profit (loss) for the period | 9904 | €4,134 | €30,746 | +€26,612 | +644% |
| Profit (loss) for the period to be appropriated | 9905 | €4,134 | €30,746 | +€26,612 | +644% |
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 23 October 2026 via checked.be.