BNB HOSTER: 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 HOSTER
Largest movements
- Tangible fixed assets +€541,822
up €541,822 (+45.6%), from €1.2m to €1.7m
of which Land and buildings: +€558,009
- Cash +€20,258
up €20,258 (+123.9%), from €16,353 to €36,611
mainly Debts after one year (+€342,487) and Contributions, distributions and other (+€100,001)
- Debts after one year +€342,487
up €342,487 (+40.2%), from €852,457 to €1.2m
- Revaluation surpluses +€100,000
up €100,000 (+50.0%), from €200,000 to €300,000
- Profit (loss) carried forward +€65,536
up €65,536 (+453.3%), from €14,459 to €79,995
- Current portion of long-term debt +€34,426
up €34,426 (+92.9%), from €37,072 to €71,498
- Tax, wage and social debts +€25,077
up €25,077 (+75.5%), from €33,214 to €58,291
of which Remuneration and social security: +€21,143
- Gross operating margin +€161,384
up €161,384 (+103.6%), from €155,760 to €317,144
- Staff costs +€73,966
up €73,966 (+190.8%), from €38,769 to €112,735
- Depreciation +€24,471
up €24,471 (+137.6%), from €17,787 to €42,258
- Taxes +€18,479
up €18,479 (+344.1%), from €5,371 to €23,850
- Other operating charges -€12,557
down €12,557 (-17.3%), from €72,728 to €60,171
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.
Cash bridge derived
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 | €1,245,223 | €1,815,177 | +€569,954 | +45.8% |
| Fixed assets | 21/28 | €1,188,869 | €1,730,691 | +€541,822 | +45.6% |
| Tangible fixed assets | 22/27 | €1,188,869 | €1,730,691 | +€541,822 | +45.6% |
| Land and buildings | 22 | €1,073,533 | €1,631,542 | +€558,009 | +52.0% |
| Plant, machinery and equipment | 23 | €34,280 | €26,760 | -€7,520 | -21.9% |
| Furniture and vehicles | 24 | €81,056 | €72,389 | -€8,667 | -10.7% |
| Current assets | 29/58 | €56,354 | €84,486 | +€28,132 | +49.9% |
| Amounts receivable within one year | 40/41 | €40,001 | €47,875 | +€7,874 | +19.7% |
| Trade receivables | 40 | €40,001 | €47,065 | +€7,064 | +17.7% |
| Other amounts receivable | 41 | - | €810 | +€810 | |
| Cash at bank and in hand | 54/58 | €16,353 | €36,611 | +€20,258 | +123.9% |
| Total equity and liabilities | 10/49 | €1,245,223 | €1,815,177 | +€569,954 | +45.8% |
| Equity | 10/15 | €233,059 | €398,595 | +€165,536 | +71.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €200,000 | €300,000 | +€100,000 | +50.0% |
| Profit (loss) carried forward | 14 | €14,459 | €79,995 | +€65,536 | +453.3% |
| Amounts payable | 17/49 | €1,012,164 | €1,416,582 | +€404,418 | +40.0% |
| Amounts payable after more than one year | 17 | €852,457 | €1,194,944 | +€342,487 | +40.2% |
| Financial debts | 170/4 | €852,457 | €1,194,944 | +€342,487 | +40.2% |
| Amounts payable within one year | 42/48 | €159,707 | €221,638 | +€61,931 | +38.8% |
| Current portion of amounts payable after more than one year | 42 | €37,072 | €71,498 | +€34,426 | +92.9% |
| Trade debts | 44 | €6,565 | €8,993 | +€2,428 | +37.0% |
| Suppliers | 440/4 | €6,565 | €8,993 | +€2,428 | +37.0% |
| Taxes, remuneration and social security | 45 | €33,214 | €58,291 | +€25,077 | +75.5% |
| Taxes | 450/3 | €22,266 | €26,200 | +€3,934 | +17.7% |
| Remuneration and social security | 454/9 | €10,948 | €32,091 | +€21,143 | +193.1% |
| Other amounts payable | 47/48 | €82,856 | €82,856 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €38,769 | €112,735 | +€73,966 | +190.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,787 | €42,258 | +€24,471 | +137.6% |
| Other operating charges | 640/8 | €72,728 | €60,171 | -€12,557 | -17.3% |
| Gross operating margin | 9900 | €155,760 | €317,144 | +€161,384 | +103.6% |
| Operating profit (loss) | 9901 | €26,476 | €101,980 | +€75,504 | +285.2% |
| Financial charges | 65/66B | €16,681 | €12,595 | -€4,086 | -24.5% |
| Recurring financial charges | 65 | €16,681 | €12,595 | -€4,086 | -24.5% |
| Profit (loss) for the period before taxes | 9903 | €9,795 | €89,385 | +€79,590 | +812.6% |
| Income taxes | 67/77 | €5,371 | €23,850 | +€18,479 | +344.1% |
| Profit (loss) for the period | 9904 | €4,424 | €65,535 | +€61,111 | +1381.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,424 | €65,535 | +€61,111 | +1381.4% |
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 9 October 2026 via checked.be.