BNBA: 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.
BNBA
Largest movements
- Stocks and contracts +€17,913
up €17,913 (+40.7%), from €44,015 to €61,927
- Cash +€11,237
up €11,237 (+27.4%), from €41,065 to €52,301
mainly Trade debts (+€9,559) and Tax, wage and social debts (+€9,394)
- Receivables within one year -€2,975
down €2,975 (-51.4%), from €5,789 to €2,814
of which Trade receivables: -€2,455
- Trade debts +€9,559
up €9,559 (+16.2%), from €58,942 to €68,500
- Tax, wage and social debts +€9,394
up €9,394 (+84.4%), from €11,131 to €20,525
of which Remuneration and social security: +€6,154
- Profit (loss) carried forward +€7,956
up €7,956 (+43.1%), from €18,476 to €26,431
- Staff costs +€46,413
up €46,413 (+160%), from €29,060 to €75,473
- Gross operating margin +€36,181
up €36,181 (+63.9%), from €56,609 to €92,790
- Financial charges +€2,598
up €2,598 (+69.2%), from €3,754 to €6,352
- Taxes -€2,182
down €2,182 (-46.2%), from €4,722 to €2,540
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €91,204 | €118,112 | +€26,909 | +29.5% |
| Current assets | 29/58 | €91,204 | €118,112 | +€26,909 | +29.5% |
| Stocks and contracts in progress | 3 | €44,015 | €61,927 | +€17,913 | +40.7% |
| Stocks | 30/36 | €44,015 | €61,927 | +€17,913 | +40.7% |
| Amounts receivable within one year | 40/41 | €5,789 | €2,814 | -€2,975 | -51.4% |
| Trade receivables | 40 | €5,269 | €2,814 | -€2,455 | -46.6% |
| Other amounts receivable | 41 | €520 | - | -€520 | |
| Cash at bank and in hand | 54/58 | €41,065 | €52,301 | +€11,237 | +27.4% |
| Deferred charges and accrued income | 490/1 | €335 | €1,070 | +€735 | +219% |
| Total equity and liabilities | 10/49 | €91,204 | €118,112 | +€26,909 | +29.5% |
| Equity | 10/15 | €18,477 | €26,432 | +€7,956 | +43.1% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Capital | 10 | €1 | €1 | = | 0.0% |
| Issued capital | 100 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,476 | €26,431 | +€7,956 | +43.1% |
| Amounts payable | 17/49 | €72,727 | €91,680 | +€18,953 | +26.1% |
| Amounts payable within one year | 42/48 | €72,727 | €91,680 | +€18,953 | +26.1% |
| Trade debts | 44 | €58,942 | €68,500 | +€9,559 | +16.2% |
| Suppliers | 440/4 | €58,942 | €68,500 | +€9,559 | +16.2% |
| Taxes, remuneration and social security | 45 | €11,131 | €20,525 | +€9,394 | +84.4% |
| Taxes | 450/3 | €4,722 | €7,962 | +€3,240 | +68.6% |
| Remuneration and social security | 454/9 | €6,409 | €12,563 | +€6,154 | +96.0% |
| Other amounts payable | 47/48 | €2,654 | €2,654 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €29,060 | €75,473 | +€46,413 | +160% |
| Other operating charges | 640/8 | €598 | €470 | -€128 | -21.4% |
| Gross operating margin | 9900 | €56,609 | €92,790 | +€36,181 | +63.9% |
| Operating profit (loss) | 9901 | €26,951 | €16,848 | -€10,103 | -37.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,754 | €6,352 | +€2,598 | +69.2% |
| Recurring financial charges | 65 | €3,754 | €6,352 | +€2,598 | +69.2% |
| Profit (loss) for the period before taxes | 9903 | €23,198 | €10,496 | -€12,702 | -54.8% |
| Income taxes | 67/77 | €4,722 | €2,540 | -€2,182 | -46.2% |
| Profit (loss) for the period | 9904 | €18,476 | €7,956 | -€10,520 | -56.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,476 | €7,956 | -€10,520 | -56.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.