BNBR: what changed
Two fiscal 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.
BNBR
Largest movements
- Cash +€1,360
up €1,360 (+74.8%), from €1,819 to €3,179
mainly Other debts (+€3,505) and Trade debts (+€1,865)
- Receivables within one year +€654
up €654 (+160.4%), from €408 to €1,062
of which Trade receivables: +€650
- Tangible fixed assets -€608
down €608 (-29.3%), from €2,072 to €1,464
- Stocks and contracts +€354
up €354 (+55.8%), from €635 to €989
- Deferred charges and accrued income +€190
up €190 (+63.2%), from €300 to €490
- Debts after one year -€5,672
down €5,672 (-61.9%), from €9,165 to €3,493
- Other debts +€3,505
up €3,505 (+27.3%), from €12,827 to €16,331
- Trade debts +€1,865
up €1,865 (+24.4%), from €7,627 to €9,492
- Tax, wage and social debts +€1,300
up €1,300 (+71.1%), from €1,828 to €3,128
of which Taxes: +€1,300
- Profit (loss) carried forward +€540
up €540 (+1.5%), from -€34,832 to -€34,292
- Gross operating margin +€17,282
up €17,282, from -€14,577 to €2,705
- Financial charges -€1,191
down €1,191 (-49.2%), from €2,420 to €1,229
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 | €5,233 | €7,184 | +€1,950 | +37.3% |
| Fixed assets | 21/28 | €2,072 | €1,464 | -€608 | -29.3% |
| Tangible fixed assets | 22/27 | €2,072 | €1,464 | -€608 | -29.3% |
| Plant, machinery and equipment | 23 | €2,072 | €1,464 | -€608 | -29.3% |
| Current assets | 29/58 | €3,162 | €5,720 | +€2,558 | +80.9% |
| Stocks and contracts in progress | 3 | €635 | €989 | +€354 | +55.8% |
| Stocks | 30/36 | €635 | €989 | +€354 | +55.8% |
| Amounts receivable within one year | 40/41 | €408 | €1,062 | +€654 | +160.4% |
| Trade receivables | 40 | €408 | €1,058 | +€650 | +159.5% |
| Other amounts receivable | 41 | €0 | €4 | +€4 | |
| Cash at bank and in hand | 54/58 | €1,819 | €3,179 | +€1,360 | +74.8% |
| Deferred charges and accrued income | 490/1 | €300 | €490 | +€190 | +63.2% |
| Total equity and liabilities | 10/49 | €5,233 | €7,184 | +€1,950 | +37.3% |
| Equity | 10/15 | -€31,832 | -€31,292 | +€540 | +1.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,832 | -€34,292 | +€540 | +1.5% |
| Amounts payable | 17/49 | €37,065 | €38,476 | +€1,411 | +3.8% |
| Amounts payable after more than one year | 17 | €9,165 | €3,493 | -€5,672 | -61.9% |
| Financial debts | 170/4 | €9,165 | €3,493 | -€5,672 | -61.9% |
| Amounts payable within one year | 42/48 | €27,900 | €34,953 | +€7,053 | +25.3% |
| Current portion of amounts payable after more than one year | 42 | €5,619 | €6,003 | +€384 | +6.8% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €7,627 | €9,492 | +€1,865 | +24.4% |
| Suppliers | 440/4 | €7,627 | €9,492 | +€1,865 | +24.4% |
| Taxes, remuneration and social security | 45 | €1,828 | €3,128 | +€1,300 | +71.1% |
| Taxes | 450/3 | €1,828 | €3,128 | +€1,300 | +71.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €12,827 | €16,331 | +€3,505 | +27.3% |
| Accrued charges and deferred income | 492/3 | €0 | €29 | +€29 | |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €214 | €293 | +€79 | +36.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €608 | €608 | = | 0.0% |
| Other operating charges | 640/8 | €5 | €48 | +€43 | +829.4% |
| Gross operating margin | 9900 | -€14,577 | €2,705 | +€17,282 | |
| Operating profit (loss) | 9901 | -€15,405 | €1,756 | +€17,160 | |
| Financial income | 75/76B | €13 | €13 | -€0 | -1.8% |
| Recurring financial income | 75 | €13 | €13 | -€0 | -1.8% |
| Financial charges | 65/66B | €2,420 | €1,229 | -€1,191 | -49.2% |
| Recurring financial charges | 65 | €2,420 | €1,229 | -€1,191 | -49.2% |
| Profit (loss) for the period before taxes | 9903 | -€17,811 | €540 | +€18,351 | |
| Profit (loss) for the period | 9904 | -€17,811 | €540 | +€18,351 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,811 | €540 | +€18,351 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.