BNBREATHE: 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.
BNBREATHE
Largest movements
- Cash +€25,063
up €25,063 (+41.1%), from €60,907 to €85,970
mainly Net result for the year (+€40,279) and Trade debts (+€3,272)
- Receivables within one year +€11,492
up €11,492 (+4,990%), from €230 to €11,723
of which Trade receivables: +€8,775
- Tangible fixed assets +€1,812
up €1,812 (+73.6%), from €2,463 to €4,275
of which Furniture and vehicles: +€2,052
- Reserves +€40,000
up €40,000 (+114%), from €35,000 to €75,000
- Tax, wage and social debts -€5,893
down €5,893 (-69.3%), from €8,508 to €2,615
- Trade debts +€3,272
up €3,272 (+27,378%), from €12 to €3,284
- Gross operating margin +€10,635
up €10,635 (+25.8%), from €41,279 to €51,914
- Taxes +€2,254
up €2,254 (+26.0%), from €8,661 to €10,915
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 | €64,310 | €101,968 | +€37,658 | +58.6% |
| Fixed assets | 21/28 | €2,463 | €4,275 | +€1,812 | +73.6% |
| Tangible fixed assets | 22/27 | €2,463 | €4,275 | +€1,812 | +73.6% |
| Furniture and vehicles | 24 | €340 | €2,392 | +€2,052 | +604% |
| Other tangible fixed assets | 26 | €2,123 | €1,883 | -€240 | -11.3% |
| Current assets | 29/58 | €61,847 | €97,693 | +€35,846 | +58.0% |
| Amounts receivable within one year | 40/41 | €230 | €11,723 | +€11,492 | +4,990% |
| Trade receivables | 40 | - | €8,775 | +€8,775 | |
| Other amounts receivable | 41 | €230 | €2,948 | +€2,717 | +1,180% |
| Cash at bank and in hand | 54/58 | €60,907 | €85,970 | +€25,063 | +41.1% |
| Deferred charges and accrued income | 490/1 | €710 | - | -€710 | |
| Total equity and liabilities | 10/49 | €64,310 | €101,968 | +€37,658 | +58.6% |
| Equity | 10/15 | €55,790 | €96,069 | +€40,279 | +72.2% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €35,000 | €75,000 | +€40,000 | +114% |
| Distributable reserves | 133 | €35,000 | €75,000 | +€40,000 | +114% |
| Profit (loss) carried forward | 14 | €330 | €609 | +€279 | +84.6% |
| Amounts payable | 17/49 | €8,520 | €5,899 | -€2,621 | -30.8% |
| Amounts payable within one year | 42/48 | €8,520 | €5,899 | -€2,621 | -30.8% |
| Trade debts | 44 | €12 | €3,284 | +€3,272 | +27,378% |
| Suppliers | 440/4 | €12 | €3,284 | +€3,272 | +27,378% |
| Taxes, remuneration and social security | 45 | €8,508 | €2,615 | -€5,893 | -69.3% |
| Taxes | 450/3 | €8,508 | €2,615 | -€5,893 | -69.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €548 | €585 | +€37 | +6.7% |
| Gross operating margin | 9900 | €41,279 | €51,914 | +€10,635 | +25.8% |
| Operating profit (loss) | 9901 | €40,731 | €51,329 | +€10,598 | +26.0% |
| Financial income | 75/76B | €7 | €51 | +€44 | +625% |
| Recurring financial income | 75 | €7 | €51 | +€44 | +625% |
| Financial charges | 65/66B | €198 | €185 | -€13 | -6.6% |
| Recurring financial charges | 65 | €198 | €185 | -€13 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €40,540 | €51,194 | +€10,655 | +26.3% |
| Income taxes | 67/77 | €8,661 | €10,915 | +€2,254 | +26.0% |
| Profit (loss) for the period | 9904 | €31,879 | €40,279 | +€8,400 | +26.4% |
| Profit (loss) for the period to be appropriated | 9905 | €31,879 | €40,279 | +€8,400 | +26.4% |
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 31 October 2026 via checked.be.