BNC: 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.
What changed
BNC
NACE 47.300, Retail sale of automotive fuel
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€68,371
2024 · -€5-€68,366
Equity
€178,272
2024 · €246,643-€68,371
Cash
€18,594
2024 · €22,629-€4,035
Balance sheet total
€582,205
2024 · €608,804-€26,598
Largest movements
Assets
- Stocks and contracts -€34,086
down €34,086 (-30.8%), from €110,751 to €76,665
Equity and liabilities
- Profit (loss) carried forward -€63,413
down €63,413, from €46,562 to -€16,851
- Trade debts +€36,812
up €36,812 (+176%), from €20,906 to €57,718
- Debts after one year -€11,284
down €11,284 (-4.0%), from €279,932 to €268,648
of which Financial debts: -€31,284
- Other debts +€7,228
up €7,228 (+187%), from €3,863 to €11,091
Income statement
- Staff costs +€37,869
up €37,869 (+20.8%), from €182,480 to €220,348
- Gross operating margin -€21,512
down €21,512 (-10.3%), from €208,637 to €187,125
- Financial charges +€8,562
up €8,562 (+80.1%), from €10,694 to €19,256
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.
Result 2024
-€5
Gross operating margin
-€21,512
Staff costs
-€37,869
Depreciation
+€269
Other operating charges
-€1,200
Other operating items
-€129
Financial income
-€103
Financial charges
-€8,562
Taxes
+€740
Result 2025
-€68,371
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€24,864
Investment
-€19,154
Financing
-€9,745
Cash 2024
€22,629
From operations (derived)
+€24,864
Net result for the year
-€68,371
Depreciation
+€13,188
Stocks and contracts
+€34,086
Receivables within one year
-€2,401
Deferred charges and accrued income
-€3,156
Trade debts
+€36,812
Tax, wage and social debts
+€2,976
Advances received
+€1,700
Other debts
+€7,228
Accrued charges and deferred income
+€2,803
Investment (derived)
-€19,154
Investment in fixed assets (net)
-€19,154
Financing
-€9,745
Debts after one year
-€11,284
Current portion of long-term debt
+€1,539
Cash 2025
€18,594
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €608,804 | €582,205 | -€26,598 | -4.4% |
| Fixed assets | 21/28 | €444,728 | €450,694 | +€5,966 | +1.3% |
| Tangible fixed assets | 22/27 | €436,703 | €442,669 | +€5,966 | +1.4% |
| Land and buildings | 22 | €429,469 | €433,286 | +€3,817 | +0.9% |
| Furniture and vehicles | 24 | €4,511 | €7,002 | +€2,491 | +55.2% |
| Other tangible fixed assets | 26 | €2,723 | €2,381 | -€342 | -12.5% |
| Financial fixed assets | 28 | €8,025 | €8,025 | = | 0.0% |
| Current assets | 29/58 | €164,076 | €131,512 | -€32,564 | -19.8% |
| Stocks and contracts in progress | 3 | €110,751 | €76,665 | -€34,086 | -30.8% |
| Stocks | 30/36 | €110,751 | €76,665 | -€34,086 | -30.8% |
| Amounts receivable within one year | 40/41 | €29,976 | €32,377 | +€2,401 | +8.0% |
| Trade receivables | 40 | €13,398 | €17,786 | +€4,387 | +32.7% |
| Other amounts receivable | 41 | €16,578 | €14,592 | -€1,986 | -12.0% |
| Cash at bank and in hand | 54/58 | €22,629 | €18,594 | -€4,035 | -17.8% |
| Deferred charges and accrued income | 490/1 | €719 | €3,875 | +€3,156 | +439% |
| Total equity and liabilities | 10/49 | €608,804 | €582,205 | -€26,598 | -4.4% |
| Equity | 10/15 | €246,643 | €178,272 | -€68,371 | -27.7% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Reserves | 13 | €155,081 | €150,123 | -€4,958 | -3.2% |
| Distributable reserves | 133 | €155,081 | €150,123 | -€4,958 | -3.2% |
| Profit (loss) carried forward | 14 | €46,562 | -€16,851 | -€63,413 | |
| Amounts payable | 17/49 | €362,160 | €403,933 | +€41,773 | +11.5% |
| Amounts payable after more than one year | 17 | €279,932 | €268,648 | -€11,284 | -4.0% |
| Financial debts | 170/4 | €279,932 | €248,648 | -€31,284 | -11.2% |
| Other amounts payable | 178/9 | - | €20,000 | +€20,000 | |
| Amounts payable within one year | 42/48 | €81,561 | €131,815 | +€50,254 | +61.6% |
| Current portion of amounts payable after more than one year | 42 | €30,467 | €32,006 | +€1,539 | +5.1% |
| Trade debts | 44 | €20,906 | €57,718 | +€36,812 | +176% |
| Suppliers | 440/4 | €20,906 | €57,718 | +€36,812 | +176% |
| Advances received on contracts in progress | 46 | - | €1,700 | +€1,700 | |
| Taxes, remuneration and social security | 45 | €26,325 | €29,301 | +€2,976 | +11.3% |
| Taxes | 450/3 | €198 | €385 | +€187 | +94.1% |
| Remuneration and social security | 454/9 | €26,127 | €28,916 | +€2,789 | +10.7% |
| Other amounts payable | 47/48 | €3,863 | €11,091 | +€7,228 | +187% |
| Accrued charges and deferred income | 492/3 | €667 | €3,470 | +€2,803 | +420% |
| Remuneration, social security and pensions | 62 | €182,480 | €220,348 | +€37,869 | +20.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,457 | €13,188 | -€269 | -2.0% |
| Other operating charges | 640/8 | €1,475 | €2,675 | +€1,200 | +81.3% |
| Non-recurring operating charges | 66A | - | €129 | +€129 | |
| Gross operating margin | 9900 | €208,637 | €187,125 | -€21,512 | -10.3% |
| Operating profit (loss) | 9901 | €11,226 | -€49,214 | -€60,441 | |
| Financial income | 75/76B | €389 | €286 | -€103 | -26.5% |
| Recurring financial income | 75 | €389 | €286 | -€103 | -26.5% |
| Financial charges | 65/66B | €10,694 | €19,256 | +€8,562 | +80.1% |
| Recurring financial charges | 65 | €10,694 | €19,256 | +€8,562 | +80.1% |
| Profit (loss) for the period before taxes | 9903 | €921 | -€68,184 | -€69,106 | |
| Income taxes | 67/77 | €926 | €187 | -€740 | -79.9% |
| Profit (loss) for the period | 9904 | -€5 | -€68,371 | -€68,366 | -1,268,380% |
| Profit (loss) for the period to be appropriated | 9905 | -€5 | -€68,371 | -€68,366 | -1,268,380% |
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 14 October 2026 via checked.be.