BNC HOLDING: 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.
BNC HOLDING
Largest movements
- Receivables within one year -€25,916
down €25,916 (-81.6%), from €31,765 to €5,849
- Cash -€3,796
down €3,796 (-63.2%), from €6,009 to €2,213
mainly Contributions, distributions and other (-€60,000) and Other debts (-€24,516)
- Other debts -€24,516
down €24,516 (-24.0%), from €101,942 to €77,426
- Debts after one year -€11,639
no longer reported in 2025 (was €11,639)
- Reserves +€9,205
up €9,205 (+10.7%), from €86,169 to €95,374
- Current portion of long-term debt -€7,963
down €7,963 (-40.6%), from €19,602 to €11,639
- Tax, wage and social debts +€4,800
up €4,800 (+80.0%), from €6,000 to €10,800
- Financial charges -€403
down €403 (-37.5%), from €1,075 to €672
- Other operating charges +€400
up €400 (+182%), from €220 to €620
- Financial income +€356
up €356 (+0.5%), from €70,663 to €71,019
- Gross operating margin +€224
up €224 (+30.0%), from -€746 to -€522
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 | €228,694 | €198,982 | -€29,712 | -13.0% |
| Fixed assets | 21/28 | €190,920 | €190,920 | = | 0.0% |
| Financial fixed assets | 28 | €190,920 | €190,920 | = | 0.0% |
| Current assets | 29/58 | €37,774 | €8,062 | -€29,712 | -78.7% |
| Amounts receivable within one year | 40/41 | €31,765 | €5,849 | -€25,916 | -81.6% |
| Other amounts receivable | 41 | €31,765 | €5,849 | -€25,916 | -81.6% |
| Cash at bank and in hand | 54/58 | €6,009 | €2,213 | -€3,796 | -63.2% |
| Total equity and liabilities | 10/49 | €228,694 | €198,982 | -€29,712 | -13.0% |
| Equity | 10/15 | €89,169 | €98,374 | +€9,205 | +10.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €86,169 | €95,374 | +€9,205 | +10.7% |
| Distributable reserves | 133 | €86,169 | €95,374 | +€9,205 | +10.7% |
| Amounts payable | 17/49 | €139,525 | €100,608 | -€38,917 | -27.9% |
| Amounts payable after more than one year | 17 | €11,639 | - | -€11,639 | |
| Financial debts | 170/4 | €11,639 | - | -€11,639 | |
| Amounts payable within one year | 42/48 | €127,886 | €100,608 | -€27,278 | -21.3% |
| Current portion of amounts payable after more than one year | 42 | €19,602 | €11,639 | -€7,963 | -40.6% |
| Trade debts | 44 | €342 | €743 | +€401 | +117% |
| Suppliers | 440/4 | €342 | €743 | +€401 | +117% |
| Taxes, remuneration and social security | 45 | €6,000 | €10,800 | +€4,800 | +80.0% |
| Taxes | 450/3 | €6,000 | €10,800 | +€4,800 | +80.0% |
| Other amounts payable | 47/48 | €101,942 | €77,426 | -€24,516 | -24.0% |
| Other operating charges | 640/8 | €220 | €620 | +€400 | +182% |
| Gross operating margin | 9900 | -€746 | -€522 | +€224 | +30.0% |
| Operating profit (loss) | 9901 | -€966 | -€1,142 | -€176 | -18.2% |
| Financial income | 75/76B | €70,663 | €71,019 | +€356 | +0.5% |
| Recurring financial income | 75 | €70,663 | €71,019 | +€356 | +0.5% |
| Financial charges | 65/66B | €1,075 | €672 | -€403 | -37.5% |
| Recurring financial charges | 65 | €1,075 | €672 | -€403 | -37.5% |
| Profit (loss) for the period before taxes | 9903 | €68,622 | €69,205 | +€583 | +0.8% |
| Profit (loss) for the period | 9904 | €68,622 | €69,205 | +€583 | +0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €68,622 | €69,205 | +€583 | +0.8% |
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 16 October 2026 via checked.be.