BNE EVENTS: 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.
BNE EVENTS
Largest movements
- Tangible fixed assets -€59,486
down €59,486 (-13.4%), from €445,458 to €385,972
of which Other tangible fixed assets: -€43,324
- Cash +€27,472
up €27,472 (+79.8%), from €34,420 to €61,892
mainly Depreciation (+€80,352) and Other debts (+€10,526)
- Debts after one year -€21,892
down €21,892 (-12.9%), from €170,107 to €148,215
- Trade debts -€13,850
down €13,850 (-23.5%), from €58,964 to €45,115
- Tax, wage and social debts -€10,566
down €10,566 (-45.4%), from €23,259 to €12,694
of which Taxes: -€12,447
- Other debts +€10,526
up €10,526 (+8.9%), from €118,633 to €129,159
- Gross operating margin +€13,106
up €13,106 (+6.5%), from €202,656 to €215,762
- Staff costs +€5,671
up €5,671 (+5.0%), from €112,622 to €118,293
- Depreciation +€4,157
up €4,157 (+5.5%), from €76,194 to €80,352
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 | €529,727 | €495,962 | -€33,765 | -6.4% |
| Fixed assets | 21/28 | €449,122 | €388,746 | -€60,376 | -13.4% |
| Intangible fixed assets | 21 | €3,465 | €2,575 | -€890 | -25.7% |
| Tangible fixed assets | 22/27 | €445,458 | €385,972 | -€59,486 | -13.4% |
| Plant, machinery and equipment | 23 | €72,470 | €66,102 | -€6,367 | -8.8% |
| Furniture and vehicles | 24 | €23,770 | €13,975 | -€9,795 | -41.2% |
| Other tangible fixed assets | 26 | €349,218 | €305,895 | -€43,324 | -12.4% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €80,605 | €107,216 | +€26,611 | +33.0% |
| Stocks and contracts in progress | 3 | €28,657 | €24,186 | -€4,471 | -15.6% |
| Stocks | 30/36 | €28,657 | €24,186 | -€4,471 | -15.6% |
| Amounts receivable within one year | 40/41 | €10,389 | €14,306 | +€3,916 | +37.7% |
| Trade receivables | 40 | €9,793 | €13,756 | +€3,963 | +40.5% |
| Other amounts receivable | 41 | €597 | €550 | -€46 | -7.8% |
| Cash at bank and in hand | 54/58 | €34,420 | €61,892 | +€27,472 | +79.8% |
| Deferred charges and accrued income | 490/1 | €7,138 | €6,831 | -€307 | -4.3% |
| Total equity and liabilities | 10/49 | €529,727 | €495,962 | -€33,765 | -6.4% |
| Equity | 10/15 | €98,915 | €101,651 | +€2,736 | +2.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €51,860 | €51,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,455 | €31,191 | +€2,736 | +9.6% |
| Amounts payable | 17/49 | €430,812 | €394,311 | -€36,501 | -8.5% |
| Amounts payable after more than one year | 17 | €170,107 | €148,215 | -€21,892 | -12.9% |
| Financial debts | 170/4 | €170,107 | €148,215 | -€21,892 | -12.9% |
| Amounts payable within one year | 42/48 | €228,709 | €210,735 | -€17,975 | -7.9% |
| Current portion of amounts payable after more than one year | 42 | €27,853 | €23,767 | -€4,085 | -14.7% |
| Trade debts | 44 | €58,964 | €45,115 | -€13,850 | -23.5% |
| Suppliers | 440/4 | €58,964 | €45,115 | -€13,850 | -23.5% |
| Taxes, remuneration and social security | 45 | €23,259 | €12,694 | -€10,566 | -45.4% |
| Taxes | 450/3 | €19,126 | €6,679 | -€12,447 | -65.1% |
| Remuneration and social security | 454/9 | €4,134 | €6,015 | +€1,881 | +45.5% |
| Other amounts payable | 47/48 | €118,633 | €129,159 | +€10,526 | +8.9% |
| Accrued charges and deferred income | 492/3 | €31,996 | €35,362 | +€3,366 | +10.5% |
| Remuneration, social security and pensions | 62 | €112,622 | €118,293 | +€5,671 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,194 | €80,352 | +€4,157 | +5.5% |
| Other operating charges | 640/8 | €4,318 | €4,417 | +€99 | +2.3% |
| Gross operating margin | 9900 | €202,656 | €215,762 | +€13,106 | +6.5% |
| Operating profit (loss) | 9901 | €9,522 | €12,701 | +€3,178 | +33.4% |
| Financial income | 75/76B | €3 | €45 | +€42 | +1,596% |
| Recurring financial income | 75 | €3 | €45 | +€42 | +1,596% |
| Financial charges | 65/66B | €10,090 | €9,608 | -€481 | -4.8% |
| Recurring financial charges | 65 | €10,090 | €9,608 | -€481 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | -€565 | €3,137 | +€3,702 | |
| Income taxes | 67/77 | €416 | €402 | -€14 | -3.5% |
| Profit (loss) for the period | 9904 | -€981 | €2,736 | +€3,717 | |
| Profit (loss) for the period to be appropriated | 9905 | -€981 | €2,736 | +€3,717 |
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 24 October 2026 via checked.be.