BNE 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.
BNE Holding
Largest movements
- Receivables within one year -€147,351
down €147,351 (-95.2%), from €154,851 to €7,500
of which Trade receivables: -€145,518
- Tangible fixed assets -€11,393
down €11,393 (-22.6%), from €50,414 to €39,021
- Other debts -€123,576
down €123,576 (-22.0%), from €561,029 to €437,453
- Profit (loss) carried forward -€28,310
down €28,310 (-43.7%), from €64,775 to €36,465
- Trade debts -€8,916
down €8,916 (-63.8%), from €13,980 to €5,064
- Staff costs +€15,691
up €15,691 (+25.1%), from €62,476 to €78,167
- Depreciation +€4,838
up €4,838 (+73.8%), from €6,555 to €11,393
- Gross operating margin +€4,354
up €4,354 (+7.6%), from €57,639 to €61,993
- Other operating charges -€706
down €706 (-57.4%), from €1,229 to €523
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 | €713,549 | €557,936 | -€155,613 | -21.8% |
| Fixed assets | 21/28 | €555,901 | €544,508 | -€11,393 | -2.0% |
| Tangible fixed assets | 22/27 | €50,414 | €39,021 | -€11,393 | -22.6% |
| Furniture and vehicles | 24 | €50,414 | €39,021 | -€11,393 | -22.6% |
| Financial fixed assets | 28 | €505,487 | €505,487 | = | 0.0% |
| Current assets | 29/58 | €157,648 | €13,428 | -€144,220 | -91.5% |
| Amounts receivable within one year | 40/41 | €154,851 | €7,500 | -€147,351 | -95.2% |
| Trade receivables | 40 | €153,018 | €7,500 | -€145,518 | -95.1% |
| Other amounts receivable | 41 | €1,833 | - | -€1,833 | |
| Cash at bank and in hand | 54/58 | €2,797 | €5,928 | +€3,131 | +112% |
| Total equity and liabilities | 10/49 | €713,549 | €557,936 | -€155,613 | -21.8% |
| Equity | 10/15 | €83,375 | €55,065 | -€28,310 | -34.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,775 | €36,465 | -€28,310 | -43.7% |
| Amounts payable | 17/49 | €630,174 | €502,871 | -€127,303 | -20.2% |
| Amounts payable within one year | 42/48 | €575,009 | €447,715 | -€127,294 | -22.1% |
| Trade debts | 44 | €13,980 | €5,064 | -€8,916 | -63.8% |
| Suppliers | 440/4 | €13,980 | €5,064 | -€8,916 | -63.8% |
| Taxes, remuneration and social security | 45 | - | €5,198 | +€5,198 | |
| Taxes | 450/3 | - | €3,252 | +€3,252 | |
| Remuneration and social security | 454/9 | - | €1,946 | +€1,946 | |
| Other amounts payable | 47/48 | €561,029 | €437,453 | -€123,576 | -22.0% |
| Accrued charges and deferred income | 492/3 | €55,165 | €55,156 | -€9 | 0.0% |
| Remuneration, social security and pensions | 62 | €62,476 | €78,167 | +€15,691 | +25.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,555 | €11,393 | +€4,838 | +73.8% |
| Other operating charges | 640/8 | €1,229 | €523 | -€706 | -57.4% |
| Gross operating margin | 9900 | €57,639 | €61,993 | +€4,354 | +7.6% |
| Operating profit (loss) | 9901 | -€12,621 | -€28,090 | -€15,469 | -123% |
| Financial charges | 65/66B | €24 | €29 | +€5 | +20.8% |
| Recurring financial charges | 65 | €24 | €29 | +€5 | +20.8% |
| Profit (loss) for the period before taxes | 9903 | -€12,645 | -€28,119 | -€15,474 | -122% |
| Income taxes | 67/77 | €309 | €191 | -€118 | -38.2% |
| Profit (loss) for the period | 9904 | -€12,954 | -€28,310 | -€15,356 | -119% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,954 | -€28,310 | -€15,356 | -119% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.