BNH TRANS: 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.
BNH TRANS
Largest movements
- Receivables within one year -€1.8m
down €1.8m (-43.8%), from €4.1m to €2.3m
of which Other amounts receivable: -€1.1m
- Cash +€506,181
up €506,181 (+1354.3%), from €37,376 to €543,557
mainly Receivables within one year (+€1.8m) and Net result for the year (+€354,022)
- Other debts -€754,379
down €754,379 (-71.8%), from €1.1m to €295,684
- Trade debts -€476,789
down €476,789 (-29.5%), from €1.6m to €1.1m
- Tax, wage and social debts -€202,176
down €202,176 (-62.1%), from €325,667 to €123,491
of which Taxes: -€185,844
- Profit (loss) carried forward +€154,022
up €154,022 (+12.9%), from €1.2m to €1.3m
- Gross operating margin -€179,344
down €179,344 (-14.2%), from €1.3m to €1.1m
- Other operating charges +€131,109
up €131,109 (+344.9%), from €38,014 to €169,124
- Staff costs -€85,302
down €85,302 (-16.5%), from €516,094 to €430,793
- Taxes -€57,907
down €57,907 (-31.2%), from €185,331 to €127,424
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.
Cash bridge derived
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 | €4,209,721 | €2,931,782 | -€1.3m | -30.4% |
| Fixed assets | 21/28 | €64,337 | €70,284 | +€5,947 | +9.2% |
| Tangible fixed assets | 22/27 | €61,337 | €67,284 | +€5,947 | +9.7% |
| Land and buildings | 22 | €16,917 | €24,434 | +€7,517 | +44.4% |
| Plant, machinery and equipment | 23 | €6,254 | €4,564 | -€1,690 | -27.0% |
| Furniture and vehicles | 24 | €29,766 | €33,257 | +€3,490 | +11.7% |
| Other tangible fixed assets | 26 | €8,400 | €5,030 | -€3,370 | -40.1% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €4,145,384 | €2,861,498 | -€1.3m | -31.0% |
| Amounts receivable within one year | 40/41 | €4,057,556 | €2,279,451 | -€1.8m | -43.8% |
| Trade receivables | 40 | €2,774,300 | €2,129,355 | -€644,946 | -23.2% |
| Other amounts receivable | 41 | €1,283,255 | €150,097 | -€1.1m | -88.3% |
| Cash at bank and in hand | 54/58 | €37,376 | €543,557 | +€506,181 | +1354.3% |
| Deferred charges and accrued income | 490/1 | €50,453 | €38,490 | -€11,963 | -23.7% |
| Total equity and liabilities | 10/49 | €4,209,721 | €2,931,782 | -€1.3m | -30.4% |
| Equity | 10/15 | €1,201,020 | €1,355,042 | +€154,022 | +12.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €1,192,960 | €1,346,982 | +€154,022 | +12.9% |
| Amounts payable | 17/49 | €3,008,701 | €1,576,740 | -€1.4m | -47.6% |
| Amounts payable within one year | 42/48 | €3,008,701 | €1,576,740 | -€1.4m | -47.6% |
| Financial debts | 43 | €18,618 | €20,000 | +€1,382 | +7.4% |
| Credit institutions | 430/8 | €18,618 | €20,000 | +€1,382 | +7.4% |
| Trade debts | 44 | €1,614,354 | €1,137,565 | -€476,789 | -29.5% |
| Suppliers | 440/4 | €1,614,354 | €1,137,565 | -€476,789 | -29.5% |
| Taxes, remuneration and social security | 45 | €325,667 | €123,491 | -€202,176 | -62.1% |
| Taxes | 450/3 | €258,785 | €72,940 | -€185,844 | -71.8% |
| Remuneration and social security | 454/9 | €66,882 | €50,550 | -€16,331 | -24.4% |
| Other amounts payable | 47/48 | €1,050,063 | €295,684 | -€754,379 | -71.8% |
| Remuneration, social security and pensions | 62 | €516,094 | €430,793 | -€85,302 | -16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,428 | €19,937 | -€3,491 | -14.9% |
| Other operating charges | 640/8 | €38,014 | €169,124 | +€131,109 | +344.9% |
| Gross operating margin | 9900 | €1,260,570 | €1,081,226 | -€179,344 | -14.2% |
| Operating profit (loss) | 9901 | €683,033 | €461,373 | -€221,661 | -32.5% |
| Financial income | 75/76B | €19,190 | €26,344 | +€7,155 | +37.3% |
| Recurring financial income | 75 | €19,190 | €26,344 | +€7,155 | +37.3% |
| Financial charges | 65/66B | €3,983 | €6,271 | +€2,288 | +57.4% |
| Recurring financial charges | 65 | €3,983 | €6,271 | +€2,288 | +57.4% |
| Profit (loss) for the period before taxes | 9903 | €698,240 | €481,446 | -€216,794 | -31.0% |
| Income taxes | 67/77 | €185,331 | €127,424 | -€57,907 | -31.2% |
| Profit (loss) for the period | 9904 | €512,909 | €354,022 | -€158,887 | -31.0% |
| Profit (loss) for the period to be appropriated | 9905 | €512,909 | €354,022 | -€158,887 | -31.0% |
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 12 October 2026 via checked.be.