BNI: 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.
BNI
Largest movements
- Tangible fixed assets -€5,849
down €5,849 (-14.8%), from €39,428 to €33,580
of which Plant, machinery and equipment: -€4,578
- Cash -€2,522
down €2,522 (-39.7%), from €6,352 to €3,831
mainly Trade debts (-€11,450) and Short-term financial debts (-€11,132)
- Receivables within one year -€1,642
down €1,642 (-5.1%), from €32,383 to €30,741
of which Other amounts receivable: -€961
- Profit (loss) carried forward +€17,118
up €17,118 (+43.6%), from €39,225 to €56,343
- Trade debts -€11,450
down €11,450 (-64.4%), from €17,791 to €6,342
- Short-term financial debts -€11,132
down €11,132 (-24.9%), from €44,751 to €33,619
- Tax, wage and social debts -€4,467
down €4,467 (-94.1%), from €4,749 to €281
- Purchases and services +€3,852
up €3,852 (+5.3%), from €73,222 to €77,074
- Taxes -€3,413
no longer reported in 2024 (was €3,413)
- Turnover +€3,291
up €3,291 (+3.3%), from €101,118 to €104,409
- Depreciation -€2,162
down €2,162 (-27.0%), from €8,011 to €5,849
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €125,115 | €115,185 | -€9,931 | -7.9% |
| Fixed assets | 21/28 | €39,528 | €33,680 | -€5,849 | -14.8% |
| Tangible fixed assets | 22/27 | €39,428 | €33,580 | -€5,849 | -14.8% |
| Land and buildings | 22 | €1,433 | €716 | -€716 | -50.0% |
| Plant, machinery and equipment | 23 | €35,778 | €31,200 | -€4,578 | -12.8% |
| Furniture and vehicles | 24 | €2,218 | €1,664 | -€555 | -25.0% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €85,587 | €81,505 | -€4,082 | -4.8% |
| Amounts receivable after more than one year | 29 | €40,000 | €40,000 | = | 0.0% |
| Other amounts receivable | 291 | €40,000 | €40,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €32,383 | €30,741 | -€1,642 | -5.1% |
| Trade receivables | 40 | €26,536 | €25,855 | -€681 | -2.6% |
| Other amounts receivable | 41 | €5,847 | €4,886 | -€961 | -16.4% |
| Cash at bank and in hand | 54/58 | €6,352 | €3,831 | -€2,522 | -39.7% |
| Deferred charges and accrued income | 490/1 | €6,851 | €6,933 | +€82 | +1.2% |
| Total equity and liabilities | 10/49 | €125,115 | €115,185 | -€9,931 | -7.9% |
| Equity | 10/15 | €57,825 | €74,943 | +€17,118 | +29.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | - | €18,600 | +€18,600 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Profit (loss) carried forward | 14 | €39,225 | €56,343 | +€17,118 | +43.6% |
| Amounts payable | 17/49 | €67,291 | €40,242 | -€27,049 | -40.2% |
| Amounts payable within one year | 42/48 | €67,291 | €40,242 | -€27,049 | -40.2% |
| Financial debts | 43 | €44,751 | €33,619 | -€11,132 | -24.9% |
| Credit institutions | 430/8 | €44,751 | €33,619 | -€11,132 | -24.9% |
| Trade debts | 44 | €17,791 | €6,342 | -€11,450 | -64.4% |
| Suppliers | 440/4 | €17,791 | €6,342 | -€11,450 | -64.4% |
| Taxes, remuneration and social security | 45 | €4,749 | €281 | -€4,467 | -94.1% |
| Taxes | 450/3 | €4,749 | €281 | -€4,467 | -94.1% |
| Turnover | 70 | €101,118 | €104,409 | +€3,291 | +3.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €73,222 | €77,074 | +€3,852 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,011 | €5,849 | -€2,162 | -27.0% |
| Other operating charges | 640/8 | €950 | - | -€950 | |
| Gross operating margin | 9900 | €27,896 | €27,335 | -€561 | -2.0% |
| Operating profit (loss) | 9901 | €18,935 | €21,487 | +€2,551 | +13.5% |
| Financial income | 75/76B | €3 | €0 | -€3 | -94.1% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -94.1% |
| Financial charges | 65/66B | €3,961 | €4,369 | +€408 | +10.3% |
| Recurring financial charges | 65 | €3,961 | €4,369 | +€408 | +10.3% |
| Profit (loss) for the period before taxes | 9903 | €14,978 | €17,118 | +€2,140 | +14.3% |
| Income taxes | 67/77 | €3,413 | - | -€3,413 | |
| Profit (loss) for the period | 9904 | €11,565 | €17,118 | +€5,553 | +48.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,565 | €17,118 | +€5,553 | +48.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.