BNI: what changed
Two fiscal 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 -€48,803
down €48,803 (-90.9%), from €53,671 to €4,868
of which Land and buildings: -€48,064
- Receivables within one year +€6,353
up €6,353 (+340.8%), from €1,864 to €8,216
of which Trade receivables: +€6,353
- Cash +€5,325
up €5,325 (+18.2%), from €29,321 to €34,646
mainly Depreciation (+€52,220) and Advances received (+€6,346)
- Profit (loss) carried forward -€29,396
down €29,396 (-23.0%), from -€127,947 to -€157,344
- Debts after one year -€10,068
down €10,068 (-100.0%), from €10,068 to €0
- Advances received +€6,346
up €6,346 (+305.0%), from €2,081 to €8,426
- Other debts -€3,745
down €3,745 (-2.1%), from €177,525 to €173,780
- Current portion of long-term debt -€2,758
down €2,758 (-21.5%), from €12,826 to €10,068
- Gross operating margin -€9,619
down €9,619 (-24.9%), from €38,691 to €29,072
- Depreciation +€4,945
up €4,945 (+10.5%), from €47,276 to €52,220
- Financial income +€791
up €791 (+323.4%), from €245 to €1,036
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 | €86,537 | €49,050 | -€37,488 | -43.3% |
| Fixed assets | 21/28 | €55,288 | €6,123 | -€49,165 | -88.9% |
| Intangible fixed assets | 21 | €1,617 | €1,255 | -€362 | -22.4% |
| Tangible fixed assets | 22/27 | €53,671 | €4,868 | -€48,803 | -90.9% |
| Land and buildings | 22 | €48,064 | €0 | -€48,064 | -100.0% |
| Plant, machinery and equipment | 23 | €1,464 | €2,869 | +€1,405 | +96.0% |
| Furniture and vehicles | 24 | €4,143 | €1,999 | -€2,144 | -51.8% |
| Current assets | 29/58 | €31,249 | €42,926 | +€11,677 | +37.4% |
| Amounts receivable within one year | 40/41 | €1,864 | €8,216 | +€6,353 | +340.8% |
| Trade receivables | 40 | €1,864 | €8,216 | +€6,353 | +340.8% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €29,321 | €34,646 | +€5,325 | +18.2% |
| Deferred charges and accrued income | 490/1 | €64 | €64 | = | 0.0% |
| Total equity and liabilities | 10/49 | €86,537 | €49,050 | -€37,488 | -43.3% |
| Equity | 10/15 | -€119,747 | -€149,144 | -€29,396 | -24.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€127,947 | -€157,344 | -€29,396 | -23.0% |
| Amounts payable | 17/49 | €206,285 | €198,193 | -€8,092 | -3.9% |
| Amounts payable after more than one year | 17 | €10,068 | €0 | -€10,068 | -100.0% |
| Financial debts | 170/4 | €10,068 | €0 | -€10,068 | -100.0% |
| Amounts payable within one year | 42/48 | €196,217 | €198,193 | +€1,977 | +1.0% |
| Current portion of amounts payable after more than one year | 42 | €12,826 | €10,068 | -€2,758 | -21.5% |
| Trade debts | 44 | €0 | €2,409 | +€2,409 | |
| Suppliers | 440/4 | €0 | €2,409 | +€2,409 | |
| Advances received on contracts in progress | 46 | €2,081 | €8,426 | +€6,346 | +305.0% |
| Taxes, remuneration and social security | 45 | €3,784 | €3,509 | -€275 | -7.3% |
| Taxes | 450/3 | €1,971 | €1,525 | -€447 | -22.7% |
| Remuneration and social security | 454/9 | €1,813 | €1,984 | +€172 | +9.5% |
| Other amounts payable | 47/48 | €177,525 | €173,780 | -€3,745 | -2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,276 | €52,220 | +€4,945 | +10.5% |
| Other operating charges | 640/8 | €2,805 | €2,747 | -€58 | -2.1% |
| Gross operating margin | 9900 | €38,691 | €29,072 | -€9,619 | -24.9% |
| Operating profit (loss) | 9901 | -€11,389 | -€25,895 | -€14,506 | -127.4% |
| Financial income | 75/76B | €245 | €1,036 | +€791 | +323.4% |
| Recurring financial income | 75 | €245 | €1,036 | +€791 | +323.4% |
| Financial charges | 65/66B | €4,513 | €4,537 | +€24 | +0.5% |
| Recurring financial charges | 65 | €4,513 | €4,537 | +€24 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | -€15,658 | -€29,396 | -€13,738 | -87.7% |
| Income taxes | 67/77 | €0 | €0 | +€0 | |
| Profit (loss) for the period | 9904 | -€15,658 | -€29,396 | -€13,739 | -87.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,658 | -€29,396 | -€13,739 | -87.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.