BNK: 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.
BNK
Largest movements
- Cash -€14,795
down €14,795 (-79.1%), from €18,704 to €3,909
mainly Debts after one year (-€35,475) and Investment in fixed assets (net) (-€14,706)
- Tangible fixed assets -€8,972
down €8,972 (-1.5%), from €582,156 to €573,184
of which Land and buildings: -€22,746
- Debts after one year -€35,475
down €35,475 (-11.4%), from €310,419 to €274,944
- Other debts +€20,923
up €20,923 (+34.0%), from €61,595 to €82,518
- Profit (loss) carried forward -€11,486
down €11,486 (-15.7%), from €73,211 to €61,725
- Financial income -€110,873
no longer reported in 2025 (was €110,873)
of which Financial income: -€110,873
- Taxes -€21,054
no longer reported in 2025 (was €21,054)
- Other operating charges -€6,229
down €6,229 (-52.0%), from €11,988 to €5,759
- Gross operating margin +€3,671
up €3,671 (+14.1%), from €26,061 to €29,732
- Financial charges -€1,997
down €1,997 (-14.5%), from €13,778 to €11,781
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 | €600,860 | €577,093 | -€23,768 | -4.0% |
| Fixed assets | 21/28 | €582,156 | €573,184 | -€8,972 | -1.5% |
| Tangible fixed assets | 22/27 | €582,156 | €573,184 | -€8,972 | -1.5% |
| Land and buildings | 22 | €582,156 | €559,410 | -€22,746 | -3.9% |
| Plant, machinery and equipment | 23 | - | €13,774 | +€13,774 | |
| Current assets | 29/58 | €18,704 | €3,909 | -€14,795 | -79.1% |
| Cash at bank and in hand | 54/58 | €18,704 | €3,909 | -€14,795 | -79.1% |
| Total equity and liabilities | 10/49 | €600,860 | €577,093 | -€23,768 | -4.0% |
| Equity | 10/15 | €173,984 | €162,498 | -€11,486 | -6.6% |
| Contributions | 10/11 | €100,100 | €100,100 | = | 0.0% |
| Capital | 10 | - | €100,100 | +€100,100 | |
| Issued capital | 100 | - | €100,100 | +€100,100 | |
| Reserves | 13 | €673 | €673 | = | 0.0% |
| Non-distributable reserves | 130/1 | €673 | €673 | = | 0.0% |
| Reserves not available under the articles | 1311 | €673 | €673 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,211 | €61,725 | -€11,486 | -15.7% |
| Amounts payable | 17/49 | €426,877 | €414,595 | -€12,282 | -2.9% |
| Amounts payable after more than one year | 17 | €310,419 | €274,944 | -€35,475 | -11.4% |
| Financial debts | 170/4 | €310,419 | €274,944 | -€35,475 | -11.4% |
| Amounts payable within one year | 42/48 | €116,458 | €139,651 | +€23,194 | +19.9% |
| Current portion of amounts payable after more than one year | 42 | €33,809 | €35,867 | +€2,058 | +6.1% |
| Trade debts | 44 | - | €212 | +€212 | |
| Suppliers | 440/4 | - | €212 | +€212 | |
| Taxes, remuneration and social security | 45 | €21,054 | €21,054 | = | 0.0% |
| Taxes | 450/3 | €21,054 | €21,054 | = | 0.0% |
| Other amounts payable | 47/48 | €61,595 | €82,518 | +€20,923 | +34.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,746 | €23,678 | +€932 | +4.1% |
| Other operating charges | 640/8 | €11,988 | €5,759 | -€6,229 | -52.0% |
| Gross operating margin | 9900 | €26,061 | €29,732 | +€3,671 | +14.1% |
| Operating profit (loss) | 9901 | -€8,673 | €295 | +€8,968 | |
| Financial income | 75/76B | €110,873 | - | -€110,873 | |
| Recurring financial income | 75 | €110,873 | - | -€110,873 | |
| Non-recurring financial income | 76B | €110,873 | - | -€110,873 | |
| Financial charges | 65/66B | €13,778 | €11,781 | -€1,997 | -14.5% |
| Recurring financial charges | 65 | €13,778 | €11,781 | -€1,997 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €88,421 | -€11,486 | -€99,907 | |
| Income taxes | 67/77 | €21,054 | - | -€21,054 | |
| Profit (loss) for the period | 9904 | €67,367 | -€11,486 | -€78,853 | |
| Profit (loss) for the period to be appropriated | 9905 | €67,367 | -€11,486 | -€78,853 |
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 4 October 2026 via checked.be.