BNKL Management: 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.
BNKL Management
Largest movements
- Cash -€17,859
down €17,859 (-46.6%), from €38,320 to €20,461
mainly Net result for the year (-€6,201) and Receivables within one year (-€5,184)
- Receivables within one year +€5,184
up €5,184 (+33.4%), from €15,521 to €20,706
of which Other amounts receivable: +€20,360
- Deferred charges and accrued income +€2,400
new in 2025: €2,400
- Tangible fixed assets -€1,249
down €1,249 (-76.5%), from €1,632 to €383
of which Furniture and vehicles: -€1,249
- Reserves -€6,550
down €6,550 (-13.8%), from €47,400 to €40,850
- Tax, wage and social debts -€4,665
down €4,665 (-96.5%), from €4,837 to €172
- Other debts -€979
down €979 (-100%), from €979 to €0
- Gross operating margin -€23,713
down €23,713, from €19,629 to -€4,084
- Taxes -€4,525
down €4,525 (-97.2%), from €4,654 to €130
- Financial income -€3,468
down €3,468 (-99.5%), from €3,487 to €19
- Financial charges -€445
down €445 (-76.6%), from €581 to €136
- Staff costs -€404
down €404 (-100%), from €404 to €0
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 | €55,817 | €44,294 | -€11,524 | -20.6% |
| Fixed assets | 21/28 | €1,976 | €727 | -€1,249 | -63.2% |
| Tangible fixed assets | 22/27 | €1,632 | €383 | -€1,249 | -76.5% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €1,632 | €383 | -€1,249 | -76.5% |
| Financial fixed assets | 28 | €344 | €344 | = | 0.0% |
| Current assets | 29/58 | €53,841 | €43,567 | -€10,275 | -19.1% |
| Amounts receivable within one year | 40/41 | €15,521 | €20,706 | +€5,184 | +33.4% |
| Trade receivables | 40 | €15,176 | €0 | -€15,176 | -100% |
| Other amounts receivable | 41 | €346 | €20,706 | +€20,360 | +5,886% |
| Cash at bank and in hand | 54/58 | €38,320 | €20,461 | -€17,859 | -46.6% |
| Deferred charges and accrued income | 490/1 | - | €2,400 | +€2,400 | |
| Total equity and liabilities | 10/49 | €55,817 | €44,294 | -€11,524 | -20.6% |
| Equity | 10/15 | €49,465 | €43,264 | -€6,201 | -12.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €47,400 | €40,850 | -€6,550 | -13.8% |
| Distributable reserves | 133 | €47,400 | €40,850 | -€6,550 | -13.8% |
| Profit (loss) carried forward | 14 | €65 | €414 | +€349 | +540% |
| Amounts payable | 17/49 | €6,352 | €1,030 | -€5,323 | -83.8% |
| Amounts payable within one year | 42/48 | €6,352 | €1,030 | -€5,323 | -83.8% |
| Trade debts | 44 | €536 | €858 | +€322 | +60.0% |
| Suppliers | 440/4 | €536 | €858 | +€322 | +60.0% |
| Taxes, remuneration and social security | 45 | €4,837 | €172 | -€4,665 | -96.5% |
| Taxes | 450/3 | €4,837 | €172 | -€4,665 | -96.5% |
| Other amounts payable | 47/48 | €979 | €0 | -€979 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €404 | €0 | -€404 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,306 | €1,249 | -€57 | -4.4% |
| Other operating charges | 640/8 | €603 | €621 | +€18 | +2.9% |
| Non-recurring operating charges | 66A | €1,036 | €0 | -€1,036 | -100% |
| Gross operating margin | 9900 | €19,629 | -€4,084 | -€23,713 | |
| Operating profit (loss) | 9901 | €16,280 | -€5,954 | -€22,234 | |
| Financial income | 75/76B | €3,487 | €19 | -€3,468 | -99.5% |
| Recurring financial income | 75 | €3,487 | €19 | -€3,468 | -99.5% |
| Financial charges | 65/66B | €581 | €136 | -€445 | -76.6% |
| Recurring financial charges | 65 | €581 | €136 | -€445 | -76.6% |
| Profit (loss) for the period before taxes | 9903 | €19,185 | -€6,071 | -€25,257 | |
| Income taxes | 67/77 | €4,654 | €130 | -€4,525 | -97.2% |
| Profit (loss) for the period | 9904 | €14,531 | -€6,201 | -€20,732 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,531 | -€6,201 | -€20,732 |
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 26 October 2026 via checked.be.