BNKO: 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.
BNKO
Largest movements
- Stocks and contracts +€11,484
up €11,484 (+119%), from €9,646 to €21,130
- Cash -€7,035
down €7,035 (-64.4%), from €10,924 to €3,889
mainly Stocks and contracts (-€11,484) and Trade debts (-€1,004)
- Receivables within one year +€960
up €960 (+127%), from €755 to €1,715
of which Trade receivables: +€850
- Tangible fixed assets -€338
down €338 (-55.8%), from €607 to €268
- Profit (loss) carried forward +€5,006
up €5,006 (+21.5%), from -€23,264 to -€18,258
- Other debts +€1,100
up €1,100 (+33.2%), from €3,312 to €4,412
- Trade debts -€1,004
down €1,004 (-2.4%), from €41,218 to €40,214
- Gross operating margin +€17,346
up €17,346, from -€11,418 to €5,928
- Other operating charges -€1,178
down €1,178 (-74.8%), from €1,574 to €396
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 | €22,055 | €27,001 | +€4,946 | +22.4% |
| Fixed assets | 21/28 | €607 | €268 | -€338 | -55.8% |
| Tangible fixed assets | 22/27 | €607 | €268 | -€338 | -55.8% |
| Furniture and vehicles | 24 | €607 | €268 | -€338 | -55.8% |
| Current assets | 29/58 | €21,449 | €26,733 | +€5,285 | +24.6% |
| Stocks and contracts in progress | 3 | €9,646 | €21,130 | +€11,484 | +119% |
| Stocks | 30/36 | €9,646 | €21,130 | +€11,484 | +119% |
| Amounts receivable within one year | 40/41 | €755 | €1,715 | +€960 | +127% |
| Trade receivables | 40 | €650 | €1,500 | +€850 | +131% |
| Other amounts receivable | 41 | €105 | €215 | +€110 | +104% |
| Cash at bank and in hand | 54/58 | €10,924 | €3,889 | -€7,035 | -64.4% |
| Deferred charges and accrued income | 490/1 | €124 | - | -€124 | |
| Total equity and liabilities | 10/49 | €22,055 | €27,001 | +€4,946 | +22.4% |
| Equity | 10/15 | -€23,264 | -€18,258 | +€5,006 | +21.5% |
| Profit (loss) carried forward | 14 | -€23,264 | -€18,258 | +€5,006 | +21.5% |
| Amounts payable | 17/49 | €45,319 | €45,259 | -€60 | -0.1% |
| Amounts payable within one year | 42/48 | €45,319 | €45,259 | -€60 | -0.1% |
| Trade debts | 44 | €41,218 | €40,214 | -€1,004 | -2.4% |
| Suppliers | 440/4 | €41,218 | €40,214 | -€1,004 | -2.4% |
| Taxes, remuneration and social security | 45 | €790 | €634 | -€156 | -19.7% |
| Taxes | 450/3 | €790 | €634 | -€156 | -19.7% |
| Other amounts payable | 47/48 | €3,312 | €4,412 | +€1,100 | +33.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €338 | €338 | = | 0.0% |
| Other operating charges | 640/8 | €1,574 | €396 | -€1,178 | -74.8% |
| Gross operating margin | 9900 | -€11,418 | €5,928 | +€17,346 | |
| Operating profit (loss) | 9901 | -€13,331 | €5,193 | +€18,524 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €159 | €187 | +€28 | +17.6% |
| Recurring financial charges | 65 | €159 | €187 | +€28 | +17.6% |
| Profit (loss) for the period before taxes | 9903 | -€13,490 | €5,006 | +€18,496 | |
| Profit (loss) for the period | 9904 | -€13,490 | €5,006 | +€18,496 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,490 | €5,006 | +€18,496 |
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 14 October 2026 via checked.be.