BNKS: 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.
BNKS
Largest movements
- Cash +€34,757
up €34,757 (+315.2%), from €11,026 to €45,783
mainly Net result for the year (+€30,049) and Stocks and contracts (+€10,526)
- Receivables within one year +€10,736
up €10,736 (+139.8%), from €7,679 to €18,415
of which Trade receivables: +€8,548
- Stocks and contracts -€10,526
down €10,526 (-31.4%), from €33,564 to €23,038
- Tangible fixed assets -€2,802
down €2,802 (-12.0%), from €23,372 to €20,570
of which Other tangible fixed assets: -€3,733
- Receivables after one year -€2,500
down €2,500 (-2.3%), from €111,000 to €108,500
- Profit (loss) carried forward +€30,049
up €30,049 (+48.0%), from -€62,573 to -€32,524
- Gross operating margin +€22,864
up €22,864 (+166.6%), from €13,723 to €36,586
- Other operating charges -€3,302
down €3,302 (-64.9%), from €5,091 to €1,789
- Staff costs -€471
no longer reported in 2025 (was €471)
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 | €187,222 | €216,890 | +€29,667 | +15.8% |
| Fixed assets | 21/28 | €23,792 | €20,990 | -€2,802 | -11.8% |
| Tangible fixed assets | 22/27 | €23,372 | €20,570 | -€2,802 | -12.0% |
| Plant, machinery and equipment | 23 | €428 | €1,218 | +€790 | +184.7% |
| Furniture and vehicles | 24 | €273 | €414 | +€141 | +51.5% |
| Other tangible fixed assets | 26 | €22,672 | €18,938 | -€3,733 | -16.5% |
| Financial fixed assets | 28 | €420 | €420 | = | 0.0% |
| Current assets | 29/58 | €163,430 | €195,900 | +€32,470 | +19.9% |
| Amounts receivable after more than one year | 29 | €111,000 | €108,500 | -€2,500 | -2.3% |
| Other amounts receivable | 291 | €111,000 | €108,500 | -€2,500 | -2.3% |
| Stocks and contracts in progress | 3 | €33,564 | €23,038 | -€10,526 | -31.4% |
| Stocks | 30/36 | €33,564 | €23,038 | -€10,526 | -31.4% |
| Amounts receivable within one year | 40/41 | €7,679 | €18,415 | +€10,736 | +139.8% |
| Trade receivables | 40 | €3,319 | €11,867 | +€8,548 | +257.6% |
| Other amounts receivable | 41 | €4,360 | €6,548 | +€2,188 | +50.2% |
| Cash at bank and in hand | 54/58 | €11,026 | €45,783 | +€34,757 | +315.2% |
| Deferred charges and accrued income | 490/1 | €161 | €164 | +€3 | +2.0% |
| Total equity and liabilities | 10/49 | €187,222 | €216,890 | +€29,667 | +15.8% |
| Equity | 10/15 | €182,187 | €212,236 | +€30,049 | +16.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €232,360 | €232,360 | = | 0.0% |
| Distributable reserves | 133 | €232,360 | €232,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,573 | -€32,524 | +€30,049 | +48.0% |
| Amounts payable | 17/49 | €5,035 | €4,654 | -€381 | -7.6% |
| Amounts payable within one year | 42/48 | €5,035 | €4,654 | -€381 | -7.6% |
| Trade debts | 44 | €227 | €1,243 | +€1,016 | +446.8% |
| Suppliers | 440/4 | €227 | €1,243 | +€1,016 | +446.8% |
| Taxes, remuneration and social security | 45 | €4,808 | €3,411 | -€1,397 | -29.1% |
| Taxes | 450/3 | €4,808 | €3,411 | -€1,397 | -29.1% |
| Remuneration, social security and pensions | 62 | €471 | - | -€471 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,075 | €4,346 | +€271 | +6.7% |
| Other operating charges | 640/8 | €5,091 | €1,789 | -€3,302 | -64.9% |
| Non-recurring operating charges | 66A | €3,100 | - | -€3,100 | |
| Gross operating margin | 9900 | €13,723 | €36,586 | +€22,864 | +166.6% |
| Operating profit (loss) | 9901 | €986 | €30,451 | +€29,465 | +2989.2% |
| Financial income | 75/76B | €1 | €244 | +€243 | +20414.3% |
| Recurring financial income | 75 | €1 | €244 | +€243 | +20414.3% |
| Financial charges | 65/66B | €193 | €137 | -€56 | -28.9% |
| Recurring financial charges | 65 | €193 | €137 | -€56 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | €794 | €30,558 | +€29,764 | +3747.0% |
| Income taxes | 67/77 | €276 | €509 | +€233 | +84.2% |
| Profit (loss) for the period | 9904 | €518 | €30,049 | +€29,531 | +5701.6% |
| Profit (loss) for the period to be appropriated | 9905 | €518 | €30,049 | +€29,531 | +5701.6% |
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 6 October 2026 via checked.be.