BNL MACHINES: 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.
BNL MACHINES
Largest movements
- Receivables within one year +€90,992
up €90,992 (+15.8%), from €577,412 to €668,404
of which Trade receivables: +€100,606
- Tangible fixed assets -€36,786
down €36,786 (-9.2%), from €401,399 to €364,613
of which Land and buildings: -€24,728
- Stocks and contracts -€31,799
down €31,799 (-15.2%), from €208,697 to €176,899
- Profit (loss) carried forward -€200,375
down €200,375 (-1,423%), from -€14,086 to -€214,461
- Trade debts +€156,991
up €156,991 (+24.3%), from €646,727 to €803,718
- Debts after one year +€44,002
up €44,002 (+9.6%), from €456,122 to €500,124
- Other debts +€16,118
up €16,118 (+16.3%), from €98,910 to €115,028
- Gross operating margin -€261,248
down €261,248 (-56.9%), from €458,891 to €197,642
- Staff costs -€59,558
down €59,558 (-16.6%), from €357,730 to €298,172
- Depreciation -€13,657
down €13,657 (-20.4%), from €66,831 to €53,174
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 | €1,275,561 | €1,301,359 | +€25,799 | +2.0% |
| Fixed assets | 21/28 | €441,868 | €409,762 | -€32,106 | -7.3% |
| Intangible fixed assets | 21 | €1,922 | €6,601 | +€4,679 | +244% |
| Tangible fixed assets | 22/27 | €401,399 | €364,613 | -€36,786 | -9.2% |
| Land and buildings | 22 | €349,242 | €324,515 | -€24,728 | -7.1% |
| Plant, machinery and equipment | 23 | €13,591 | €9,807 | -€3,784 | -27.8% |
| Furniture and vehicles | 24 | €38,565 | €30,291 | -€8,274 | -21.5% |
| Financial fixed assets | 28 | €38,548 | €38,548 | = | 0.0% |
| Current assets | 29/58 | €833,693 | €891,598 | +€57,905 | +6.9% |
| Stocks and contracts in progress | 3 | €208,697 | €176,899 | -€31,799 | -15.2% |
| Stocks | 30/36 | €208,697 | €176,899 | -€31,799 | -15.2% |
| Amounts receivable within one year | 40/41 | €577,412 | €668,404 | +€90,992 | +15.8% |
| Trade receivables | 40 | €567,798 | €668,404 | +€100,606 | +17.7% |
| Other amounts receivable | 41 | €9,614 | - | -€9,614 | |
| Cash at bank and in hand | 54/58 | €47,583 | €46,295 | -€1,288 | -2.7% |
| Total equity and liabilities | 10/49 | €1,275,561 | €1,301,359 | +€25,799 | +2.0% |
| Equity | 10/15 | €7,914 | -€192,461 | -€200,375 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,086 | -€214,461 | -€200,375 | -1,423% |
| Amounts payable | 17/49 | €1,267,646 | €1,493,820 | +€226,174 | +17.8% |
| Amounts payable after more than one year | 17 | €456,122 | €500,124 | +€44,002 | +9.6% |
| Financial debts | 170/4 | €456,122 | €500,124 | +€44,002 | +9.6% |
| Amounts payable within one year | 42/48 | €811,524 | €993,696 | +€182,172 | +22.4% |
| Current portion of amounts payable after more than one year | 42 | €32,745 | €39,041 | +€6,295 | +19.2% |
| Trade debts | 44 | €646,727 | €803,718 | +€156,991 | +24.3% |
| Suppliers | 440/4 | €646,727 | €803,718 | +€156,991 | +24.3% |
| Taxes, remuneration and social security | 45 | €33,141 | €35,910 | +€2,769 | +8.4% |
| Taxes | 450/3 | €4,296 | €7,334 | +€3,038 | +70.7% |
| Remuneration and social security | 454/9 | €28,845 | €28,576 | -€269 | -0.9% |
| Other amounts payable | 47/48 | €98,910 | €115,028 | +€16,118 | +16.3% |
| Non-recurring operating income | 76A | - | €16,475 | +€16,475 | |
| Remuneration, social security and pensions | 62 | €357,730 | €298,172 | -€59,558 | -16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,831 | €53,174 | -€13,657 | -20.4% |
| Other operating charges | 640/8 | €8,887 | €11,689 | +€2,802 | +31.5% |
| Gross operating margin | 9900 | €458,891 | €197,642 | -€261,248 | -56.9% |
| Operating profit (loss) | 9901 | €25,442 | -€165,393 | -€190,835 | |
| Financial income | 75/76B | €15 | €60 | +€45 | +292% |
| Recurring financial income | 75 | €15 | €60 | +€45 | +292% |
| Financial charges | 65/66B | €30,857 | €34,261 | +€3,404 | +11.0% |
| Recurring financial charges | 65 | €30,857 | €34,261 | +€3,404 | +11.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,400 | -€199,594 | -€194,194 | -3,596% |
| Income taxes | 67/77 | €803 | €782 | -€22 | -2.7% |
| Profit (loss) for the period | 9904 | -€6,203 | -€200,375 | -€194,173 | -3,130% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,203 | -€200,375 | -€194,173 | -3,130% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.