BNL Projecten: 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 Projecten
Largest movements
- Receivables within one year -€82,393
down €82,393 (-67.3%), from €122,397 to €40,004
of which Trade receivables: -€79,223
- Tangible fixed assets -€46,286
down €46,286 (-35.1%), from €131,822 to €85,536
of which Plant, machinery and equipment: -€30,743
- Cash +€26,751
up €26,751 (+6,917%), from €387 to €27,138
mainly Receivables within one year (+€82,393) and Depreciation (+€49,295)
- Trade debts -€59,690
down €59,690 (-62.8%), from €95,016 to €35,327
- Debts after one year -€29,164
down €29,164 (-24.3%), from €120,201 to €91,037
- Other debts -€7,608
down €7,608 (-11.9%), from €64,191 to €56,583
- Profit (loss) carried forward -€6,465
down €6,465 (-3.3%), from -€197,610 to -€204,076
- Accrued charges and deferred income -€2,695
down €2,695 (-77.0%), from €3,500 to €805
- Gross operating margin +€229,080
up €229,080, from -€51,099 to €177,981
- Staff costs +€47,771
up €47,771 (+63.2%), from €75,548 to €123,320
- Depreciation +€4,729
up €4,729 (+10.6%), from €44,566 to €49,295
- Financial charges +€2,738
up €2,738 (+35.6%), from €7,697 to €10,435
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €262,408 | €158,626 | -€103,782 | -39.5% |
| Fixed assets | 21/28 | €139,625 | €91,484 | -€48,140 | -34.5% |
| Intangible fixed assets | 21 | €5,553 | €3,284 | -€2,269 | -40.9% |
| Tangible fixed assets | 22/27 | €131,822 | €85,536 | -€46,286 | -35.1% |
| Plant, machinery and equipment | 23 | €79,012 | €48,269 | -€30,743 | -38.9% |
| Furniture and vehicles | 24 | €52,810 | €37,267 | -€15,543 | -29.4% |
| Financial fixed assets | 28 | €2,250 | €2,664 | +€414 | +18.4% |
| Current assets | 29/58 | €122,783 | €67,142 | -€55,641 | -45.3% |
| Amounts receivable within one year | 40/41 | €122,397 | €40,004 | -€82,393 | -67.3% |
| Trade receivables | 40 | €117,255 | €38,032 | -€79,223 | -67.6% |
| Other amounts receivable | 41 | €5,142 | €1,972 | -€3,170 | -61.7% |
| Cash at bank and in hand | 54/58 | €387 | €27,138 | +€26,751 | +6,917% |
| Total equity and liabilities | 10/49 | €262,408 | €158,626 | -€103,782 | -39.5% |
| Equity | 10/15 | -€172,610 | -€179,076 | -€6,465 | -3.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€197,610 | -€204,076 | -€6,465 | -3.3% |
| Amounts payable | 17/49 | €435,018 | €337,702 | -€97,316 | -22.4% |
| Amounts payable after more than one year | 17 | €120,201 | €91,037 | -€29,164 | -24.3% |
| Financial debts | 170/4 | €120,201 | €91,037 | -€29,164 | -24.3% |
| Amounts payable within one year | 42/48 | €311,317 | €245,860 | -€65,457 | -21.0% |
| Current portion of amounts payable after more than one year | 42 | €27,023 | €27,664 | +€641 | +2.4% |
| Financial debts | 43 | €125,000 | €125,000 | = | 0.0% |
| Credit institutions | 430/8 | €125,000 | €125,000 | = | 0.0% |
| Trade debts | 44 | €95,016 | €35,327 | -€59,690 | -62.8% |
| Suppliers | 440/4 | €95,016 | €35,327 | -€59,690 | -62.8% |
| Taxes, remuneration and social security | 45 | €87 | €1,287 | +€1,200 | +1,377% |
| Taxes | 450/3 | €87 | €454 | +€367 | +422% |
| Remuneration and social security | 454/9 | - | €832 | +€832 | |
| Other amounts payable | 47/48 | €64,191 | €56,583 | -€7,608 | -11.9% |
| Accrued charges and deferred income | 492/3 | €3,500 | €805 | -€2,695 | -77.0% |
| Remuneration, social security and pensions | 62 | €75,548 | €123,320 | +€47,771 | +63.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,566 | €49,295 | +€4,729 | +10.6% |
| Other operating charges | 640/8 | €1,135 | €1,030 | -€105 | -9.3% |
| Gross operating margin | 9900 | -€51,099 | €177,981 | +€229,080 | |
| Operating profit (loss) | 9901 | -€172,348 | €4,337 | +€176,685 | |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €7,697 | €10,435 | +€2,738 | +35.6% |
| Recurring financial charges | 65 | €7,697 | €10,435 | +€2,738 | +35.6% |
| Profit (loss) for the period before taxes | 9903 | -€180,043 | -€6,098 | +€173,945 | +96.6% |
| Income taxes | 67/77 | €87 | €367 | +€280 | +322% |
| Profit (loss) for the period | 9904 | -€180,130 | -€6,465 | +€173,665 | +96.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€180,130 | -€6,465 | +€173,665 | +96.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.