BNO Belgium: 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.
BNO Belgium
Largest movements
- Stocks and contracts -€17,312
no longer reported in 2024 (was €17,312)
- Receivables within one year -€11,476
down €11,476 (-22.2%), from €51,752 to €40,275
of which Trade receivables: -€37,952
- Tangible fixed assets -€4,110
no longer reported in 2024 (was €4,110)
- Cash -€3,154
down €3,154 (-8.3%), from €37,841 to €34,687
mainly Net result for the year (-€53,887) and Trade debts (-€33,847)
- Profit (loss) carried forward -€53,887
down €53,887 (-19.2%), from -€280,522 to -€334,410
- Trade debts -€33,847
down €33,847 (-84.8%), from €39,924 to €6,077
- Advances received +€27,662
new in 2024: €27,662
- Other debts +€24,474
up €24,474 (+53.3%), from €45,958 to €70,433
- Gross operating margin +€56,082
up €56,082 (+68.0%), from -€82,533 to -€26,450
- Other operating charges -€48,037
down €48,037 (-97.0%), from €49,508 to €1,472
- Depreciation -€3,062
no longer reported in 2024 (was €3,062)
- Financial income +€1,572
up €1,572 (+1,572%), from €100 to €1,672
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €111,014 | €74,963 | -€36,052 | -32.5% |
| Fixed assets | 21/28 | €4,110 | - | -€4,110 | |
| Tangible fixed assets | 22/27 | €4,110 | - | -€4,110 | |
| Other tangible fixed assets | 26 | €4,110 | - | -€4,110 | |
| Current assets | 29/58 | €106,905 | €74,963 | -€31,942 | -29.9% |
| Stocks and contracts in progress | 3 | €17,312 | - | -€17,312 | |
| Stocks | 30/36 | €17,312 | - | -€17,312 | |
| Amounts receivable within one year | 40/41 | €51,752 | €40,275 | -€11,476 | -22.2% |
| Trade receivables | 40 | €38,420 | €468 | -€37,952 | -98.8% |
| Other amounts receivable | 41 | €13,332 | €39,807 | +€26,475 | +199% |
| Cash at bank and in hand | 54/58 | €37,841 | €34,687 | -€3,154 | -8.3% |
| Total equity and liabilities | 10/49 | €111,014 | €74,963 | -€36,052 | -32.5% |
| Equity | 10/15 | -€245,322 | -€299,210 | -€53,887 | -22.0% |
| Contributions | 10/11 | €32,000 | €32,000 | = | 0.0% |
| Reserves | 13 | €3,200 | €3,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,200 | €3,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,200 | €3,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€280,522 | -€334,410 | -€53,887 | -19.2% |
| Amounts payable | 17/49 | €356,337 | €374,172 | +€17,836 | +5.0% |
| Amounts payable after more than one year | 17 | €270,000 | €270,000 | = | 0.0% |
| Financial debts | 170/4 | €270,000 | €270,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €86,337 | €104,172 | +€17,836 | +20.7% |
| Trade debts | 44 | €39,924 | €6,077 | -€33,847 | -84.8% |
| Suppliers | 440/4 | €39,924 | €6,077 | -€33,847 | -84.8% |
| Advances received on contracts in progress | 46 | - | €27,662 | +€27,662 | |
| Taxes, remuneration and social security | 45 | €454 | - | -€454 | |
| Taxes | 450/3 | €454 | - | -€454 | |
| Other amounts payable | 47/48 | €45,958 | €70,433 | +€24,474 | +53.3% |
| Non-recurring operating income | 76A | - | €11,375 | +€11,375 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,062 | - | -€3,062 | |
| Other operating charges | 640/8 | €49,508 | €1,472 | -€48,037 | -97.0% |
| Non-recurring operating charges | 66A | - | €27,124 | +€27,124 | |
| Gross operating margin | 9900 | -€82,533 | -€26,450 | +€56,082 | +68.0% |
| Operating profit (loss) | 9901 | -€135,103 | -€55,046 | +€80,057 | +59.3% |
| Financial income | 75/76B | €100 | €1,672 | +€1,572 | +1,572% |
| Recurring financial income | 75 | €100 | €1,672 | +€1,572 | +1,572% |
| Financial charges | 65/66B | €1,044 | €513 | -€531 | -50.9% |
| Recurring financial charges | 65 | €1,044 | €513 | -€531 | -50.9% |
| Profit (loss) for the period before taxes | 9903 | -€136,047 | -€53,887 | +€82,159 | +60.4% |
| Profit (loss) for the period | 9904 | -€136,047 | -€53,887 | +€82,159 | +60.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€136,047 | -€53,887 | +€82,159 | +60.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.