BNR Consulting: what changed
BNR Consulting
Largest movements
- Tangible fixed assets +€330,851
up €330,851 (+677%), from €48,847 to €379,698
of which Land and buildings: +€337,000
- Receivables within one year -€69,130
down €69,130 (-31.1%), from €222,570 to €153,439
of which Other amounts receivable: -€97,622
- Receivables after one year -€32,500
no longer reported in 2025 (was €32,500)
- Cash +€26,026
up €26,026 (+11.6%), from €223,889 to €249,916
mainly Debts after one year (+€246,758) and Other debts (+€140,063)
- Debts after one year +€246,758
new in 2025: €246,758
- Other debts +€140,063
up €140,063 (+215%), from €65,000 to €205,063
- Profit (loss) carried forward -€115,440
down €115,440 (-28.0%), from €412,198 to €296,758
- Tax, wage and social debts -€31,878
down €31,878 (-65.6%), from €48,575 to €16,696
- Current portion of long-term debt +€10,212
up €10,212 (+262%), from €3,902 to €14,114
- Depreciation +€45,188
up €45,188 (+264%), from €17,108 to €62,296
- Taxes -€11,096
down €11,096 (-31.9%), from €34,816 to €23,720
- Financial charges +€7,656
up €7,656 (+967%), from €792 to €8,448
- Gross operating margin +€6,385
up €6,385 (+3.8%), from €168,801 to €175,186
- Financial income +€2,102
up €2,102 (+75.2%), from €2,795 to €4,897
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €532,675 | €785,309 | +€252,634 | +47.4% |
| Fixed assets | 21/28 | €48,847 | €379,698 | +€330,851 | +677% |
| Tangible fixed assets | 22/27 | €48,847 | €379,698 | +€330,851 | +677% |
| Land and buildings | 22 | - | €337,000 | +€337,000 | |
| Plant, machinery and equipment | 23 | €1,543 | €1,387 | -€156 | -10.1% |
| Furniture and vehicles | 24 | €47,304 | €30,365 | -€16,939 | -35.8% |
| Assets under construction and advance payments | 27 | - | €10,947 | +€10,947 | |
| Current assets | 29/58 | €483,828 | €405,611 | -€78,218 | -16.2% |
| Amounts receivable after more than one year | 29 | €32,500 | - | -€32,500 | |
| Other amounts receivable | 291 | €32,500 | - | -€32,500 | |
| Stocks and contracts in progress | 3 | €1,404 | €180 | -€1,224 | -87.2% |
| Stocks | 30/36 | €54 | €180 | +€126 | +234% |
| Contracts in progress | 37 | €1,350 | - | -€1,350 | |
| Amounts receivable within one year | 40/41 | €222,570 | €153,439 | -€69,130 | -31.1% |
| Trade receivables | 40 | €110,709 | €139,200 | +€28,492 | +25.7% |
| Other amounts receivable | 41 | €111,861 | €14,239 | -€97,622 | -87.3% |
| Cash at bank and in hand | 54/58 | €223,889 | €249,916 | +€26,026 | +11.6% |
| Deferred charges and accrued income | 490/1 | €3,465 | €2,075 | -€1,390 | -40.1% |
| Total equity and liabilities | 10/49 | €532,675 | €785,309 | +€252,634 | +47.4% |
| Equity | 10/15 | €415,198 | €299,758 | -€115,440 | -27.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €412,198 | €296,758 | -€115,440 | -28.0% |
| Amounts payable | 17/49 | €117,477 | €485,551 | +€368,074 | +313% |
| Amounts payable after more than one year | 17 | - | €246,758 | +€246,758 | |
| Financial debts | 170/4 | - | €246,758 | +€246,758 | |
| Amounts payable within one year | 42/48 | €117,477 | €238,793 | +€121,316 | +103% |
| Current portion of amounts payable after more than one year | 42 | €3,902 | €14,114 | +€10,212 | +262% |
| Trade debts | 44 | - | €2,919 | +€2,919 | |
| Suppliers | 440/4 | - | €2,919 | +€2,919 | |
| Taxes, remuneration and social security | 45 | €48,575 | €16,696 | -€31,878 | -65.6% |
| Taxes | 450/3 | €48,575 | €16,696 | -€31,878 | -65.6% |
| Other amounts payable | 47/48 | €65,000 | €205,063 | +€140,063 | +215% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,108 | €62,296 | +€45,188 | +264% |
| Other operating charges | 640/8 | €853 | €1,060 | +€207 | +24.3% |
| Gross operating margin | 9900 | €168,801 | €175,186 | +€6,385 | +3.8% |
| Operating profit (loss) | 9901 | €150,840 | €111,831 | -€39,009 | -25.9% |
| Financial income | 75/76B | €2,795 | €4,897 | +€2,102 | +75.2% |
| Recurring financial income | 75 | €2,795 | €4,897 | +€2,102 | +75.2% |
| Financial charges | 65/66B | €792 | €8,448 | +€7,656 | +967% |
| Recurring financial charges | 65 | €792 | €8,448 | +€7,656 | +967% |
| Profit (loss) for the period before taxes | 9903 | €152,843 | €108,280 | -€44,563 | -29.2% |
| Income taxes | 67/77 | €34,816 | €23,720 | -€11,096 | -31.9% |
| Profit (loss) for the period | 9904 | €118,027 | €84,560 | -€33,467 | -28.4% |
| Profit (loss) for the period to be appropriated | 9905 | €118,027 | €84,560 | -€33,467 | -28.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.