BNR Design: 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.
BNR Design
Largest movements
- Cash -€20,511
down €20,511 (-46.2%), from €44,433 to €23,922
mainly Receivables within one year (-€9,921) and Stocks and contracts (-€9,865)
- Receivables within one year +€9,921
up €9,921 (+58.1%), from €17,072 to €26,993
of which Trade receivables: +€9,369
- Stocks and contracts +€9,865
up €9,865 (+59.3%), from €16,649 to €26,514
of which Contracts in progress: +€5,000
- Tangible fixed assets -€7,865
down €7,865 (-36.1%), from €21,802 to €13,937
of which Furniture and vehicles: -€7,461
- Trade debts -€5,385
down €5,385 (-81.6%), from €6,596 to €1,211
- Other debts -€4,735
down €4,735 (-58.9%), from €8,041 to €3,306
- Reserves +€1,922
up €1,922 (+3.0%), from €64,074 to €65,996
- Tax, wage and social debts -€1,435
down €1,435 (-88.2%), from €1,627 to €192
of which Taxes: -€1,435
- Accrued charges and deferred income +€1,296
up €1,296, from €0 to €1,296
- Gross operating margin -€18,110
down €18,110 (-56.0%), from €32,368 to €14,258
- Taxes -€5,280
down €5,280 (-85.1%), from €6,205 to €925
- Financial charges +€686
up €686 (+117%), from €589 to €1,275
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 | €100,338 | €92,001 | -€8,337 | -8.3% |
| Fixed assets | 21/28 | €21,907 | €14,042 | -€7,865 | -35.9% |
| Tangible fixed assets | 22/27 | €21,802 | €13,937 | -€7,865 | -36.1% |
| Plant, machinery and equipment | 23 | €1,936 | €1,531 | -€405 | -20.9% |
| Furniture and vehicles | 24 | €19,867 | €12,406 | -€7,461 | -37.6% |
| Financial fixed assets | 28 | €105 | €105 | = | 0.0% |
| Current assets | 29/58 | €78,431 | €77,959 | -€472 | -0.6% |
| Stocks and contracts in progress | 3 | €16,649 | €26,514 | +€9,865 | +59.3% |
| Stocks | 30/36 | €16,649 | €21,514 | +€4,865 | +29.2% |
| Contracts in progress | 37 | - | €5,000 | +€5,000 | |
| Amounts receivable within one year | 40/41 | €17,072 | €26,993 | +€9,921 | +58.1% |
| Trade receivables | 40 | €12,874 | €22,243 | +€9,369 | +72.8% |
| Other amounts receivable | 41 | €4,198 | €4,750 | +€552 | +13.1% |
| Cash at bank and in hand | 54/58 | €44,433 | €23,922 | -€20,511 | -46.2% |
| Deferred charges and accrued income | 490/1 | €277 | €530 | +€253 | +91.6% |
| Total equity and liabilities | 10/49 | €100,338 | €92,001 | -€8,337 | -8.3% |
| Equity | 10/15 | €84,074 | €85,996 | +€1,922 | +2.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €64,074 | €65,996 | +€1,922 | +3.0% |
| Distributable reserves | 133 | €64,074 | €65,996 | +€1,922 | +3.0% |
| Amounts payable | 17/49 | €16,265 | €6,005 | -€10,259 | -63.1% |
| Amounts payable within one year | 42/48 | €16,265 | €4,709 | -€11,555 | -71.0% |
| Trade debts | 44 | €6,596 | €1,211 | -€5,385 | -81.6% |
| Suppliers | 440/4 | €6,596 | €1,211 | -€5,385 | -81.6% |
| Taxes, remuneration and social security | 45 | €1,627 | €192 | -€1,435 | -88.2% |
| Taxes | 450/3 | €1,627 | €192 | -€1,435 | -88.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €8,041 | €3,306 | -€4,735 | -58.9% |
| Accrued charges and deferred income | 492/3 | €0 | €1,296 | +€1,296 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,756 | €8,635 | -€122 | -1.4% |
| Other operating charges | 640/8 | €1,482 | €1,664 | +€183 | +12.3% |
| Gross operating margin | 9900 | €32,368 | €14,258 | -€18,110 | -56.0% |
| Operating profit (loss) | 9901 | €22,130 | €3,959 | -€18,171 | -82.1% |
| Financial income | 75/76B | €0 | €164 | +€164 | |
| Recurring financial income | 75 | €0 | €164 | +€164 | |
| Financial charges | 65/66B | €589 | €1,275 | +€686 | +117% |
| Recurring financial charges | 65 | €589 | €1,275 | +€686 | +117% |
| Profit (loss) for the period before taxes | 9903 | €21,541 | €2,847 | -€18,694 | -86.8% |
| Income taxes | 67/77 | €6,205 | €925 | -€5,280 | -85.1% |
| Profit (loss) for the period | 9904 | €15,336 | €1,922 | -€13,414 | -87.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,336 | €1,922 | -€13,414 | -87.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.