BNS: 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.
BNS
Largest movements
- Cash +€16,457
up €16,457 (+64.6%), from €25,463 to €41,920
mainly Other debts (+€43,387) and Net result for the year (+€33,415)
- Other debts +€43,387
up €43,387 (+106%), from €41,096 to €84,483
- Reserves -€25,751
down €25,751 (-4.9%), from €527,050 to €501,299
- Gross operating margin -€16,573
down €16,573 (-28.9%), from €57,440 to €40,867
- Taxes -€5,157
down €5,157 (-23.6%), from €21,808 to €16,652
- Financial charges +€2,785
up €2,785 (+86.7%), from €3,210 to €5,995
- Financial income +€2,586
up €2,586 (+18.0%), from €14,397 to €16,983
- Write-downs -€660
no longer reported in 2025 (was €660)
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 | €577,205 | €597,323 | +€20,119 | +3.5% |
| Fixed assets | 21/28 | €2,934 | €2,058 | -€876 | -29.9% |
| Tangible fixed assets | 22/27 | €2,934 | €2,058 | -€876 | -29.9% |
| Plant, machinery and equipment | 23 | €765 | €360 | -€405 | -53.0% |
| Other tangible fixed assets | 26 | €2,169 | €1,699 | -€471 | -21.7% |
| Current assets | 29/58 | €574,270 | €595,265 | +€20,994 | +3.7% |
| Amounts receivable within one year | 40/41 | €7,953 | €7,462 | -€491 | -6.2% |
| Trade receivables | 40 | €6,952 | €5,519 | -€1,433 | -20.6% |
| Other amounts receivable | 41 | €1,002 | €1,943 | +€942 | +94.0% |
| Current investments | 50/53 | €540,000 | €545,000 | +€5,000 | +0.9% |
| Cash at bank and in hand | 54/58 | €25,463 | €41,920 | +€16,457 | +64.6% |
| Deferred charges and accrued income | 490/1 | €854 | €883 | +€29 | +3.4% |
| Total equity and liabilities | 10/49 | €577,205 | €597,323 | +€20,119 | +3.5% |
| Equity | 10/15 | €527,455 | €501,704 | -€25,751 | -4.9% |
| Contributions | 10/11 | €405 | €405 | = | 0.0% |
| Reserves | 13 | €527,050 | €501,299 | -€25,751 | -4.9% |
| Distributable reserves | 133 | €527,050 | €501,299 | -€25,751 | -4.9% |
| Amounts payable | 17/49 | €49,750 | €95,620 | +€45,870 | +92.2% |
| Amounts payable within one year | 42/48 | €47,536 | €91,515 | +€43,979 | +92.5% |
| Trade debts | 44 | €446 | €123 | -€324 | -72.5% |
| Suppliers | 440/4 | €446 | €123 | -€324 | -72.5% |
| Taxes, remuneration and social security | 45 | €5,994 | €6,910 | +€916 | +15.3% |
| Taxes | 450/3 | €5,994 | €6,910 | +€916 | +15.3% |
| Other amounts payable | 47/48 | €41,096 | €84,483 | +€43,387 | +106% |
| Accrued charges and deferred income | 492/3 | €2,214 | €4,105 | +€1,891 | +85.4% |
| Non-recurring operating income | 76A | €5,000 | - | -€5,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €789 | €876 | +€87 | +11.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €660 | - | -€660 | |
| Other operating charges | 640/8 | €930 | €913 | -€18 | -1.9% |
| Gross operating margin | 9900 | €57,440 | €40,867 | -€16,573 | -28.9% |
| Operating profit (loss) | 9901 | €55,061 | €39,078 | -€15,983 | -29.0% |
| Financial income | 75/76B | €14,397 | €16,983 | +€2,586 | +18.0% |
| Recurring financial income | 75 | €14,397 | €16,983 | +€2,586 | +18.0% |
| Financial charges | 65/66B | €3,210 | €5,995 | +€2,785 | +86.7% |
| Recurring financial charges | 65 | €3,210 | €5,995 | +€2,785 | +86.7% |
| Profit (loss) for the period before taxes | 9903 | €66,247 | €50,066 | -€16,181 | -24.4% |
| Income taxes | 67/77 | €21,808 | €16,652 | -€5,157 | -23.6% |
| Profit (loss) for the period | 9904 | €44,439 | €33,415 | -€11,024 | -24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €44,439 | €33,415 | -€11,024 | -24.8% |
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 13 October 2026 via checked.be.