BNS GROUP: 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 GROUP
Largest movements
- Receivables within one year +€156,477
up €156,477 (+70.9%), from €220,834 to €377,311
of which Other amounts receivable: +€90,262
- Tangible fixed assets +€7,979
new in 2025: €7,979
- Stocks and contracts -€6,688
no longer reported in 2025 (was €6,688)
- Trade debts +€158,573
up €158,573 (+180%), from €88,228 to €246,801
- Reserves +€13,270
up €13,270 (+14.0%), from €94,491 to €107,761
- Tax, wage and social debts -€8,792
down €8,792 (-33.2%), from €26,452 to €17,660
of which Taxes: -€10,815
- Advances received -€4,212
down €4,212 (-25.6%), from €16,433 to €12,221
- Gross operating margin +€69,087
up €69,087 (+313%), from €22,107 to €91,193
- Staff costs +€16,318
up €16,318 (+30.0%), from €54,392 to €70,711
- Taxes -€11,180
down €11,180 (-89.3%), from €12,519 to €1,339
- Write-downs -€10,906
no longer reported in 2025 (was €10,906)
- Other operating charges -€5,281
down €5,281 (-94.8%), from €5,571 to €290
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 | €248,604 | €407,443 | +€158,839 | +63.9% |
| Fixed assets | 21/28 | - | €7,979 | +€7,979 | |
| Tangible fixed assets | 22/27 | - | €7,979 | +€7,979 | |
| Plant, machinery and equipment | 23 | - | €7,979 | +€7,979 | |
| Current assets | 29/58 | €248,604 | €399,464 | +€150,860 | +60.7% |
| Stocks and contracts in progress | 3 | €6,688 | - | -€6,688 | |
| Contracts in progress | 37 | €6,688 | - | -€6,688 | |
| Amounts receivable within one year | 40/41 | €220,834 | €377,311 | +€156,477 | +70.9% |
| Trade receivables | 40 | €189,396 | €255,611 | +€66,215 | +35.0% |
| Other amounts receivable | 41 | €31,438 | €121,700 | +€90,262 | +287% |
| Cash at bank and in hand | 54/58 | €20,602 | €22,152 | +€1,550 | +7.5% |
| Deferred charges and accrued income | 490/1 | €479 | - | -€479 | |
| Total equity and liabilities | 10/49 | €248,604 | €407,443 | +€158,839 | +63.9% |
| Equity | 10/15 | €106,491 | €119,761 | +€13,270 | +12.5% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €94,491 | €107,761 | +€13,270 | +14.0% |
| Distributable reserves | 133 | €94,491 | €107,761 | +€13,270 | +14.0% |
| Amounts payable | 17/49 | €142,113 | €287,682 | +€145,569 | +102% |
| Amounts payable within one year | 42/48 | €142,113 | €287,682 | +€145,569 | +102% |
| Trade debts | 44 | €88,228 | €246,801 | +€158,573 | +180% |
| Suppliers | 440/4 | €88,228 | €246,801 | +€158,573 | +180% |
| Advances received on contracts in progress | 46 | €16,433 | €12,221 | -€4,212 | -25.6% |
| Taxes, remuneration and social security | 45 | €26,452 | €17,660 | -€8,792 | -33.2% |
| Taxes | 450/3 | €17,174 | €6,358 | -€10,815 | -63.0% |
| Remuneration and social security | 454/9 | €9,279 | €11,302 | +€2,023 | +21.8% |
| Other amounts payable | 47/48 | €11,000 | €11,000 | = | 0.0% |
| Non-recurring operating income | 76A | €2,827 | - | -€2,827 | |
| Remuneration, social security and pensions | 62 | €54,392 | €70,711 | +€16,318 | +30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €132 | €1,051 | +€919 | +698% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €10,906 | - | -€10,906 | |
| Other operating charges | 640/8 | €5,571 | €290 | -€5,281 | -94.8% |
| Non-recurring operating charges | 66A | €6,724 | - | -€6,724 | |
| Gross operating margin | 9900 | €22,107 | €91,193 | +€69,087 | +313% |
| Operating profit (loss) | 9901 | -€55,617 | €19,142 | +€74,760 | |
| Financial income | 75/76B | €3,038 | €910 | -€2,128 | -70.1% |
| Recurring financial income | 75 | €413 | €910 | +€497 | +120% |
| Non-recurring financial income | 76B | €2,625 | - | -€2,625 | |
| Financial charges | 65/66B | €4,656 | €5,442 | +€786 | +16.9% |
| Recurring financial charges | 65 | €4,656 | €5,442 | +€786 | +16.9% |
| Profit (loss) for the period before taxes | 9903 | -€57,236 | €14,609 | +€71,846 | |
| Income taxes | 67/77 | €12,519 | €1,339 | -€11,180 | -89.3% |
| Profit (loss) for the period | 9904 | -€69,755 | €13,270 | +€83,025 | |
| Profit (loss) for the period to be appropriated | 9905 | -€69,755 | €13,270 | +€83,025 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.