BNS Management: 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 Management
Largest movements
- Cash +€19,622
up €19,622 (+77.7%), from €25,264 to €44,886
mainly Net result for the year (+€23,487) and Depreciation (+€2,935)
- Tangible fixed assets +€6,183
up €6,183 (+474.2%), from €1,304 to €7,487
- Reserves +€23,487
up €23,487 (+113.0%), from €20,792 to €44,279
- Tax, wage and social debts +€1,737
up €1,737 (+15.3%), from €11,348 to €13,085
- Trade debts +€904
up €904 (+22.3%), from €4,049 to €4,953
- Gross operating margin +€6,917
up €6,917 (+25.5%), from €27,178 to €34,095
- Depreciation +€2,864
up €2,864 (+4011.1%), from €71 to €2,935
- Taxes +€1,880
up €1,880 (+34.2%), from €5,497 to €7,377
- Financial charges -€363
down €363 (-66.6%), from €546 to €182
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.
Cash bridge derived
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 | €39,457 | €65,489 | +€26,032 | +66.0% |
| Fixed assets | 21/28 | €1,494 | €7,677 | +€6,183 | +413.9% |
| Tangible fixed assets | 22/27 | €1,304 | €7,487 | +€6,183 | +474.2% |
| Furniture and vehicles | 24 | €1,304 | €7,487 | +€6,183 | +474.2% |
| Financial fixed assets | 28 | €190 | €190 | = | 0.0% |
| Current assets | 29/58 | €37,964 | €57,813 | +€19,849 | +52.3% |
| Amounts receivable within one year | 40/41 | €12,293 | €12,659 | +€367 | +3.0% |
| Trade receivables | 40 | €12,293 | €12,659 | +€367 | +3.0% |
| Cash at bank and in hand | 54/58 | €25,264 | €44,886 | +€19,622 | +77.7% |
| Deferred charges and accrued income | 490/1 | €407 | €267 | -€140 | -34.3% |
| Total equity and liabilities | 10/49 | €39,457 | €65,489 | +€26,032 | +66.0% |
| Equity | 10/15 | €23,792 | €47,279 | +€23,487 | +98.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €20,792 | €44,279 | +€23,487 | +113.0% |
| Distributable reserves | 133 | €20,792 | €44,279 | +€23,487 | +113.0% |
| Amounts payable | 17/49 | €15,665 | €18,210 | +€2,545 | +16.2% |
| Amounts payable within one year | 42/48 | €15,665 | €18,210 | +€2,545 | +16.2% |
| Trade debts | 44 | €4,049 | €4,953 | +€904 | +22.3% |
| Suppliers | 440/4 | €4,049 | €4,953 | +€904 | +22.3% |
| Taxes, remuneration and social security | 45 | €11,348 | €13,085 | +€1,737 | +15.3% |
| Taxes | 450/3 | €11,348 | €13,085 | +€1,737 | +15.3% |
| Other amounts payable | 47/48 | €268 | €172 | -€95 | -35.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71 | €2,935 | +€2,864 | +4011.1% |
| Other operating charges | 640/8 | €274 | €116 | -€158 | -57.6% |
| Gross operating margin | 9900 | €27,178 | €34,095 | +€6,917 | +25.5% |
| Operating profit (loss) | 9901 | €26,833 | €31,044 | +€4,211 | +15.7% |
| Financial income | 75/76B | €1 | €2 | +€1 | +36.7% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +36.7% |
| Financial charges | 65/66B | €546 | €182 | -€363 | -66.6% |
| Recurring financial charges | 65 | €546 | €182 | -€363 | -66.6% |
| Profit (loss) for the period before taxes | 9903 | €26,289 | €30,864 | +€4,575 | +17.4% |
| Income taxes | 67/77 | €5,497 | €7,377 | +€1,880 | +34.2% |
| Profit (loss) for the period | 9904 | €20,792 | €23,487 | +€2,695 | +13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €20,792 | €23,487 | +€2,695 | +13.0% |
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 10 October 2026 via checked.be.