BNS WERKEN: 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 WERKEN
Largest movements
- Stocks and contracts -€4,175
no longer reported in 2025 (was €4,175)
- Tax, wage and social debts -€7,444
down €7,444 (-55.8%), from €13,339 to €5,895
- Reserves +€5,248
up €5,248 (+40.6%), from €12,938 to €18,186
of which Distributable reserves: +€5,248
- Trade debts -€3,151
down €3,151 (-32.5%), from €9,700 to €6,548
- Short-term financial debts +€1,033
up €1,033 (+136%), from €760 to €1,793
- Gross operating margin -€9,536
down €9,536 (-57.3%), from €16,652 to €7,116
- Taxes -€2,301
down €2,301 (-49.0%), from €4,698 to €2,397
- Financial charges -€1,690
down €1,690 (-61.6%), from €2,745 to €1,055
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €81,176 | €76,861 | -€4,314 | -5.3% |
| Fixed assets | 21/28 | €894 | €664 | -€230 | -25.7% |
| Tangible fixed assets | 22/27 | €894 | €664 | -€230 | -25.7% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €894 | €664 | -€230 | -25.7% |
| Current assets | 29/58 | €80,282 | €76,197 | -€4,084 | -5.1% |
| Stocks and contracts in progress | 3 | €4,175 | - | -€4,175 | |
| Stocks | 30/36 | €4,175 | - | -€4,175 | |
| Amounts receivable within one year | 40/41 | €76,072 | €76,181 | +€109 | +0.1% |
| Trade receivables | 40 | €13,215 | €14,924 | +€1,709 | +12.9% |
| Other amounts receivable | 41 | €62,856 | €61,257 | -€1,599 | -2.5% |
| Deferred charges and accrued income | 490/1 | €35 | €16 | -€19 | -54.0% |
| Total equity and liabilities | 10/49 | €81,176 | €76,861 | -€4,314 | -5.3% |
| Equity | 10/15 | €57,377 | €62,625 | +€5,248 | +9.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,938 | €18,186 | +€5,248 | +40.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €11,078 | €16,326 | +€5,248 | +47.4% |
| Profit (loss) carried forward | 14 | €25,839 | €25,839 | = | 0.0% |
| Amounts payable | 17/49 | €23,799 | €14,236 | -€9,563 | -40.2% |
| Amounts payable within one year | 42/48 | €23,799 | €14,236 | -€9,563 | -40.2% |
| Financial debts | 43 | €760 | €1,793 | +€1,033 | +136% |
| Credit institutions | 430/8 | €760 | €1,793 | +€1,033 | +136% |
| Trade debts | 44 | €9,700 | €6,548 | -€3,151 | -32.5% |
| Suppliers | 440/4 | €9,700 | €6,548 | -€3,151 | -32.5% |
| Taxes, remuneration and social security | 45 | €13,339 | €5,895 | -€7,444 | -55.8% |
| Taxes | 450/3 | €13,339 | €5,895 | -€7,444 | -55.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €230 | €230 | = | 0.0% |
| Other operating charges | 640/8 | €1,534 | €1,674 | +€139 | +9.1% |
| Gross operating margin | 9900 | €16,652 | €7,116 | -€9,536 | -57.3% |
| Operating profit (loss) | 9901 | €14,887 | €5,212 | -€9,675 | -65.0% |
| Financial income | 75/76B | €3,634 | €3,488 | -€146 | -4.0% |
| Recurring financial income | 75 | €3,634 | €3,488 | -€146 | -4.0% |
| Financial charges | 65/66B | €2,745 | €1,055 | -€1,690 | -61.6% |
| Recurring financial charges | 65 | €2,745 | €1,055 | -€1,690 | -61.6% |
| Profit (loss) for the period before taxes | 9903 | €15,776 | €7,645 | -€8,131 | -51.5% |
| Income taxes | 67/77 | €4,698 | €2,397 | -€2,301 | -49.0% |
| Profit (loss) for the period | 9904 | €11,078 | €5,248 | -€5,830 | -52.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,078 | €5,248 | -€5,830 | -52.6% |
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 27 October 2026 via checked.be.