BSNO: what changed
Two fiscal 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.
BSNO
Largest movements
- Cash +€51,838
new in 2025: €51,838
mainly Net result for the year (+€33,616) and Tax, wage and social debts (+€18,103)
- Tangible fixed assets -€3,550
down €3,550 (-22.5%), from €15,800 to €12,251
of which Furniture and vehicles: -€4,976
- Receivables within one year -€2,435
down €2,435 (-48.5%), from €5,023 to €2,588
of which Trade receivables: -€2,435
- Reserves +€19,500
new in 2025: €19,500
- Tax, wage and social debts +€18,103
up €18,103 (+127.0%), from €14,259 to €32,362
- Profit (loss) carried forward +€14,116
up €14,116, from -€14,029 to €87
- Trade debts -€6,918
down €6,918 (-75.2%), from €9,194 to €2,276
- Other debts +€5,522
up €5,522 (+72.8%), from €7,590 to €13,112
- Gross operating margin +€51,946
up €51,946, from -€5,695 to €46,251
- Taxes +€8,461
up €8,461 (+7419.7%), from €114 to €8,576
- Financial income +€5,248
new in 2025: €5,248
- Other operating charges +€4,168
up €4,168 (+1076.1%), from €387 to €4,556
- Depreciation -€2,463
down €2,463 (-43.0%), from €5,732 to €3,269
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 | €24,484 | €70,337 | +€45,854 | +187.3% |
| Fixed assets | 21/28 | €15,960 | €12,411 | -€3,550 | -22.2% |
| Tangible fixed assets | 22/27 | €15,800 | €12,251 | -€3,550 | -22.5% |
| Furniture and vehicles | 24 | €5,029 | €53 | -€4,976 | -98.9% |
| Other tangible fixed assets | 26 | €10,771 | €12,198 | +€1,427 | +13.2% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €8,523 | €57,927 | +€49,404 | +579.6% |
| Stocks and contracts in progress | 3 | €3,500 | €3,500 | = | 0.0% |
| Stocks | 30/36 | €3,500 | €3,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,023 | €2,588 | -€2,435 | -48.5% |
| Trade receivables | 40 | €4,903 | €2,468 | -€2,435 | -49.7% |
| Other amounts receivable | 41 | €120 | €120 | = | 0.0% |
| Cash at bank and in hand | 54/58 | - | €51,838 | +€51,838 | |
| Total equity and liabilities | 10/49 | €24,484 | €70,337 | +€45,854 | +187.3% |
| Equity | 10/15 | -€11,029 | €22,587 | +€33,616 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €19,500 | +€19,500 | |
| Distributable reserves | 133 | - | €19,500 | +€19,500 | |
| Profit (loss) carried forward | 14 | -€14,029 | €87 | +€14,116 | |
| Amounts payable | 17/49 | €35,513 | €47,751 | +€12,238 | +34.5% |
| Amounts payable within one year | 42/48 | €35,513 | €47,751 | +€12,238 | +34.5% |
| Financial debts | 43 | €4,469 | €0 | -€4,469 | -100.0% |
| Credit institutions | 430/8 | €4,469 | €0 | -€4,469 | -100.0% |
| Trade debts | 44 | €9,194 | €2,276 | -€6,918 | -75.2% |
| Suppliers | 440/4 | €9,194 | €2,276 | -€6,918 | -75.2% |
| Taxes, remuneration and social security | 45 | €14,259 | €32,362 | +€18,103 | +127.0% |
| Taxes | 450/3 | €14,259 | €32,362 | +€18,103 | +127.0% |
| Other amounts payable | 47/48 | €7,590 | €13,112 | +€5,522 | +72.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,732 | €3,269 | -€2,463 | -43.0% |
| Other operating charges | 640/8 | €387 | €4,556 | +€4,168 | +1076.1% |
| Gross operating margin | 9900 | -€5,695 | €46,251 | +€51,946 | |
| Operating profit (loss) | 9901 | -€11,814 | €38,427 | +€50,241 | |
| Financial income | 75/76B | - | €5,248 | +€5,248 | |
| Recurring financial income | 75 | - | €5,248 | +€5,248 | |
| Financial charges | 65/66B | €3,092 | €1,483 | -€1,608 | -52.0% |
| Recurring financial charges | 65 | €3,092 | €1,483 | -€1,608 | -52.0% |
| Profit (loss) for the period before taxes | 9903 | -€14,906 | €42,192 | +€57,098 | |
| Income taxes | 67/77 | €114 | €8,576 | +€8,461 | +7419.7% |
| Profit (loss) for the period | 9904 | -€15,020 | €33,616 | +€48,636 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,020 | €33,616 | +€48,636 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.