BAANA: 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.
BAANA
Largest movements
- Cash +€157,880
up €157,880 (+136.9%), from €115,288 to €273,168
mainly Net result for the year (+€94,620) and Receivables within one year (+€31,066)
- Receivables within one year -€31,066
down €31,066 (-98.8%), from €31,430 to €364
of which Trade receivables: -€30,537
- Reserves +€94,620
up €94,620 (+90.5%), from €104,577 to €199,197
- Tax, wage and social debts +€24,928
up €24,928 (+73.1%), from €34,098 to €59,027
of which Taxes: +€24,928
- Other debts +€7,267
up €7,267 (+238.9%), from €3,042 to €10,309
- Gross operating margin -€14,182
down €14,182 (-10.5%), from €135,076 to €120,895
- Taxes -€3,270
down €3,270 (-11.6%), from €28,198 to €24,928
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €146,718 | €273,533 | +€126,815 | +86.4% |
| Current assets | 29/58 | €146,718 | €273,533 | +€126,815 | +86.4% |
| Amounts receivable within one year | 40/41 | €31,430 | €364 | -€31,066 | -98.8% |
| Trade receivables | 40 | €30,537 | €0 | -€30,537 | -100.0% |
| Other amounts receivable | 41 | €893 | €364 | -€529 | -59.2% |
| Cash at bank and in hand | 54/58 | €115,288 | €273,168 | +€157,880 | +136.9% |
| Total equity and liabilities | 10/49 | €146,718 | €273,533 | +€126,815 | +86.4% |
| Equity | 10/15 | €109,577 | €204,197 | +€94,620 | +86.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €104,577 | €199,197 | +€94,620 | +90.5% |
| Distributable reserves | 133 | €104,577 | €199,197 | +€94,620 | +90.5% |
| Amounts payable | 17/49 | €37,140 | €69,336 | +€32,195 | +86.7% |
| Amounts payable within one year | 42/48 | €37,140 | €69,336 | +€32,195 | +86.7% |
| Taxes, remuneration and social security | 45 | €34,098 | €59,027 | +€24,928 | +73.1% |
| Taxes | 450/3 | €31,048 | €55,977 | +€24,928 | +80.3% |
| Remuneration and social security | 454/9 | €3,050 | €3,050 | = | 0.0% |
| Other amounts payable | 47/48 | €3,042 | €10,309 | +€7,267 | +238.9% |
| Other operating charges | 640/8 | €140 | €148 | +€8 | +5.7% |
| Gross operating margin | 9900 | €135,076 | €120,895 | -€14,182 | -10.5% |
| Operating profit (loss) | 9901 | €134,936 | €120,747 | -€14,190 | -10.5% |
| Financial income | 75/76B | €239 | €328 | +€89 | +37.4% |
| Recurring financial income | 75 | €239 | €328 | +€89 | +37.4% |
| Financial charges | 65/66B | €2,399 | €1,527 | -€873 | -36.4% |
| Recurring financial charges | 65 | €2,399 | €1,527 | -€873 | -36.4% |
| Profit (loss) for the period before taxes | 9903 | €132,776 | €119,548 | -€13,228 | -10.0% |
| Income taxes | 67/77 | €28,198 | €24,928 | -€3,270 | -11.6% |
| Profit (loss) for the period | 9904 | €104,577 | €94,620 | -€9,958 | -9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €104,577 | €94,620 | -€9,958 | -9.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.