BAANN: 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.
BAANN
Largest movements
- Receivables within one year +€15,125
up €15,125 (+23.4%), from €64,675 to €79,800
- Cash +€4,182
up €4,182 (+164.8%), from €2,538 to €6,721
mainly Net result for the year (+€20,039) and Debts after one year (+€19,203)
- Debts after one year +€19,203
up €19,203 (+62.4%), from €30,797 to €50,000
- Tax, wage and social debts -€18,079
down €18,079 (-42.7%), from €42,388 to €24,309
of which Taxes: -€13,329
- Profit (loss) carried forward +€9,283
up €9,283, from -€9,283 to €0
- Other debts +€5,141
up €5,141 (+409.8%), from €1,254 to €6,396
- Trade debts +€3,471
up €3,471 (+308.2%), from €1,126 to €4,597
- Gross operating margin +€41,235
up €41,235, from -€4,463 to €36,771
- Taxes +€8,863
up €8,863 (+3200.0%), from €277 to €9,140
- Financial charges +€2,137
up €2,137 (+149.8%), from €1,427 to €3,564
- Other operating charges +€912
up €912 (+36.0%), from €2,532 to €3,444
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 | €69,374 | €88,098 | +€18,724 | +27.0% |
| Fixed assets | 21/28 | €2,161 | €1,577 | -€584 | -27.0% |
| Tangible fixed assets | 22/27 | €2,161 | €1,577 | -€584 | -27.0% |
| Furniture and vehicles | 24 | €2,161 | €1,577 | -€584 | -27.0% |
| Current assets | 29/58 | €67,213 | €86,521 | +€19,307 | +28.7% |
| Amounts receivable within one year | 40/41 | €64,675 | €79,800 | +€15,125 | +23.4% |
| Trade receivables | 40 | €64,675 | €79,800 | +€15,125 | +23.4% |
| Cash at bank and in hand | 54/58 | €2,538 | €6,721 | +€4,182 | +164.8% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €69,374 | €88,098 | +€18,724 | +27.0% |
| Equity | 10/15 | -€7,197 | €2,000 | +€9,197 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €86 | €0 | -€86 | -100.0% |
| Distributable reserves | 133 | €86 | €0 | -€86 | -100.0% |
| Profit (loss) carried forward | 14 | -€9,283 | €0 | +€9,283 | |
| Amounts payable | 17/49 | €76,571 | €86,098 | +€9,527 | +12.4% |
| Amounts payable after more than one year | 17 | €30,797 | €50,000 | +€19,203 | +62.4% |
| Financial debts | 170/4 | €30,797 | €50,000 | +€19,203 | +62.4% |
| Amounts payable within one year | 42/48 | €45,774 | €36,098 | -€9,676 | -21.1% |
| Current portion of amounts payable after more than one year | 42 | €1,006 | €797 | -€209 | -20.8% |
| Trade debts | 44 | €1,126 | €4,597 | +€3,471 | +308.2% |
| Suppliers | 440/4 | €1,126 | €4,597 | +€3,471 | +308.2% |
| Taxes, remuneration and social security | 45 | €42,388 | €24,309 | -€18,079 | -42.7% |
| Taxes | 450/3 | €36,109 | €22,781 | -€13,329 | -36.9% |
| Remuneration and social security | 454/9 | €6,278 | €1,528 | -€4,750 | -75.7% |
| Other amounts payable | 47/48 | €1,254 | €6,396 | +€5,141 | +409.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €584 | €584 | = | 0.0% |
| Other operating charges | 640/8 | €2,532 | €3,444 | +€912 | +36.0% |
| Gross operating margin | 9900 | -€4,463 | €36,771 | +€41,235 | |
| Operating profit (loss) | 9901 | -€7,579 | €32,743 | +€40,322 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,427 | €3,564 | +€2,137 | +149.8% |
| Recurring financial charges | 65 | €1,427 | €3,564 | +€2,137 | +149.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,006 | €29,179 | +€38,185 | |
| Income taxes | 67/77 | €277 | €9,140 | +€8,863 | +3200.0% |
| Profit (loss) for the period | 9904 | -€9,283 | €20,039 | +€29,322 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,283 | €20,039 | +€29,322 |
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 11 October 2026 via checked.be.