BAN: 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.
BAN
Largest movements
- Cash -€5,409
down €5,409 (-12.9%), from €42,040 to €36,631
mainly Net result for the year (-€4,159) and Receivables within one year (-€1,250)
- Receivables within one year +€1,250
up €1,250 (+83.3%), from €1,500 to €2,750
- Profit (loss) carried forward -€4,159
down €4,159 (-18.0%), from €23,089 to €18,929
- Gross operating margin +€149
up €149 (+3.6%), from -€4,123 to -€3,974
- Financial charges -€41
down €41 (-18.2%), from €227 to €185
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
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 | €43,540 | €39,381 | -€4,159 | -9.6% |
| Current assets | 29/58 | €43,540 | €39,381 | -€4,159 | -9.6% |
| Amounts receivable within one year | 40/41 | €1,500 | €2,750 | +€1,250 | +83.3% |
| Trade receivables | 40 | €1,500 | €2,750 | +€1,250 | +83.3% |
| Cash at bank and in hand | 54/58 | €42,040 | €36,631 | -€5,409 | -12.9% |
| Total equity and liabilities | 10/49 | €43,540 | €39,381 | -€4,159 | -9.6% |
| Equity | 10/15 | €43,540 | €39,381 | -€4,159 | -9.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,089 | €18,929 | -€4,159 | -18.0% |
| Gross operating margin | 9900 | -€4,123 | -€3,974 | +€149 | +3.6% |
| Operating profit (loss) | 9901 | -€4,123 | -€3,974 | +€149 | +3.6% |
| Financial charges | 65/66B | €227 | €185 | -€41 | -18.2% |
| Recurring financial charges | 65 | €227 | €185 | -€41 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,349 | -€4,159 | +€190 | +4.4% |
| Profit (loss) for the period | 9904 | -€4,349 | -€4,159 | +€190 | +4.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,349 | -€4,159 | +€190 | +4.4% |
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 14 October 2026 via checked.be.