BAN: 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.
BAN
Largest movements
- Cash +€6,051
up €6,051 (+121.5%), from €4,982 to €11,033
mainly Other debts (+€24,779) and Trade debts (+€5,223)
- Receivables within one year +€1,574
new in 2025: €1,574
- Tangible fixed assets -€1,460
down €1,460 (-38.4%), from €3,805 to €2,345
of which Furniture and vehicles: -€1,344
- Other debts +€24,779
up €24,779 (+6140.6%), from €404 to €25,182
- Tax, wage and social debts -€13,361
down €13,361 (-48.0%), from €27,833 to €14,473
of which Taxes: -€11,977
- Profit (loss) carried forward -€10,475
down €10,475 (-32.2%), from -€32,546 to -€43,021
- Trade debts +€5,223
up €5,223 (+61.3%), from €8,526 to €13,749
- Gross operating margin +€18,873
up €18,873 (+84.1%), from -€22,451 to -€3,579
- Taxes +€4,314
new in 2025: €4,314
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 | €10,417 | €16,583 | +€6,166 | +59.2% |
| Fixed assets | 21/28 | €3,805 | €2,345 | -€1,460 | -38.4% |
| Tangible fixed assets | 22/27 | €3,805 | €2,345 | -€1,460 | -38.4% |
| Plant, machinery and equipment | 23 | €203 | €88 | -€116 | -56.9% |
| Furniture and vehicles | 24 | €3,601 | €2,257 | -€1,344 | -37.3% |
| Current assets | 29/58 | €6,613 | €14,238 | +€7,625 | +115.3% |
| Stocks and contracts in progress | 3 | €1,631 | €1,631 | = | 0.0% |
| Stocks | 30/36 | €1,631 | €1,631 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €1,574 | +€1,574 | |
| Other amounts receivable | 41 | - | €1,574 | +€1,574 | |
| Cash at bank and in hand | 54/58 | €4,982 | €11,033 | +€6,051 | +121.5% |
| Total equity and liabilities | 10/49 | €10,417 | €16,583 | +€6,166 | +59.2% |
| Equity | 10/15 | -€26,346 | -€36,821 | -€10,475 | -39.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,546 | -€43,021 | -€10,475 | -32.2% |
| Amounts payable | 17/49 | €36,763 | €53,404 | +€16,641 | +45.3% |
| Amounts payable within one year | 42/48 | €36,763 | €53,404 | +€16,641 | +45.3% |
| Trade debts | 44 | €8,526 | €13,749 | +€5,223 | +61.3% |
| Suppliers | 440/4 | €8,526 | €13,749 | +€5,223 | +61.3% |
| Taxes, remuneration and social security | 45 | €27,833 | €14,473 | -€13,361 | -48.0% |
| Taxes | 450/3 | €25,257 | €13,280 | -€11,977 | -47.4% |
| Remuneration and social security | 454/9 | €2,577 | €1,193 | -€1,384 | -53.7% |
| Other amounts payable | 47/48 | €404 | €25,182 | +€24,779 | +6140.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,678 | €1,460 | -€218 | -13.0% |
| Other operating charges | 640/8 | €787 | €801 | +€14 | +1.8% |
| Gross operating margin | 9900 | -€22,451 | -€3,579 | +€18,873 | +84.1% |
| Operating profit (loss) | 9901 | -€24,915 | -€5,839 | +€19,076 | +76.6% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €288 | €324 | +€36 | +12.5% |
| Recurring financial charges | 65 | €288 | €324 | +€36 | +12.5% |
| Profit (loss) for the period before taxes | 9903 | -€25,204 | -€6,161 | +€19,042 | +75.6% |
| Income taxes | 67/77 | - | €4,314 | +€4,314 | |
| Profit (loss) for the period | 9904 | -€25,204 | -€10,475 | +€14,729 | +58.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,204 | -€10,475 | +€14,729 | +58.4% |
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.