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 -€5,620
down €5,620 (-9.8%), from €57,359 to €51,739
mainly Trade debts (-€6,458) and Investment in fixed assets (net) (-€4,211)
- Tangible fixed assets +€3,549
new in 2025: €3,549
- Receivables within one year -€2,339
down €2,339 (-13.8%), from €16,922 to €14,583
- Trade debts -€6,458
down €6,458 (-59.2%), from €10,904 to €4,445
- Profit (loss) carried forward +€6,196
up €6,196 (+20.6%), from €30,114 to €36,310
- Tax, wage and social debts -€4,148
down €4,148 (-24.2%), from €17,125 to €12,977
of which Taxes: -€4,587
- Write-downs +€14,714
new in 2025: €14,714
- Staff costs +€11,634
up €11,634 (+62.1%), from €18,742 to €30,376
- Taxes -€3,937
down €3,937 (-54.7%), from €7,203 to €3,266
- Gross operating margin +€2,259
up €2,259 (+4.0%), from €55,821 to €58,080
- Financial charges +€816
up €816 (+213.8%), from €382 to €1,197
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 | €77,106 | €72,696 | -€4,410 | -5.7% |
| Fixed assets | 21/28 | €1,050 | €4,599 | +€3,549 | +338.0% |
| Tangible fixed assets | 22/27 | - | €3,549 | +€3,549 | |
| Furniture and vehicles | 24 | - | €3,549 | +€3,549 | |
| Financial fixed assets | 28 | €1,050 | €1,050 | = | 0.0% |
| Current assets | 29/58 | €76,056 | €68,098 | -€7,959 | -10.5% |
| Stocks and contracts in progress | 3 | €1,775 | €1,775 | = | 0.0% |
| Stocks | 30/36 | €1,775 | €1,775 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,922 | €14,583 | -€2,339 | -13.8% |
| Other amounts receivable | 41 | €16,922 | €14,583 | -€2,339 | -13.8% |
| Cash at bank and in hand | 54/58 | €57,359 | €51,739 | -€5,620 | -9.8% |
| Total equity and liabilities | 10/49 | €77,106 | €72,696 | -€4,410 | -5.7% |
| Equity | 10/15 | €49,078 | €55,274 | +€6,196 | +12.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €364 | €364 | = | 0.0% |
| Non-distributable reserves | 130/1 | €364 | €364 | = | 0.0% |
| Reserves not available under the articles | 1311 | €364 | €364 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,114 | €36,310 | +€6,196 | +20.6% |
| Amounts payable | 17/49 | €28,028 | €17,422 | -€10,606 | -37.8% |
| Amounts payable within one year | 42/48 | €28,028 | €17,422 | -€10,606 | -37.8% |
| Trade debts | 44 | €10,904 | €4,445 | -€6,458 | -59.2% |
| Suppliers | 440/4 | €10,904 | €4,445 | -€6,458 | -59.2% |
| Taxes, remuneration and social security | 45 | €17,125 | €12,977 | -€4,148 | -24.2% |
| Taxes | 450/3 | €16,141 | €11,554 | -€4,587 | -28.4% |
| Remuneration and social security | 454/9 | €984 | €1,423 | +€439 | +44.6% |
| Remuneration, social security and pensions | 62 | €18,742 | €30,376 | +€11,634 | +62.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €271 | €662 | +€392 | +144.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €14,714 | +€14,714 | |
| Other operating charges | 640/8 | €2,888 | €2,177 | -€711 | -24.6% |
| Gross operating margin | 9900 | €55,821 | €58,080 | +€2,259 | +4.0% |
| Operating profit (loss) | 9901 | €33,920 | €10,150 | -€23,769 | -70.1% |
| Financial income | 75/76B | €402 | €509 | +€107 | +26.6% |
| Recurring financial income | 75 | €402 | €509 | +€107 | +26.6% |
| Financial charges | 65/66B | €382 | €1,197 | +€816 | +213.8% |
| Recurring financial charges | 65 | €382 | €1,197 | +€816 | +213.8% |
| Profit (loss) for the period before taxes | 9903 | €33,940 | €9,462 | -€24,478 | -72.1% |
| Income taxes | 67/77 | €7,203 | €3,266 | -€3,937 | -54.7% |
| Profit (loss) for the period | 9904 | €26,737 | €6,196 | -€20,541 | -76.8% |
| Profit (loss) for the period to be appropriated | 9905 | €26,737 | €6,196 | -€20,541 | -76.8% |
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 6 October 2026 via checked.be.