BAN CONSTRUCTION & COMPAGNIE: 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 CONSTRUCTION & COMPAGNIE
Largest movements
- Receivables within one year -€39
down €39 (-2.5%), from €1,573 to €1,534
of which Other amounts receivable: -€39
- Profit (loss) carried forward -€168
down €168 (-0.5%), from -€30,647 to -€30,815
- Other debts +€129
new in 2025: €129
- Other operating charges -€384
no longer reported in 2025 (was €384)
- Gross operating margin +€216
up €216 (+56.3%), from -€384 to -€168
- Financial income -€16
no longer reported in 2025 (was €16)
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,573 | €1,534 | -€39 | -2.5% |
| Current assets | 29/58 | €1,573 | €1,534 | -€39 | -2.5% |
| Amounts receivable within one year | 40/41 | €1,573 | €1,534 | -€39 | -2.5% |
| Trade receivables | 40 | €1,210 | €1,210 | = | 0.0% |
| Other amounts receivable | 41 | €363 | €324 | -€39 | -10.7% |
| Total equity and liabilities | 10/49 | €1,573 | €1,534 | -€39 | -2.5% |
| Equity | 10/15 | -€195 | -€363 | -€168 | -86.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €11,860 | €11,860 | = | 0.0% |
| Distributable reserves | 133 | €11,860 | €11,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,647 | -€30,815 | -€168 | -0.5% |
| Amounts payable | 17/49 | €1,768 | €1,897 | +€129 | +7.3% |
| Amounts payable within one year | 42/48 | €1,768 | €1,897 | +€129 | +7.3% |
| Trade debts | 44 | €1,768 | €1,768 | = | 0.0% |
| Suppliers | 440/4 | €1,768 | €1,768 | = | 0.0% |
| Other amounts payable | 47/48 | - | €129 | +€129 | |
| Other operating charges | 640/8 | €384 | - | -€384 | |
| Gross operating margin | 9900 | -€384 | -€168 | +€216 | +56.3% |
| Operating profit (loss) | 9901 | -€768 | -€168 | +€600 | +78.1% |
| Financial income | 75/76B | €16 | - | -€16 | |
| Recurring financial income | 75 | €16 | - | -€16 | |
| Profit (loss) for the period before taxes | 9903 | -€752 | -€168 | +€584 | +77.7% |
| Profit (loss) for the period | 9904 | -€752 | -€168 | +€584 | +77.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€752 | -€168 | +€584 | +77.7% |
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 1 November 2026 via checked.be.