Bana: 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.
Bana
Largest movements
- Receivables within one year +€28,186
up €28,186 (+117.5%), from €23,984 to €52,171
of which Trade receivables: +€27,797
- Tangible fixed assets +€20,096
up €20,096 (+140.7%), from €14,284 to €34,380
of which Plant, machinery and equipment: +€19,106
- Cash +€7,481
up €7,481 (+91.1%), from €8,215 to €15,696
mainly Net result for the year (+€29,252) and Other debts (+€11,931)
- Intangible fixed assets -€4,000
down €4,000 (-14.3%), from €28,000 to €24,000
- Profit (loss) carried forward +€29,252
up €29,252 (+78.3%), from -€37,347 to -€8,094
- Other debts +€11,931
up €11,931 (+41.1%), from €29,060 to €40,991
- Trade debts +€5,813
up €5,813 (+74.5%), from €7,799 to €13,612
- Tax, wage and social debts +€4,760
up €4,760 (+61.7%), from €7,709 to €12,469
of which Remuneration and social security: +€4,305
- Gross operating margin +€52,098
up €52,098 (+279.3%), from €18,653 to €70,751
- Staff costs +€24,614
new in 2025: €24,614
- Depreciation +€2,506
up €2,506 (+34.5%), from €7,257 to €9,763
- Taxes +€1,705
new in 2025: €1,705
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 | €74,483 | €126,787 | +€52,304 | +70.2% |
| Fixed assets | 21/28 | €42,284 | €58,380 | +€16,096 | +38.1% |
| Intangible fixed assets | 21 | €28,000 | €24,000 | -€4,000 | -14.3% |
| Tangible fixed assets | 22/27 | €14,284 | €34,380 | +€20,096 | +140.7% |
| Land and buildings | 22 | €3,548 | €3,154 | -€394 | -11.1% |
| Plant, machinery and equipment | 23 | €1,612 | €20,718 | +€19,106 | +1185.5% |
| Furniture and vehicles | 24 | €9,124 | €10,508 | +€1,384 | +15.2% |
| Current assets | 29/58 | €32,199 | €68,407 | +€36,208 | +112.5% |
| Amounts receivable within one year | 40/41 | €23,984 | €52,171 | +€28,186 | +117.5% |
| Trade receivables | 40 | €20,045 | €47,842 | +€27,797 | +138.7% |
| Other amounts receivable | 41 | €3,939 | €4,328 | +€389 | +9.9% |
| Cash at bank and in hand | 54/58 | €8,215 | €15,696 | +€7,481 | +91.1% |
| Deferred charges and accrued income | 490/1 | - | €541 | +€541 | |
| Total equity and liabilities | 10/49 | €74,483 | €126,787 | +€52,304 | +70.2% |
| Equity | 10/15 | €29,914 | €59,167 | +€29,252 | +97.8% |
| Reserves | 13 | €67,261 | €67,261 | = | 0.0% |
| Distributable reserves | 133 | €67,261 | €67,261 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,347 | -€8,094 | +€29,252 | +78.3% |
| Amounts payable | 17/49 | €44,568 | €67,620 | +€23,052 | +51.7% |
| Amounts payable within one year | 42/48 | €44,568 | €67,072 | +€22,504 | +50.5% |
| Trade debts | 44 | €7,799 | €13,612 | +€5,813 | +74.5% |
| Suppliers | 440/4 | €7,799 | €13,612 | +€5,813 | +74.5% |
| Taxes, remuneration and social security | 45 | €7,709 | €12,469 | +€4,760 | +61.7% |
| Taxes | 450/3 | - | €455 | +€455 | |
| Remuneration and social security | 454/9 | €7,709 | €12,014 | +€4,305 | +55.8% |
| Other amounts payable | 47/48 | €29,060 | €40,991 | +€11,931 | +41.1% |
| Accrued charges and deferred income | 492/3 | - | €548 | +€548 | |
| Remuneration, social security and pensions | 62 | - | €24,614 | +€24,614 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,257 | €9,763 | +€2,506 | +34.5% |
| Other operating charges | 640/8 | €5,135 | €5,266 | +€131 | +2.6% |
| Gross operating margin | 9900 | €18,653 | €70,751 | +€52,098 | +279.3% |
| Operating profit (loss) | 9901 | €6,261 | €31,108 | +€24,847 | +396.8% |
| Financial income | 75/76B | €33 | €3 | -€31 | -92.3% |
| Recurring financial income | 75 | €33 | €3 | -€31 | -92.3% |
| Financial charges | 65/66B | €36 | €154 | +€118 | +324.6% |
| Recurring financial charges | 65 | €36 | €154 | +€118 | +324.6% |
| Profit (loss) for the period before taxes | 9903 | €6,259 | €30,957 | +€24,699 | +394.6% |
| Income taxes | 67/77 | - | €1,705 | +€1,705 | |
| Profit (loss) for the period | 9904 | €6,259 | €29,252 | +€22,994 | +367.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,259 | €29,252 | +€22,994 | +367.4% |
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 12 October 2026 via checked.be.