BANAH: 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.
BANAH
Largest movements
- Tangible fixed assets +€14,607
up €14,607 (+1.5%), from €975,302 to €989,910
of which Furniture and vehicles: +€48,903
- Reserves +€25,020
up €25,020 (+2.9%), from €877,468 to €902,488
- Gross operating margin -€10,817
down €10,817 (-11.3%), from €96,029 to €85,212
- Depreciation +€6,509
up €6,509 (+19.2%), from €33,874 to €40,383
- Taxes -€5,420
down €5,420 (-31.4%), from €17,246 to €11,825
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 | €1,167,956 | €1,191,924 | +€23,968 | +2.1% |
| Fixed assets | 21/28 | €975,302 | €989,910 | +€14,607 | +1.5% |
| Tangible fixed assets | 22/27 | €975,302 | €989,910 | +€14,607 | +1.5% |
| Land and buildings | 22 | €970,407 | €937,694 | -€32,714 | -3.4% |
| Plant, machinery and equipment | 23 | €4,895 | €3,312 | -€1,583 | -32.3% |
| Furniture and vehicles | 24 | - | €48,903 | +€48,903 | |
| Current assets | 29/58 | €192,654 | €202,015 | +€9,361 | +4.9% |
| Amounts receivable within one year | 40/41 | €1,590 | €6,611 | +€5,020 | +315.7% |
| Trade receivables | 40 | €1,015 | €575 | -€440 | -43.4% |
| Other amounts receivable | 41 | €575 | €6,036 | +€5,461 | +949.6% |
| Current investments | 50/53 | €15,026 | €20,026 | +€5,000 | +33.3% |
| Cash at bank and in hand | 54/58 | €176,037 | €175,378 | -€659 | -0.4% |
| Total equity and liabilities | 10/49 | €1,167,956 | €1,191,924 | +€23,968 | +2.1% |
| Equity | 10/15 | €1,072,480 | €1,097,499 | +€25,020 | +2.3% |
| Contributions | 10/11 | €195,011 | €195,011 | = | 0.0% |
| Reserves | 13 | €877,468 | €902,488 | +€25,020 | +2.9% |
| Distributable reserves | 133 | €877,468 | €902,488 | +€25,020 | +2.9% |
| Amounts payable | 17/49 | €95,477 | €94,425 | -€1,052 | -1.1% |
| Amounts payable within one year | 42/48 | €95,477 | €94,425 | -€1,052 | -1.1% |
| Trade debts | 44 | €452 | €282 | -€170 | -37.7% |
| Suppliers | 440/4 | €452 | €282 | -€170 | -37.7% |
| Other amounts payable | 47/48 | €95,024 | €94,143 | -€881 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,874 | €40,383 | +€6,509 | +19.2% |
| Other operating charges | 640/8 | €8,989 | €9,163 | +€174 | +1.9% |
| Gross operating margin | 9900 | €96,029 | €85,212 | -€10,817 | -11.3% |
| Operating profit (loss) | 9901 | €53,167 | €35,666 | -€17,501 | -32.9% |
| Financial income | 75/76B | €1,076 | €1,315 | +€239 | +22.2% |
| Recurring financial income | 75 | €1,076 | €1,315 | +€239 | +22.2% |
| Financial charges | 65/66B | €125 | €136 | +€11 | +8.8% |
| Recurring financial charges | 65 | €125 | €136 | +€11 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | €54,118 | €36,845 | -€17,273 | -31.9% |
| Income taxes | 67/77 | €17,246 | €11,825 | -€5,420 | -31.4% |
| Profit (loss) for the period | 9904 | €36,873 | €25,020 | -€11,853 | -32.1% |
| Profit (loss) for the period to be appropriated | 9905 | €36,873 | €25,020 | -€11,853 | -32.1% |
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.