BANAI: 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.
BANAI
Largest movements
- Tangible fixed assets +€3,653
up €3,653 (+27.8%), from €13,137 to €16,790
of which Furniture and vehicles: +€5,427
- Receivables within one year -€2,503
down €2,503 (-99.8%), from €2,507 to €4
of which Trade receivables: -€2,084
- Stocks and contracts +€471
up €471 (+3.6%), from €12,966 to €13,437
- Cash +€356
up €356 (+85.1%), from €418 to €774
mainly Depreciation (+€6,175) and Other debts (+€6,147)
- Other debts +€6,147
up €6,147 (+144%), from €4,270 to €10,416
- Profit (loss) carried forward -€6,069
down €6,069 (-33.2%), from -€18,283 to -€24,352
- Trade debts +€1,773
up €1,773 (+25.9%), from €6,843 to €8,616
- Gross operating margin -€2,345
down €2,345 (-44.0%), from €5,326 to €2,981
- Depreciation +€2,010
up €2,010 (+48.2%), from €4,166 to €6,175
- Other operating charges +€784
up €784 (+50.3%), from €1,559 to €2,343
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
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 | €29,859 | €31,614 | +€1,755 | +5.9% |
| Fixed assets | 21/28 | €13,968 | €17,353 | +€3,385 | +24.2% |
| Intangible fixed assets | 21 | €831 | €563 | -€268 | -32.3% |
| Tangible fixed assets | 22/27 | €13,137 | €16,790 | +€3,653 | +27.8% |
| Plant, machinery and equipment | 23 | €6,996 | €5,222 | -€1,774 | -25.4% |
| Furniture and vehicles | 24 | €6,141 | €11,568 | +€5,427 | +88.4% |
| Current assets | 29/58 | €15,891 | €14,261 | -€1,630 | -10.3% |
| Stocks and contracts in progress | 3 | €12,966 | €13,437 | +€471 | +3.6% |
| Stocks | 30/36 | €12,966 | €13,437 | +€471 | +3.6% |
| Amounts receivable within one year | 40/41 | €2,507 | €4 | -€2,503 | -99.8% |
| Trade receivables | 40 | €2,084 | - | -€2,084 | |
| Other amounts receivable | 41 | €423 | €4 | -€419 | -99.1% |
| Cash at bank and in hand | 54/58 | €418 | €774 | +€356 | +85.1% |
| Deferred charges and accrued income | 490/1 | - | €47 | +€47 | |
| Total equity and liabilities | 10/49 | €29,859 | €31,614 | +€1,755 | +5.9% |
| Equity | 10/15 | -€18,183 | -€24,252 | -€6,069 | -33.4% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,283 | -€24,352 | -€6,069 | -33.2% |
| Amounts payable | 17/49 | €48,042 | €55,866 | +€7,824 | +16.3% |
| Amounts payable after more than one year | 17 | €30,913 | €30,913 | = | 0.0% |
| Financial debts | 170/4 | €29,963 | €29,963 | = | 0.0% |
| Other amounts payable | 178/9 | €950 | €950 | = | 0.0% |
| Amounts payable within one year | 42/48 | €16,544 | €24,530 | +€7,986 | +48.3% |
| Current portion of amounts payable after more than one year | 42 | €5,100 | €5,100 | = | 0.0% |
| Trade debts | 44 | €6,843 | €8,616 | +€1,773 | +25.9% |
| Suppliers | 440/4 | €6,843 | €8,616 | +€1,773 | +25.9% |
| Advances received on contracts in progress | 46 | - | €56 | +€56 | |
| Taxes, remuneration and social security | 45 | €331 | €341 | +€11 | +3.3% |
| Taxes | 450/3 | €331 | €341 | +€11 | +3.3% |
| Other amounts payable | 47/48 | €4,270 | €10,416 | +€6,147 | +144% |
| Accrued charges and deferred income | 492/3 | €586 | €423 | -€162 | -27.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,166 | €6,175 | +€2,010 | +48.2% |
| Other operating charges | 640/8 | €1,559 | €2,343 | +€784 | +50.3% |
| Gross operating margin | 9900 | €5,326 | €2,981 | -€2,345 | -44.0% |
| Operating profit (loss) | 9901 | -€399 | -€5,538 | -€5,139 | -1,287% |
| Financial income | 75/76B | €16 | €10 | -€6 | -37.8% |
| Recurring financial income | 75 | €16 | €10 | -€6 | -37.8% |
| Financial charges | 65/66B | €169 | €200 | +€31 | +18.6% |
| Recurring financial charges | 65 | €169 | €200 | +€31 | +18.6% |
| Profit (loss) for the period before taxes | 9903 | -€552 | -€5,728 | -€5,176 | -938% |
| Income taxes | 67/77 | €331 | €341 | +€11 | +3.3% |
| Profit (loss) for the period | 9904 | -€882 | -€6,069 | -€5,187 | -588% |
| Profit (loss) for the period to be appropriated | 9905 | -€882 | -€6,069 | -€5,187 | -588% |
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 25 October 2026 via checked.be.