Banal: 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.
Banal
Largest movements
- Cash +€20,356
up €20,356 (+1143.4%), from €1,780 to €22,137
mainly Receivables within one year (+€9,133) and Net result for the year (+€8,746)
- Receivables within one year -€9,133
down €9,133 (-94.3%), from €9,680 to €547
of which Trade receivables: -€9,680
- Profit (loss) carried forward +€8,746
up €8,746 (+499.8%), from €1,750 to €10,496
- Tax, wage and social debts +€4,090
up €4,090 (+84.5%), from €4,842 to €8,931
of which Taxes: +€3,922
- Trade debts -€1,610
down €1,610 (-70.6%), from €2,282 to €672
- Other debts -€587
no longer reported in 2025 (was €587)
- Accrued charges and deferred income +€585
new in 2025: €585
- Gross operating margin +€11,422
up €11,422 (+491.5%), from €2,324 to €13,747
- Taxes +€2,819
up €2,819 (+536.9%), from €525 to €3,344
- Financial charges +€1,309
up €1,309 (+2659.0%), from €49 to €1,358
- Other operating charges +€316
new in 2025: €316
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 | €11,460 | €22,684 | +€11,223 | +97.9% |
| Current assets | 29/58 | €11,460 | €22,684 | +€11,223 | +97.9% |
| Amounts receivable within one year | 40/41 | €9,680 | €547 | -€9,133 | -94.3% |
| Trade receivables | 40 | €9,680 | - | -€9,680 | |
| Other amounts receivable | 41 | - | €547 | +€547 | |
| Cash at bank and in hand | 54/58 | €1,780 | €22,137 | +€20,356 | +1143.4% |
| Total equity and liabilities | 10/49 | €11,460 | €22,684 | +€11,223 | +97.9% |
| Equity | 10/15 | €3,750 | €12,496 | +€8,746 | +233.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,750 | €10,496 | +€8,746 | +499.8% |
| Amounts payable | 17/49 | €7,710 | €10,188 | +€2,478 | +32.1% |
| Amounts payable within one year | 42/48 | €7,710 | €9,603 | +€1,893 | +24.5% |
| Trade debts | 44 | €2,282 | €672 | -€1,610 | -70.6% |
| Suppliers | 440/4 | €2,282 | €672 | -€1,610 | -70.6% |
| Taxes, remuneration and social security | 45 | €4,842 | €8,931 | +€4,090 | +84.5% |
| Taxes | 450/3 | €4,842 | €8,763 | +€3,922 | +81.0% |
| Remuneration and social security | 454/9 | - | €168 | +€168 | |
| Other amounts payable | 47/48 | €587 | - | -€587 | |
| Accrued charges and deferred income | 492/3 | - | €585 | +€585 | |
| Other operating charges | 640/8 | - | €316 | +€316 | |
| Gross operating margin | 9900 | €2,324 | €13,747 | +€11,422 | +491.5% |
| Operating profit (loss) | 9901 | €2,324 | €13,431 | +€11,107 | +477.9% |
| Financial income | 75/76B | - | €17 | +€17 | |
| Recurring financial income | 75 | - | €17 | +€17 | |
| Financial charges | 65/66B | €49 | €1,358 | +€1,309 | +2659.0% |
| Recurring financial charges | 65 | €49 | €1,358 | +€1,309 | +2659.0% |
| Profit (loss) for the period before taxes | 9903 | €2,275 | €12,089 | +€9,815 | +431.4% |
| Income taxes | 67/77 | €525 | €3,344 | +€2,819 | +536.9% |
| Profit (loss) for the period | 9904 | €1,750 | €8,746 | +€6,996 | +399.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,750 | €8,746 | +€6,996 | +399.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.