BANAM: 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.
BANAM
Largest movements
- Cash +€147,745
up €147,745 (+24.4%), from €606,398 to €754,143
mainly Net result for the year (+€192,988) and Receivables within one year (+€10,987)
- Receivables within one year -€10,987
down €10,987 (-24.1%), from €45,630 to €34,644
of which Trade receivables: -€24,200
- Reserves +€192,750
up €192,750 (+34.0%), from €567,000 to €759,750
- Tax, wage and social debts -€51,265
down €51,265 (-78.9%), from €65,007 to €13,742
- Other debts -€10,103
down €10,103 (-64.0%), from €15,779 to €5,676
- Gross operating margin -€427,012
down €427,012 (-65.1%), from €655,892 to €228,880
- Taxes -€134,228
down €134,228 (-65.8%), from €204,068 to €69,840
- Financial income +€13,213
up €13,213 (+61.7%), from €21,430 to €34,644
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 | €658,352 | €790,255 | +€131,903 | +20.0% |
| Fixed assets | 21/28 | €1,454 | €963 | -€491 | -33.8% |
| Tangible fixed assets | 22/27 | €1,454 | €963 | -€491 | -33.8% |
| Furniture and vehicles | 24 | €1,454 | €963 | -€491 | -33.8% |
| Current assets | 29/58 | €656,898 | €789,292 | +€132,394 | +20.2% |
| Amounts receivable within one year | 40/41 | €45,630 | €34,644 | -€10,987 | -24.1% |
| Trade receivables | 40 | €24,200 | €0 | -€24,200 | -100% |
| Other amounts receivable | 41 | €21,430 | €34,644 | +€13,213 | +61.7% |
| Cash at bank and in hand | 54/58 | €606,398 | €754,143 | +€147,745 | +24.4% |
| Deferred charges and accrued income | 490/1 | €4,869 | €506 | -€4,364 | -89.6% |
| Total equity and liabilities | 10/49 | €658,352 | €790,255 | +€131,903 | +20.0% |
| Equity | 10/15 | €577,089 | €770,078 | +€192,988 | +33.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €567,000 | €759,750 | +€192,750 | +34.0% |
| Distributable reserves | 133 | €567,000 | €759,750 | +€192,750 | +34.0% |
| Profit (loss) carried forward | 14 | €5,089 | €5,328 | +€238 | +4.7% |
| Amounts payable | 17/49 | €81,262 | €20,177 | -€61,085 | -75.2% |
| Amounts payable within one year | 42/48 | €81,197 | €20,110 | -€61,086 | -75.2% |
| Trade debts | 44 | €410 | €692 | +€282 | +68.8% |
| Suppliers | 440/4 | €410 | €692 | +€282 | +68.8% |
| Taxes, remuneration and social security | 45 | €65,007 | €13,742 | -€51,265 | -78.9% |
| Taxes | 450/3 | €65,007 | €13,742 | -€51,265 | -78.9% |
| Other amounts payable | 47/48 | €15,779 | €5,676 | -€10,103 | -64.0% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19 | €491 | +€472 | +2,514% |
| Other operating charges | 640/8 | €292 | €149 | -€142 | -48.8% |
| Gross operating margin | 9900 | €655,892 | €228,880 | -€427,012 | -65.1% |
| Operating profit (loss) | 9901 | €655,582 | €228,240 | -€427,342 | -65.2% |
| Financial income | 75/76B | €21,430 | €34,644 | +€13,213 | +61.7% |
| Recurring financial income | 75 | €21,430 | €34,644 | +€13,213 | +61.7% |
| Financial charges | 65/66B | €743 | €55 | -€687 | -92.5% |
| Recurring financial charges | 65 | €743 | €55 | -€687 | -92.5% |
| Profit (loss) for the period before taxes | 9903 | €676,270 | €262,828 | -€413,442 | -61.1% |
| Income taxes | 67/77 | €204,068 | €69,840 | -€134,228 | -65.8% |
| Profit (loss) for the period | 9904 | €472,203 | €192,988 | -€279,214 | -59.1% |
| Profit (loss) for the period to be appropriated | 9905 | €472,203 | €192,988 | -€279,214 | -59.1% |
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 21 October 2026 via checked.be.