BANAN: 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.
BANAN
Largest movements
- Receivables within one year +€12,930
up €12,930 (+86.6%), from €14,937 to €27,867
of which Trade receivables: +€12,100
- Cash -€7,992
down €7,992 (-55.3%), from €14,459 to €6,466
mainly Receivables within one year (-€12,930) and Net result for the year (-€6,252)
- Trade debts +€11,190
up €11,190 (+348%), from €3,216 to €14,406
- Profit (loss) carried forward -€6,252
down €6,252 (-20.1%), from -€31,138 to -€37,390
- Gross operating margin -€6,545
down €6,545, from €946 to -€5,598
- Other operating charges +€331
up €331 (+182%), from €182 to €513
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 | €29,395 | €34,333 | +€4,938 | +16.8% |
| Current assets | 29/58 | €29,395 | €34,333 | +€4,938 | +16.8% |
| Amounts receivable within one year | 40/41 | €14,937 | €27,867 | +€12,930 | +86.6% |
| Trade receivables | 40 | €6,171 | €18,271 | +€12,100 | +196% |
| Other amounts receivable | 41 | €8,766 | €9,596 | +€830 | +9.5% |
| Cash at bank and in hand | 54/58 | €14,459 | €6,466 | -€7,992 | -55.3% |
| Total equity and liabilities | 10/49 | €29,395 | €34,333 | +€4,938 | +16.8% |
| Equity | 10/15 | €23,234 | €16,982 | -€6,252 | -26.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €35,780 | €35,780 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,239 | €1,239 | = | 0.0% |
| Distributable reserves | 133 | €32,682 | €32,682 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,138 | -€37,390 | -€6,252 | -20.1% |
| Amounts payable | 17/49 | €6,161 | €17,351 | +€11,190 | +182% |
| Amounts payable within one year | 42/48 | €6,161 | €17,351 | +€11,190 | +182% |
| Trade debts | 44 | €3,216 | €14,406 | +€11,190 | +348% |
| Suppliers | 440/4 | €3,216 | €14,406 | +€11,190 | +348% |
| Other amounts payable | 47/48 | €2,946 | €2,946 | = | 0.0% |
| Other operating charges | 640/8 | €182 | €513 | +€331 | +182% |
| Gross operating margin | 9900 | €946 | -€5,598 | -€6,545 | |
| Operating profit (loss) | 9901 | €765 | -€6,111 | -€6,876 | |
| Financial charges | 65/66B | €146 | €141 | -€5 | -3.4% |
| Recurring financial charges | 65 | €146 | €141 | -€5 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | €619 | -€6,252 | -€6,871 | |
| Profit (loss) for the period | 9904 | €619 | -€6,252 | -€6,871 | |
| Profit (loss) for the period to be appropriated | 9905 | €619 | -€6,252 | -€6,871 |
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 13 October 2026 via checked.be.