BANAN: 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.
BANAN
Largest movements
- Tangible fixed assets +€13,398
up €13,398 (+274.4%), from €4,883 to €18,282
- Cash -€6,666
down €6,666 (-16.3%), from €40,925 to €34,258
mainly Other debts (-€30,043) and Investment in fixed assets (net) (-€16,016)
- Receivables within one year +€2,188
up €2,188 (+27.5%), from €7,968 to €10,156
of which Trade receivables: +€2,236
- Profit (loss) carried forward +€37,865
up €37,865 (+34.6%), from -€109,438 to -€71,572
- Other debts -€30,043
down €30,043 (-32.1%), from €93,580 to €63,536
- Tax, wage and social debts +€1,683
up €1,683 (+28.2%), from €5,976 to €7,658
of which Taxes: +€2,833
- Gross operating margin -€11,705
down €11,705 (-17.6%), from €66,324 to €54,619
- Depreciation +€1,304
up €1,304 (+99.2%), from €1,314 to €2,618
- Taxes +€976
up €976 (+8.2%), from €11,860 to €12,836
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 | €53,776 | €62,696 | +€8,920 | +16.6% |
| Fixed assets | 21/28 | €4,883 | €18,282 | +€13,398 | +274.4% |
| Tangible fixed assets | 22/27 | €4,883 | €18,282 | +€13,398 | +274.4% |
| Furniture and vehicles | 24 | €4,883 | €18,282 | +€13,398 | +274.4% |
| Current assets | 29/58 | €48,893 | €44,414 | -€4,478 | -9.2% |
| Amounts receivable within one year | 40/41 | €7,968 | €10,156 | +€2,188 | +27.5% |
| Trade receivables | 40 | €7,920 | €10,156 | +€2,236 | +28.2% |
| Other amounts receivable | 41 | €48 | - | -€48 | |
| Cash at bank and in hand | 54/58 | €40,925 | €34,258 | -€6,666 | -16.3% |
| Total equity and liabilities | 10/49 | €53,776 | €62,696 | +€8,920 | +16.6% |
| Equity | 10/15 | -€46,714 | -€8,849 | +€37,865 | +81.1% |
| Contributions | 10/11 | €20,724 | €20,724 | = | 0.0% |
| Reserves | 13 | €42,000 | €42,000 | = | 0.0% |
| Distributable reserves | 133 | €42,000 | €42,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€109,438 | -€71,572 | +€37,865 | +34.6% |
| Amounts payable | 17/49 | €100,490 | €71,545 | -€28,945 | -28.8% |
| Amounts payable within one year | 42/48 | €100,490 | €71,545 | -€28,945 | -28.8% |
| Trade debts | 44 | €934 | €350 | -€585 | -62.6% |
| Suppliers | 440/4 | €934 | €350 | -€585 | -62.6% |
| Taxes, remuneration and social security | 45 | €5,976 | €7,658 | +€1,683 | +28.2% |
| Taxes | 450/3 | €4,826 | €7,658 | +€2,833 | +58.7% |
| Remuneration and social security | 454/9 | €1,150 | - | -€1,150 | |
| Other amounts payable | 47/48 | €93,580 | €63,536 | -€30,043 | -32.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,314 | €2,618 | +€1,304 | +99.2% |
| Other operating charges | 640/8 | €822 | €873 | +€51 | +6.2% |
| Gross operating margin | 9900 | €66,324 | €54,619 | -€11,705 | -17.6% |
| Operating profit (loss) | 9901 | €64,188 | €51,128 | -€13,060 | -20.3% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €149 | €426 | +€277 | +186.3% |
| Recurring financial charges | 65 | €149 | €426 | +€277 | +186.3% |
| Profit (loss) for the period before taxes | 9903 | €64,041 | €50,701 | -€13,340 | -20.8% |
| Income taxes | 67/77 | €11,860 | €12,836 | +€976 | +8.2% |
| Profit (loss) for the period | 9904 | €52,181 | €37,865 | -€14,316 | -27.4% |
| Profit (loss) for the period to be appropriated | 9905 | €52,181 | €37,865 | -€14,316 | -27.4% |
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 9 October 2026 via checked.be.