BANANA SPLIT: 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.
BANANA SPLIT
Largest movements
- Cash -€86,517
down €86,517 (-38.4%), from €225,034 to €138,517
mainly Contributions, distributions and other (-€160,000) and Debts after one year (-€46,028)
- Tangible fixed assets -€29,250
down €29,250 (-8.2%), from €355,218 to €325,968
of which Land and buildings: -€18,382
- Receivables within one year +€25,824
up €25,824 (+152.1%), from €16,978 to €42,802
of which Other amounts receivable: +€20,673
- Intangible fixed assets -€10,000
down €10,000 (-38.7%), from €25,833 to €15,833
- Reserves -€156,417
down €156,417 (-94.9%), from €164,763 to €8,347
- Other debts +€107,226
up €107,226 (+252.6%), from €42,453 to €149,679
- Debts after one year -€46,028
down €46,028 (-19.7%), from €233,203 to €187,175
- Trade debts -€11,171
down €11,171 (-25.1%), from €44,587 to €33,415
- Tax, wage and social debts +€10,601
up €10,601 (+11.7%), from €90,730 to €101,331
of which Remuneration and social security: +€6,583
- Gross operating margin -€37,037
down €37,037 (-5.4%), from €686,384 to €649,348
- Staff costs +€16,871
up €16,871 (+3.0%), from €561,460 to €578,332
- Taxes -€12,500
down €12,500 (-92.6%), from €13,498 to €998
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 | €645,027 | €545,425 | -€99,602 | -15.4% |
| Fixed assets | 21/28 | €381,051 | €341,801 | -€39,250 | -10.3% |
| Intangible fixed assets | 21 | €25,833 | €15,833 | -€10,000 | -38.7% |
| Tangible fixed assets | 22/27 | €355,218 | €325,968 | -€29,250 | -8.2% |
| Land and buildings | 22 | €290,587 | €272,204 | -€18,382 | -6.3% |
| Plant, machinery and equipment | 23 | €46,444 | €42,350 | -€4,093 | -8.8% |
| Furniture and vehicles | 24 | €18,188 | €11,413 | -€6,774 | -37.2% |
| Current assets | 29/58 | €263,976 | €203,624 | -€60,352 | -22.9% |
| Stocks and contracts in progress | 3 | €19,740 | €20,240 | +€500 | +2.5% |
| Stocks | 30/36 | €19,740 | €20,240 | +€500 | +2.5% |
| Amounts receivable within one year | 40/41 | €16,978 | €42,802 | +€25,824 | +152.1% |
| Trade receivables | 40 | €1,126 | €6,277 | +€5,151 | +457.3% |
| Other amounts receivable | 41 | €15,852 | €36,525 | +€20,673 | +130.4% |
| Cash at bank and in hand | 54/58 | €225,034 | €138,517 | -€86,517 | -38.4% |
| Deferred charges and accrued income | 490/1 | €2,223 | €2,064 | -€159 | -7.2% |
| Total equity and liabilities | 10/49 | €645,027 | €545,425 | -€99,602 | -15.4% |
| Equity | 10/15 | €183,363 | €26,947 | -€156,417 | -85.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €164,763 | €8,347 | -€156,417 | -94.9% |
| Distributable reserves | 133 | €164,763 | €8,347 | -€156,417 | -94.9% |
| Amounts payable | 17/49 | €461,664 | €518,479 | +€56,815 | +12.3% |
| Amounts payable after more than one year | 17 | €233,203 | €187,175 | -€46,028 | -19.7% |
| Financial debts | 170/4 | €233,203 | €187,175 | -€46,028 | -19.7% |
| Amounts payable within one year | 42/48 | €226,344 | €330,710 | +€104,366 | +46.1% |
| Current portion of amounts payable after more than one year | 42 | €48,537 | €46,028 | -€2,510 | -5.2% |
| Trade debts | 44 | €44,587 | €33,415 | -€11,171 | -25.1% |
| Suppliers | 440/4 | €44,587 | €33,415 | -€11,171 | -25.1% |
| Advances received on contracts in progress | 46 | €37 | €258 | +€221 | +596.5% |
| Taxes, remuneration and social security | 45 | €90,730 | €101,331 | +€10,601 | +11.7% |
| Taxes | 450/3 | €29,984 | €34,002 | +€4,018 | +13.4% |
| Remuneration and social security | 454/9 | €60,746 | €67,329 | +€6,583 | +10.8% |
| Other amounts payable | 47/48 | €42,453 | €149,679 | +€107,226 | +252.6% |
| Accrued charges and deferred income | 492/3 | €2,116 | €593 | -€1,523 | -72.0% |
| Remuneration, social security and pensions | 62 | €561,460 | €578,332 | +€16,871 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,416 | €50,680 | +€6,264 | +14.1% |
| Other operating charges | 640/8 | €6,319 | €2,938 | -€3,381 | -53.5% |
| Gross operating margin | 9900 | €686,384 | €649,348 | -€37,037 | -5.4% |
| Operating profit (loss) | 9901 | €74,189 | €17,398 | -€56,791 | -76.5% |
| Financial income | 75/76B | €743 | €1,555 | +€813 | +109.4% |
| Recurring financial income | 75 | €743 | €1,555 | +€813 | +109.4% |
| Financial charges | 65/66B | €15,478 | €14,372 | -€1,106 | -7.1% |
| Recurring financial charges | 65 | €14,083 | €14,372 | +€289 | +2.1% |
| Non-recurring financial charges | 66B | €1,396 | - | -€1,396 | |
| Profit (loss) for the period before taxes | 9903 | €59,453 | €4,581 | -€54,872 | -92.3% |
| Income taxes | 67/77 | €13,498 | €998 | -€12,500 | -92.6% |
| Profit (loss) for the period | 9904 | €45,955 | €3,583 | -€42,372 | -92.2% |
| Profit (loss) for the period to be appropriated | 9905 | €45,955 | €3,583 | -€42,372 | -92.2% |
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 10 October 2026 via checked.be.