BANANAS: 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.
BANANAS
Largest movements
- Tangible fixed assets -€18,304
down €18,304 (-47.0%), from €38,966 to €20,662
of which Other tangible fixed assets: -€17,476
- Cash -€17,457
down €17,457 (-67.0%), from €26,053 to €8,596
mainly Net result for the year (-€27,336) and Investment in fixed assets (net) (-€15,643)
- Financial fixed assets +€10,700
new in 2025: €10,700
- Receivables within one year +€3,433
up €3,433 (+9.1%), from €37,742 to €41,175
of which Trade receivables: +€3,923
- Profit (loss) carried forward -€27,336
down €27,336 (-41.5%), from -€65,859 to -€93,196
- Accrued charges and deferred income -€6,054
down €6,054 (-96.9%), from €6,248 to €194
- Advances received +€6,050
new in 2025: €6,050
- Other debts +€4,497
up €4,497 (+80,308%), from €6 to €4,503
- Tax, wage and social debts +€3,686
up €3,686 (+88.5%), from €4,165 to €7,851
of which Taxes: +€4,438
- Gross operating margin -€15,434
down €15,434 (-18.7%), from €82,498 to €67,065
- Staff costs +€8,913
up €8,913 (+19.2%), from €46,513 to €55,426
- Other operating charges +€3,287
up €3,287 (+31.9%), from €10,310 to €13,597
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 | €107,320 | €85,023 | -€22,298 | -20.8% |
| Fixed assets | 21/28 | €38,966 | €31,362 | -€7,604 | -19.5% |
| Tangible fixed assets | 22/27 | €38,966 | €20,662 | -€18,304 | -47.0% |
| Plant, machinery and equipment | 23 | €844 | €375 | -€469 | -55.5% |
| Furniture and vehicles | 24 | €613 | €254 | -€360 | -58.6% |
| Other tangible fixed assets | 26 | €37,509 | €20,033 | -€17,476 | -46.6% |
| Financial fixed assets | 28 | - | €10,700 | +€10,700 | |
| Current assets | 29/58 | €68,354 | €53,661 | -€14,693 | -21.5% |
| Stocks and contracts in progress | 3 | €3,500 | €2,850 | -€650 | -18.6% |
| Stocks | 30/36 | €3,500 | €2,850 | -€650 | -18.6% |
| Amounts receivable within one year | 40/41 | €37,742 | €41,175 | +€3,433 | +9.1% |
| Trade receivables | 40 | €9,363 | €13,286 | +€3,923 | +41.9% |
| Other amounts receivable | 41 | €28,378 | €27,889 | -€489 | -1.7% |
| Cash at bank and in hand | 54/58 | €26,053 | €8,596 | -€17,457 | -67.0% |
| Deferred charges and accrued income | 490/1 | €1,059 | €1,040 | -€19 | -1.8% |
| Total equity and liabilities | 10/49 | €107,320 | €85,023 | -€22,298 | -20.8% |
| Equity | 10/15 | €72,307 | €44,970 | -€27,336 | -37.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €119,566 | €119,566 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €117,706 | €117,706 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,859 | -€93,196 | -€27,336 | -41.5% |
| Amounts payable | 17/49 | €35,013 | €40,052 | +€5,039 | +14.4% |
| Amounts payable after more than one year | 17 | €4,722 | €1,388 | -€3,334 | -70.6% |
| Financial debts | 170/4 | €4,722 | €1,388 | -€3,334 | -70.6% |
| Amounts payable within one year | 42/48 | €24,044 | €38,470 | +€14,426 | +60.0% |
| Current portion of amounts payable after more than one year | 42 | €3,334 | €3,334 | = | 0.0% |
| Trade debts | 44 | €16,540 | €16,733 | +€193 | +1.2% |
| Suppliers | 440/4 | €16,540 | €16,733 | +€193 | +1.2% |
| Advances received on contracts in progress | 46 | - | €6,050 | +€6,050 | |
| Taxes, remuneration and social security | 45 | €4,165 | €7,851 | +€3,686 | +88.5% |
| Taxes | 450/3 | €0 | €4,438 | +€4,438 | |
| Remuneration and social security | 454/9 | €4,165 | €3,412 | -€752 | -18.1% |
| Other amounts payable | 47/48 | €6 | €4,503 | +€4,497 | +80,308% |
| Accrued charges and deferred income | 492/3 | €6,248 | €194 | -€6,054 | -96.9% |
| Remuneration, social security and pensions | 62 | €46,513 | €55,426 | +€8,913 | +19.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,713 | €23,247 | -€466 | -2.0% |
| Other operating charges | 640/8 | €10,310 | €13,597 | +€3,287 | +31.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €82,498 | €67,065 | -€15,434 | -18.7% |
| Operating profit (loss) | 9901 | €1,962 | -€25,205 | -€27,167 | |
| Financial income | 75/76B | €31 | €35 | +€4 | +13.5% |
| Recurring financial income | 75 | €31 | €35 | +€4 | +13.5% |
| Financial charges | 65/66B | €1,431 | €2,166 | +€735 | +51.4% |
| Recurring financial charges | 65 | €1,431 | €2,166 | +€735 | +51.4% |
| Profit (loss) for the period before taxes | 9903 | €562 | -€27,336 | -€27,898 | |
| Income taxes | 67/77 | €0 | €0 | = | |
| Profit (loss) for the period | 9904 | €562 | -€27,336 | -€27,898 | |
| Profit (loss) for the period to be appropriated | 9905 | €562 | -€27,336 | -€27,898 |
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 17 October 2026 via checked.be.