BaNaNi: 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.
BaNaNi
Largest movements
- Tangible fixed assets +€38,275
up €38,275 (+6,125%), from €625 to €38,900
- Cash -€4,717
down €4,717 (-15.1%), from €31,206 to €26,489
mainly Investment in fixed assets (net) (-€38,827) and Other debts (-€3,084)
- Deferred charges and accrued income +€1,436
new in 2025: €1,436
- Receivables within one year -€1,004
down €1,004 (-9.0%), from €11,174 to €10,170
of which Trade receivables: -€10,624
- Debts after one year +€27,613
new in 2025: €27,613
- Current portion of long-term debt +€6,424
new in 2025: €6,424
- Other debts -€3,084
no longer reported in 2025 (was €3,084)
- Reserves +€1,500
up €1,500 (+5.9%), from €25,500 to €27,000
- Tax, wage and social debts +€1,277
up €1,277 (+11.4%), from €11,208 to €12,485
- Gross operating margin -€31,420
down €31,420 (-88.7%), from €35,420 to €4,000
- Taxes -€7,906
down €7,906 (-87.1%), from €9,078 to €1,172
- Depreciation +€534
up €534 (+2,992%), from €18 to €552
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 | €43,005 | €76,994 | +€33,990 | +79.0% |
| Fixed assets | 21/28 | €625 | €38,900 | +€38,275 | +6,125% |
| Tangible fixed assets | 22/27 | €625 | €38,900 | +€38,275 | +6,125% |
| Furniture and vehicles | 24 | €625 | €38,900 | +€38,275 | +6,125% |
| Current assets | 29/58 | €42,380 | €38,095 | -€4,285 | -10.1% |
| Amounts receivable within one year | 40/41 | €11,174 | €10,170 | -€1,004 | -9.0% |
| Trade receivables | 40 | €11,174 | €550 | -€10,624 | -95.1% |
| Other amounts receivable | 41 | - | €9,620 | +€9,620 | |
| Cash at bank and in hand | 54/58 | €31,206 | €26,489 | -€4,717 | -15.1% |
| Deferred charges and accrued income | 490/1 | - | €1,436 | +€1,436 | |
| Total equity and liabilities | 10/49 | €43,005 | €76,994 | +€33,990 | +79.0% |
| Equity | 10/15 | €28,712 | €30,352 | +€1,640 | +5.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €25,500 | €27,000 | +€1,500 | +5.9% |
| Distributable reserves | 133 | €25,500 | €27,000 | +€1,500 | +5.9% |
| Profit (loss) carried forward | 14 | €212 | €352 | +€140 | +66.2% |
| Amounts payable | 17/49 | €14,293 | €46,642 | +€32,349 | +226% |
| Amounts payable after more than one year | 17 | - | €27,613 | +€27,613 | |
| Financial debts | 170/4 | - | €27,613 | +€27,613 | |
| Amounts payable within one year | 42/48 | €14,293 | €19,029 | +€4,737 | +33.1% |
| Current portion of amounts payable after more than one year | 42 | - | €6,424 | +€6,424 | |
| Trade debts | 44 | - | €121 | +€121 | |
| Suppliers | 440/4 | - | €121 | +€121 | |
| Taxes, remuneration and social security | 45 | €11,208 | €12,485 | +€1,277 | +11.4% |
| Taxes | 450/3 | €11,208 | €12,485 | +€1,277 | +11.4% |
| Other amounts payable | 47/48 | €3,084 | - | -€3,084 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18 | €552 | +€534 | +2,992% |
| Other operating charges | 640/8 | €593 | €480 | -€113 | -19.0% |
| Gross operating margin | 9900 | €35,420 | €4,000 | -€31,420 | -88.7% |
| Operating profit (loss) | 9901 | €34,809 | €2,967 | -€31,842 | -91.5% |
| Financial charges | 65/66B | €20 | €155 | +€135 | +693% |
| Recurring financial charges | 65 | €20 | €155 | +€135 | +693% |
| Profit (loss) for the period before taxes | 9903 | €34,790 | €2,813 | -€31,977 | -91.9% |
| Income taxes | 67/77 | €9,078 | €1,172 | -€7,906 | -87.1% |
| Profit (loss) for the period | 9904 | €25,712 | €1,640 | -€24,072 | -93.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,712 | €1,640 | -€24,072 | -93.6% |
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.