BANCASS: 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.
BANCASS
Largest movements
- Tangible fixed assets -€234,787
down €234,787 (-32.4%), from €723,859 to €489,072
of which Land and buildings: -€267,471
- Cash +€37,501
up €37,501 (+126.7%), from €29,609 to €67,110
mainly Investment in fixed assets (net) (+€210,422) and Depreciation (+€24,366)
- Receivables within one year +€15,412
new in 2025: €15,412
- Profit (loss) carried forward +€245,126
up €245,126 (+93.9%), from -€261,186 to -€16,061
- Reserves -€229,021
down €229,021 (-41.1%), from €557,442 to €328,421
of which Tax-exempt reserves: -€229,021
- Debts after one year -€120,006
down €120,006 (-38.6%), from €310,569 to €190,562
- Provisions -€57,255
down €57,255 (-58.2%), from €98,454 to €41,199
- Other debts -€14,995
no longer reported in 2025 (was €14,995)
- Taxes +€51,859
up €51,859 (+15297.0%), from €339 to €52,198
- Depreciation -€18,348
down €18,348 (-43.0%), from €42,714 to €24,366
- Gross operating margin -€12,809
down €12,809 (-21.8%), from €58,803 to €45,994
- Other operating charges -€1,727
down €1,727 (-33.7%), from €5,128 to €3,400
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 | €753,469 | €571,594 | -€181,874 | -24.1% |
| Fixed assets | 21/28 | €723,859 | €489,072 | -€234,787 | -32.4% |
| Tangible fixed assets | 22/27 | €723,859 | €489,072 | -€234,787 | -32.4% |
| Land and buildings | 22 | €684,929 | €417,458 | -€267,471 | -39.1% |
| Plant, machinery and equipment | 23 | €1,422 | €722 | -€699 | -49.2% |
| Furniture and vehicles | 24 | €37,509 | €70,892 | +€33,384 | +89.0% |
| Current assets | 29/58 | €29,609 | €82,522 | +€52,913 | +178.7% |
| Amounts receivable within one year | 40/41 | - | €15,412 | +€15,412 | |
| Other amounts receivable | 41 | - | €15,412 | +€15,412 | |
| Cash at bank and in hand | 54/58 | €29,609 | €67,110 | +€37,501 | +126.7% |
| Total equity and liabilities | 10/49 | €753,469 | €571,594 | -€181,874 | -24.1% |
| Equity | 10/15 | €306,755 | €322,860 | +€16,105 | +5.3% |
| Contributions | 10/11 | €10,500 | €10,500 | = | 0.0% |
| Reserves | 13 | €557,442 | €328,421 | -€229,021 | -41.1% |
| Tax-exempt reserves | 132 | €393,818 | €164,797 | -€229,021 | -58.2% |
| Distributable reserves | 133 | €163,624 | €163,624 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€261,186 | -€16,061 | +€245,126 | +93.9% |
| Provisions and deferred taxes | 16 | €98,454 | €41,199 | -€57,255 | -58.2% |
| Deferred taxes | 168 | €98,454 | €41,199 | -€57,255 | -58.2% |
| Amounts payable | 17/49 | €348,259 | €207,535 | -€140,724 | -40.4% |
| Amounts payable after more than one year | 17 | €310,569 | €190,562 | -€120,006 | -38.6% |
| Financial debts | 170/4 | €310,569 | €190,562 | -€120,006 | -38.6% |
| Amounts payable within one year | 42/48 | €36,491 | €16,973 | -€19,518 | -53.5% |
| Current portion of amounts payable after more than one year | 42 | €19,499 | €12,727 | -€6,772 | -34.7% |
| Trade debts | 44 | €1,714 | €3,772 | +€2,058 | +120.1% |
| Suppliers | 440/4 | €1,714 | €3,772 | +€2,058 | +120.1% |
| Taxes, remuneration and social security | 45 | €283 | €474 | +€191 | +67.4% |
| Taxes | 450/3 | €283 | €474 | +€191 | +67.4% |
| Other amounts payable | 47/48 | €14,995 | - | -€14,995 | |
| Accrued charges and deferred income | 492/3 | €1,200 | - | -€1,200 | |
| Non-recurring operating income | 76A | - | €29,141 | +€29,141 | |
| Remuneration, social security and pensions | 62 | €2,516 | €2,491 | -€25 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,714 | €24,366 | -€18,348 | -43.0% |
| Other operating charges | 640/8 | €5,128 | €3,400 | -€1,727 | -33.7% |
| Non-recurring operating charges | 66A | - | €563 | +€563 | |
| Gross operating margin | 9900 | €58,803 | €45,994 | -€12,809 | -21.8% |
| Operating profit (loss) | 9901 | €8,445 | €15,174 | +€6,729 | +79.7% |
| Financial income | 75/76B | €187 | €168 | -€19 | -10.2% |
| Recurring financial income | 75 | €187 | €168 | -€19 | -10.2% |
| Financial charges | 65/66B | €3,828 | €4,295 | +€467 | +12.2% |
| Recurring financial charges | 65 | €3,828 | €4,295 | +€467 | +12.2% |
| Profit (loss) for the period before taxes | 9903 | €4,805 | €11,047 | +€6,243 | +129.9% |
| Transfer from deferred taxes | 780 | €4,194 | €57,255 | +€53,061 | +1265.1% |
| Income taxes | 67/77 | €339 | €52,198 | +€51,859 | +15297.0% |
| Profit (loss) for the period | 9904 | €8,660 | €16,105 | +€7,445 | +86.0% |
| Transfer from tax-exempt reserves | 789 | €16,777 | €229,021 | +€212,244 | +1265.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,437 | €245,126 | +€219,689 | +863.7% |
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 5 October 2026 via checked.be.