BanCorp: 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.
BanCorp
Largest movements
- Cash -€22,884
down €22,884 (-32.5%), from €70,306 to €47,422
mainly Contributions, distributions and other (-€119,241) and Investment in fixed assets (net) (-€4,312)
- Receivables within one year +€2,560
up €2,560 (+13.8%), from €18,536 to €21,096
of which Trade receivables: +€2,251
- Profit (loss) carried forward -€70,000
down €70,000 (-87.8%), from €79,740 to €9,740
- Other debts +€46,171
up €46,171 (+1504.0%), from €3,070 to €49,241
- Tax, wage and social debts +€2,051
up €2,051 (+8.9%), from €23,147 to €25,198
- Trade debts +€1,671
up €1,671 (+68.6%), from €2,436 to €4,108
- Gross operating margin +€18,306
up €18,306 (+37.1%), from €49,354 to €67,661
- Taxes +€3,981
up €3,981 (+42.2%), from €9,427 to €13,409
- Depreciation +€1,751
up €1,751 (+76.5%), from €2,287 to €4,038
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 | €113,643 | €93,287 | -€20,357 | -17.9% |
| Fixed assets | 21/28 | €24,204 | €24,478 | +€274 | +1.1% |
| Tangible fixed assets | 22/27 | €24,204 | €24,478 | +€274 | +1.1% |
| Furniture and vehicles | 24 | €2,758 | €1,348 | -€1,410 | -51.1% |
| Other tangible fixed assets | 26 | €21,446 | €23,130 | +€1,684 | +7.9% |
| Current assets | 29/58 | €89,440 | €68,809 | -€20,631 | -23.1% |
| Amounts receivable within one year | 40/41 | €18,536 | €21,096 | +€2,560 | +13.8% |
| Trade receivables | 40 | €18,536 | €20,787 | +€2,251 | +12.1% |
| Other amounts receivable | 41 | - | €309 | +€309 | |
| Cash at bank and in hand | 54/58 | €70,306 | €47,422 | -€22,884 | -32.5% |
| Deferred charges and accrued income | 490/1 | €597 | €291 | -€306 | -51.3% |
| Total equity and liabilities | 10/49 | €113,643 | €93,287 | -€20,357 | -17.9% |
| Equity | 10/15 | €84,740 | €14,740 | -€70,000 | -82.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,740 | €9,740 | -€70,000 | -87.8% |
| Amounts payable | 17/49 | €28,903 | €78,547 | +€49,643 | +171.8% |
| Amounts payable within one year | 42/48 | €28,653 | €78,547 | +€49,893 | +174.1% |
| Trade debts | 44 | €2,436 | €4,108 | +€1,671 | +68.6% |
| Suppliers | 440/4 | €2,436 | €4,108 | +€1,671 | +68.6% |
| Taxes, remuneration and social security | 45 | €23,147 | €25,198 | +€2,051 | +8.9% |
| Taxes | 450/3 | €23,147 | €25,198 | +€2,051 | +8.9% |
| Other amounts payable | 47/48 | €3,070 | €49,241 | +€46,171 | +1504.0% |
| Accrued charges and deferred income | 492/3 | €250 | - | -€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,287 | €4,038 | +€1,751 | +76.5% |
| Other operating charges | 640/8 | €751 | €695 | -€57 | -7.5% |
| Gross operating margin | 9900 | €49,354 | €67,661 | +€18,306 | +37.1% |
| Operating profit (loss) | 9901 | €46,316 | €62,928 | +€16,612 | +35.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €114 | €278 | +€164 | +144.2% |
| Recurring financial charges | 65 | €114 | €278 | +€164 | +144.2% |
| Profit (loss) for the period before taxes | 9903 | €46,202 | €62,650 | +€16,448 | +35.6% |
| Income taxes | 67/77 | €9,427 | €13,409 | +€3,981 | +42.2% |
| Profit (loss) for the period | 9904 | €36,774 | €49,241 | +€12,466 | +33.9% |
| Profit (loss) for the period to be appropriated | 9905 | €36,774 | €49,241 | +€12,466 | +33.9% |
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.