BANDIU: 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.
BANDIU
Largest movements
- Receivables within one year +€17,652
up €17,652 (+111%), from €15,873 to €33,525
of which Trade receivables: +€8,863
- Cash -€11,866
down €11,866 (-57.9%), from €20,487 to €8,622
mainly Receivables within one year (-€17,652) and Debts after one year (-€16,973)
- Tangible fixed assets -€10,777
down €10,777 (-27.6%), from €39,072 to €28,295
of which Furniture and vehicles: -€10,657
- Debts after one year -€16,973
no longer reported in 2025 (was €16,973)
- Other debts +€10,000
new in 2025: €10,000
- Tax, wage and social debts +€6,521
up €6,521 (+208%), from €3,129 to €9,650
- Profit (loss) carried forward -€2,495
down €2,495 (-8.1%), from €30,711 to €28,216
- Short-term financial debts -€2,176
down €2,176 (-11.4%), from €19,149 to €16,973
- Gross operating margin +€3,016
up €3,016 (+10.2%), from €29,464 to €32,480
- Taxes +€1,519
up €1,519 (+48.5%), from €3,129 to €4,648
- Financial charges -€673
down €673 (-23.0%), from €2,928 to €2,255
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 | €75,432 | €70,441 | -€4,991 | -6.6% |
| Fixed assets | 21/28 | €39,072 | €28,295 | -€10,777 | -27.6% |
| Tangible fixed assets | 22/27 | €39,072 | €28,295 | -€10,777 | -27.6% |
| Plant, machinery and equipment | 23 | €121 | - | -€121 | |
| Furniture and vehicles | 24 | €38,951 | €28,295 | -€10,657 | -27.4% |
| Current assets | 29/58 | €36,361 | €42,147 | +€5,786 | +15.9% |
| Amounts receivable within one year | 40/41 | €15,873 | €33,525 | +€17,652 | +111% |
| Trade receivables | 40 | €14,382 | €23,245 | +€8,863 | +61.6% |
| Other amounts receivable | 41 | €1,491 | €10,280 | +€8,789 | +589% |
| Cash at bank and in hand | 54/58 | €20,487 | €8,622 | -€11,866 | -57.9% |
| Total equity and liabilities | 10/49 | €75,432 | €70,441 | -€4,991 | -6.6% |
| Equity | 10/15 | €35,711 | €33,216 | -€2,495 | -7.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,711 | €28,216 | -€2,495 | -8.1% |
| Amounts payable | 17/49 | €39,721 | €37,226 | -€2,496 | -6.3% |
| Amounts payable after more than one year | 17 | €16,973 | - | -€16,973 | |
| Financial debts | 170/4 | €16,973 | - | -€16,973 | |
| Amounts payable within one year | 42/48 | €22,748 | €37,226 | +€14,478 | +63.6% |
| Financial debts | 43 | €19,149 | €16,973 | -€2,176 | -11.4% |
| Credit institutions | 430/8 | €19,149 | €16,973 | -€2,176 | -11.4% |
| Trade debts | 44 | €469 | €602 | +€132 | +28.2% |
| Suppliers | 440/4 | €469 | €602 | +€132 | +28.2% |
| Taxes, remuneration and social security | 45 | €3,129 | €9,650 | +€6,521 | +208% |
| Taxes | 450/3 | €3,129 | €9,650 | +€6,521 | +208% |
| Other amounts payable | 47/48 | - | €10,000 | +€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,678 | €15,624 | -€53 | -0.3% |
| Other operating charges | 640/8 | €988 | €963 | -€25 | -2.5% |
| Gross operating margin | 9900 | €29,464 | €32,480 | +€3,016 | +10.2% |
| Operating profit (loss) | 9901 | €12,798 | €15,892 | +€3,094 | +24.2% |
| Financial income | 75/76B | - | €16 | +€16 | |
| Recurring financial income | 75 | - | €16 | +€16 | |
| Financial charges | 65/66B | €2,928 | €2,255 | -€673 | -23.0% |
| Recurring financial charges | 65 | €2,928 | €2,255 | -€673 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | €9,870 | €13,653 | +€3,783 | +38.3% |
| Income taxes | 67/77 | €3,129 | €4,648 | +€1,519 | +48.5% |
| Profit (loss) for the period | 9904 | €6,740 | €9,005 | +€2,264 | +33.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,740 | €9,005 | +€2,264 | +33.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.