BANDJESS: 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.
BANDJESS
Largest movements
- Cash +€20,852
up €20,852 (+109%), from €19,199 to €40,051
mainly Other debts (+€60,773) and Net result for the year (+€35,832)
- Intangible fixed assets +€19,900
new in 2025: €19,900
- Receivables within one year +€4,345
up €4,345 (+16.5%), from €26,280 to €30,625
of which Trade receivables: +€4,754
- Tangible fixed assets +€2,286
up €2,286 (+6.7%), from €33,887 to €36,172
of which Plant, machinery and equipment: +€1,431
- Other debts +€60,773
up €60,773 (+1,416%), from €4,291 to €65,065
- Profit (loss) carried forward -€27,464
down €27,464 (-100%), from €27,464 to €0
- Trade debts +€9,196
up €9,196 (+1,642%), from €560 to €9,756
- Tax, wage and social debts +€5,226
up €5,226 (+37.5%), from €13,937 to €19,163
of which Taxes: +€4,651
- Current portion of long-term debt +€4,591
up €4,591 (+52.7%), from €8,718 to €13,309
- Gross operating margin +€29,322
up €29,322 (+70.8%), from €41,395 to €70,717
- Depreciation +€7,341
up €7,341 (+73.6%), from €9,970 to €17,311
- Taxes +€4,620
up €4,620 (+63.9%), from €7,225 to €11,845
- Staff costs +€1,845
new in 2025: €1,845
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 | €80,826 | €129,225 | +€48,399 | +59.9% |
| Fixed assets | 21/28 | €33,887 | €56,072 | +€22,185 | +65.5% |
| Intangible fixed assets | 21 | - | €19,900 | +€19,900 | |
| Tangible fixed assets | 22/27 | €33,887 | €36,172 | +€2,286 | +6.7% |
| Plant, machinery and equipment | 23 | - | €1,431 | +€1,431 | |
| Furniture and vehicles | 24 | €33,887 | €34,742 | +€855 | +2.5% |
| Current assets | 29/58 | €46,940 | €73,153 | +€26,213 | +55.8% |
| Amounts receivable within one year | 40/41 | €26,280 | €30,625 | +€4,345 | +16.5% |
| Trade receivables | 40 | €25,721 | €30,475 | +€4,754 | +18.5% |
| Other amounts receivable | 41 | €559 | €150 | -€409 | -73.1% |
| Cash at bank and in hand | 54/58 | €19,199 | €40,051 | +€20,852 | +109% |
| Deferred charges and accrued income | 490/1 | €1,461 | €2,477 | +€1,016 | +69.6% |
| Total equity and liabilities | 10/49 | €80,826 | €129,225 | +€48,399 | +59.9% |
| Equity | 10/15 | €30,464 | €3,000 | -€27,464 | -90.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,464 | €0 | -€27,464 | -100% |
| Amounts payable | 17/49 | €50,362 | €126,225 | +€75,863 | +151% |
| Amounts payable after more than one year | 17 | €22,340 | €18,891 | -€3,449 | -15.4% |
| Financial debts | 170/4 | €22,340 | €18,891 | -€3,449 | -15.4% |
| Amounts payable within one year | 42/48 | €28,022 | €107,292 | +€79,269 | +283% |
| Current portion of amounts payable after more than one year | 42 | €8,718 | €13,309 | +€4,591 | +52.7% |
| Financial debts | 43 | €516 | €0 | -€516 | -100% |
| Credit institutions | 430/8 | €516 | €0 | -€516 | -100% |
| Trade debts | 44 | €560 | €9,756 | +€9,196 | +1,642% |
| Suppliers | 440/4 | €560 | €9,756 | +€9,196 | +1,642% |
| Taxes, remuneration and social security | 45 | €13,937 | €19,163 | +€5,226 | +37.5% |
| Taxes | 450/3 | €13,937 | €18,588 | +€4,651 | +33.4% |
| Remuneration and social security | 454/9 | - | €575 | +€575 | |
| Other amounts payable | 47/48 | €4,291 | €65,065 | +€60,773 | +1,416% |
| Accrued charges and deferred income | 492/3 | - | €42 | +€42 | |
| Remuneration, social security and pensions | 62 | - | €1,845 | +€1,845 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,970 | €17,311 | +€7,341 | +73.6% |
| Other operating charges | 640/8 | €1,735 | €1,985 | +€250 | +14.4% |
| Gross operating margin | 9900 | €41,395 | €70,717 | +€29,322 | +70.8% |
| Operating profit (loss) | 9901 | €29,690 | €49,576 | +€19,886 | +67.0% |
| Financial income | 75/76B | €39 | €26 | -€13 | -33.7% |
| Recurring financial income | 75 | €39 | €26 | -€13 | -33.7% |
| Financial charges | 65/66B | €2,456 | €1,925 | -€532 | -21.6% |
| Recurring financial charges | 65 | €2,456 | €1,925 | -€532 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | €27,273 | €47,678 | +€20,405 | +74.8% |
| Income taxes | 67/77 | €7,225 | €11,845 | +€4,620 | +63.9% |
| Profit (loss) for the period | 9904 | €20,048 | €35,832 | +€15,785 | +78.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,048 | €35,832 | +€15,785 | +78.7% |
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 14 October 2026 via checked.be.