BANENKA: 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.
BANENKA
Largest movements
- Receivables within one year +€43,949
up €43,949 (+27.7%), from €158,637 to €202,586
of which Other amounts receivable: +€54,846
- Cash -€7,407
down €7,407 (-64.0%), from €11,571 to €4,164
mainly Receivables within one year (-€43,949) and Tax, wage and social debts (-€8,814)
- Reserves +€31,635
up €31,635 (+79.7%), from €39,677 to €71,312
- Trade debts +€12,887
up €12,887 (+2,365%), from €545 to €13,432
- Tax, wage and social debts -€8,814
down €8,814 (-26.5%), from €33,207 to €24,393
- Other operating charges +€13,377
up €13,377 (+1,178%), from €1,136 to €14,513
- Gross operating margin +€4,567
up €4,567 (+8.5%), from €53,597 to €58,164
- Taxes +€4,015
up €4,015 (+28.8%), from €13,926 to €17,941
- Financial income +€1,610
up €1,610 (+19.6%), from €8,235 to €9,845
- Staff costs -€1,203
down €1,203 (-29.7%), from €4,057 to €2,854
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 | €176,349 | €212,057 | +€35,708 | +20.2% |
| Fixed assets | 21/28 | €2,014 | €1,180 | -€834 | -41.4% |
| Tangible fixed assets | 22/27 | €1,459 | €625 | -€834 | -57.2% |
| Furniture and vehicles | 24 | €1,459 | €625 | -€834 | -57.2% |
| Financial fixed assets | 28 | €555 | €555 | = | 0.0% |
| Current assets | 29/58 | €174,335 | €210,877 | +€36,542 | +21.0% |
| Stocks and contracts in progress | 3 | €4,127 | €4,127 | = | 0.0% |
| Stocks | 30/36 | €4,127 | €4,127 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €158,637 | €202,586 | +€43,949 | +27.7% |
| Trade receivables | 40 | €18,644 | €7,747 | -€10,897 | -58.4% |
| Other amounts receivable | 41 | €139,993 | €194,839 | +€54,846 | +39.2% |
| Cash at bank and in hand | 54/58 | €11,571 | €4,164 | -€7,407 | -64.0% |
| Total equity and liabilities | 10/49 | €176,349 | €212,057 | +€35,708 | +20.2% |
| Equity | 10/15 | €142,597 | €174,232 | +€31,635 | +22.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | - | -€62,000 | |
| Issued capital | 100 | €62,000 | - | -€62,000 | |
| Reserves | 13 | €39,677 | €71,312 | +€31,635 | +79.7% |
| Distributable reserves | 133 | €39,677 | €71,312 | +€31,635 | +79.7% |
| Profit (loss) carried forward | 14 | €40,920 | €40,920 | = | 0.0% |
| Amounts payable | 17/49 | €33,752 | €37,825 | +€4,073 | +12.1% |
| Amounts payable within one year | 42/48 | €33,752 | €37,825 | +€4,073 | +12.1% |
| Trade debts | 44 | €545 | €13,432 | +€12,887 | +2,365% |
| Suppliers | 440/4 | €545 | €13,432 | +€12,887 | +2,365% |
| Taxes, remuneration and social security | 45 | €33,207 | €24,393 | -€8,814 | -26.5% |
| Taxes | 450/3 | €33,207 | €24,393 | -€8,814 | -26.5% |
| Remuneration, social security and pensions | 62 | €4,057 | €2,854 | -€1,203 | -29.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €833 | €833 | = | 0.0% |
| Other operating charges | 640/8 | €1,136 | €14,513 | +€13,377 | +1,178% |
| Non-recurring operating charges | 66A | €1,873 | - | -€1,873 | |
| Gross operating margin | 9900 | €53,597 | €58,164 | +€4,567 | +8.5% |
| Operating profit (loss) | 9901 | €45,698 | €39,964 | -€5,734 | -12.5% |
| Financial income | 75/76B | €8,235 | €9,845 | +€1,610 | +19.6% |
| Recurring financial income | 75 | €8,235 | €9,845 | +€1,610 | +19.6% |
| Financial charges | 65/66B | €330 | €234 | -€96 | -29.1% |
| Recurring financial charges | 65 | €330 | €234 | -€96 | -29.1% |
| Profit (loss) for the period before taxes | 9903 | €53,603 | €49,575 | -€4,028 | -7.5% |
| Income taxes | 67/77 | €13,926 | €17,941 | +€4,015 | +28.8% |
| Profit (loss) for the period | 9904 | €39,677 | €31,634 | -€8,043 | -20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €39,677 | €31,634 | -€8,043 | -20.3% |
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 23 October 2026 via checked.be.