BANI: 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.
BANI
Largest movements
- Receivables within one year -€206,979
down €206,979 (-68.3%), from €302,827 to €95,847
of which Other amounts receivable: -€227,571
- Deferred charges and accrued income +€48,447
up €48,447 (+11789.4%), from €411 to €48,858
- Stocks and contracts +€45,589
up €45,589 (+58.0%), from €78,665 to €124,254
- Tangible fixed assets +€37,867
up €37,867 (+176.9%), from €21,411 to €59,278
of which Leasing and similar rights: +€44,151
- Cash -€20,001
down €20,001 (-4.7%), from €422,014 to €402,013
mainly Other debts (-€228,185) and Investment in fixed assets (net) (-€64,807)
- Other debts -€228,185
down €228,185 (-94.5%), from €241,538 to €13,353
- Trade debts +€51,895
up €51,895 (+15.8%), from €327,824 to €379,719
- Reserves +€43,275
up €43,275 (+18.4%), from €235,386 to €278,660
- Debts after one year +€27,508
new in 2025: €27,508
- Current portion of long-term debt +€9,069
new in 2025: €9,069
- Gross operating margin -€205,281
down €205,281 (-53.2%), from €386,084 to €180,803
- Taxes -€61,479
down €61,479 (-79.8%), from €77,007 to €15,528
- Depreciation +€10,404
up €10,404 (+49.7%), from €20,937 to €31,341
- Financial charges +€6,426
up €6,426 (+1056.9%), from €608 to €7,034
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 | €845,028 | €745,551 | -€99,477 | -11.8% |
| Fixed assets | 21/28 | €41,111 | €74,578 | +€33,467 | +81.4% |
| Intangible fixed assets | 21 | €17,600 | €13,200 | -€4,400 | -25.0% |
| Tangible fixed assets | 22/27 | €21,411 | €59,278 | +€37,867 | +176.9% |
| Plant, machinery and equipment | 23 | €6,937 | €4,951 | -€1,986 | -28.6% |
| Furniture and vehicles | 24 | €14,475 | €10,177 | -€4,298 | -29.7% |
| Leasing and similar rights | 25 | - | €44,151 | +€44,151 | |
| Financial fixed assets | 28 | €2,100 | €2,100 | = | 0.0% |
| Current assets | 29/58 | €803,916 | €670,972 | -€132,944 | -16.5% |
| Stocks and contracts in progress | 3 | €78,665 | €124,254 | +€45,589 | +58.0% |
| Stocks | 30/36 | €78,665 | €124,254 | +€45,589 | +58.0% |
| Amounts receivable within one year | 40/41 | €302,827 | €95,847 | -€206,979 | -68.3% |
| Trade receivables | 40 | €54,548 | €75,140 | +€20,592 | +37.7% |
| Other amounts receivable | 41 | €248,278 | €20,707 | -€227,571 | -91.7% |
| Cash at bank and in hand | 54/58 | €422,014 | €402,013 | -€20,001 | -4.7% |
| Deferred charges and accrued income | 490/1 | €411 | €48,858 | +€48,447 | +11789.4% |
| Total equity and liabilities | 10/49 | €845,028 | €745,551 | -€99,477 | -11.8% |
| Equity | 10/15 | €238,386 | €281,660 | +€43,275 | +18.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €235,386 | €278,660 | +€43,275 | +18.4% |
| Distributable reserves | 133 | €235,386 | €278,660 | +€43,275 | +18.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €606,642 | €463,890 | -€142,752 | -23.5% |
| Amounts payable after more than one year | 17 | - | €27,508 | +€27,508 | |
| Financial debts | 170/4 | - | €27,508 | +€27,508 | |
| Amounts payable within one year | 42/48 | €606,642 | €436,383 | -€170,259 | -28.1% |
| Current portion of amounts payable after more than one year | 42 | - | €9,069 | +€9,069 | |
| Trade debts | 44 | €327,824 | €379,719 | +€51,895 | +15.8% |
| Suppliers | 440/4 | €327,824 | €379,719 | +€51,895 | +15.8% |
| Taxes, remuneration and social security | 45 | €37,280 | €34,242 | -€3,038 | -8.1% |
| Taxes | 450/3 | €32,691 | €29,507 | -€3,184 | -9.7% |
| Remuneration and social security | 454/9 | €4,589 | €4,735 | +€146 | +3.2% |
| Other amounts payable | 47/48 | €241,538 | €13,353 | -€228,185 | -94.5% |
| Remuneration, social security and pensions | 62 | €61,747 | €65,219 | +€3,472 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,937 | €31,341 | +€10,404 | +49.7% |
| Other operating charges | 640/8 | €2,492 | €3,556 | +€1,064 | +42.7% |
| Non-recurring operating charges | 66A | - | €15,229 | +€15,229 | |
| Gross operating margin | 9900 | €386,084 | €180,803 | -€205,281 | -53.2% |
| Operating profit (loss) | 9901 | €300,909 | €65,459 | -€235,450 | -78.2% |
| Financial income | 75/76B | €1,455 | €377 | -€1,078 | -74.1% |
| Recurring financial income | 75 | €1,455 | €377 | -€1,078 | -74.1% |
| Financial charges | 65/66B | €608 | €7,034 | +€6,426 | +1056.9% |
| Recurring financial charges | 65 | €608 | €7,034 | +€6,426 | +1056.9% |
| Profit (loss) for the period before taxes | 9903 | €301,756 | €58,802 | -€242,954 | -80.5% |
| Income taxes | 67/77 | €77,007 | €15,528 | -€61,479 | -79.8% |
| Profit (loss) for the period | 9904 | €224,750 | €43,275 | -€181,475 | -80.7% |
| Profit (loss) for the period to be appropriated | 9905 | €224,750 | €43,275 | -€181,475 | -80.7% |
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 8 October 2026 via checked.be.