BANI CONSTRUCT: 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 CONSTRUCT
Largest movements
- Tangible fixed assets +€6,502
up €6,502 (+765.5%), from €849 to €7,351
- Receivables within one year -€4,075
down €4,075 (-53.2%), from €7,665 to €3,590
of which Trade receivables: -€6,000
- Cash -€3,095
down €3,095 (-42.3%), from €7,318 to €4,223
mainly Investment in fixed assets (net) (-€8,602) and Net result for the year (-€1,151)
- Deferred charges and accrued income -€436
no longer reported in 2025 (was €436)
- Profit (loss) carried forward -€1,151
down €1,151 (-10.6%), from €10,882 to €9,731
- Purchases and services +€75,671
new in 2025: €75,671
- Gross operating margin +€6,944
up €6,944 (+290.7%), from €2,389 to €9,334
- Other operating charges +€6,196
up €6,196 (+1562.0%), from €397 to €6,592
- Taxes +€1,619
new in 2025: €1,619
- Depreciation +€1,533
up €1,533 (+270.6%), from €567 to €2,100
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 | €16,269 | €15,165 | -€1,105 | -6.8% |
| Fixed assets | 21/28 | €849 | €7,351 | +€6,502 | +765.5% |
| Tangible fixed assets | 22/27 | €849 | €7,351 | +€6,502 | +765.5% |
| Furniture and vehicles | 24 | €849 | €7,351 | +€6,502 | +765.5% |
| Current assets | 29/58 | €15,420 | €7,814 | -€7,606 | -49.3% |
| Amounts receivable within one year | 40/41 | €7,665 | €3,590 | -€4,075 | -53.2% |
| Trade receivables | 40 | €7,500 | €1,500 | -€6,000 | -80.0% |
| Other amounts receivable | 41 | €165 | €2,090 | +€1,925 | +1164.4% |
| Cash at bank and in hand | 54/58 | €7,318 | €4,223 | -€3,095 | -42.3% |
| Deferred charges and accrued income | 490/1 | €436 | - | -€436 | |
| Total equity and liabilities | 10/49 | €16,269 | €15,165 | -€1,105 | -6.8% |
| Equity | 10/15 | €15,882 | €14,731 | -€1,151 | -7.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,882 | €9,731 | -€1,151 | -10.6% |
| Amounts payable | 17/49 | €387 | €434 | +€46 | +12.0% |
| Amounts payable within one year | 42/48 | €387 | €434 | +€46 | +12.0% |
| Trade debts | 44 | €387 | €434 | +€46 | +12.0% |
| Suppliers | 440/4 | €387 | €434 | +€46 | +12.0% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €75,671 | +€75,671 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €567 | €2,100 | +€1,533 | +270.6% |
| Other operating charges | 640/8 | €397 | €6,592 | +€6,196 | +1562.0% |
| Gross operating margin | 9900 | €2,389 | €9,334 | +€6,944 | +290.7% |
| Operating profit (loss) | 9901 | €1,426 | €641 | -€785 | -55.0% |
| Financial income | 75/76B | €88 | - | -€88 | |
| Recurring financial income | 75 | €88 | - | -€88 | |
| Non-recurring financial income | 76B | €88 | - | -€88 | |
| Financial charges | 65/66B | €163 | €173 | +€10 | +6.2% |
| Recurring financial charges | 65 | €163 | €173 | +€10 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | €1,351 | €468 | -€883 | -65.4% |
| Income taxes | 67/77 | - | €1,619 | +€1,619 | |
| Profit (loss) for the period | 9904 | €1,351 | -€1,151 | -€2,502 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,351 | -€1,151 | -€2,502 |
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 3 October 2026 via checked.be.