BANI CONSTRUCTION: 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 CONSTRUCTION
Largest movements
- Receivables within one year -€14,417
down €14,417 (-21.4%), from €67,286 to €52,869
of which Trade receivables: -€48,961
- Cash -€5,138
down €5,138 (-99.9%), from €5,142 to €4
mainly Trade debts (-€34,164) and Investment in fixed assets (net) (-€2,327)
- Trade debts -€34,164
down €34,164 (-43.2%), from €79,002 to €44,838
of which Suppliers: -€26,164
- Profit (loss) carried forward +€10,938
up €10,938, from -€8,789 to €2,149
- Tax, wage and social debts +€3,347
up €3,347 (+49.3%), from €6,787 to €10,134
- Other debts +€2,407
up €2,407 (+752.2%), from €320 to €2,727
- Accrued charges and deferred income -€2,056
no longer reported in 2025 (was €2,056)
- Gross operating margin +€10,943
up €10,943 (+275.7%), from €3,969 to €14,912
- Staff costs -€1,168
down €1,168 (-66.8%), from €1,748 to €580
- Taxes -€717
down €717 (-65.2%), from €1,099 to €382
- Other operating charges -€569
down €569 (-57.2%), from €994 to €425
- Depreciation +€264
up €264 (+13.0%), from €2,036 to €2,300
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 | €80,376 | €60,848 | -€19,528 | -24.3% |
| Fixed assets | 21/28 | €5,448 | €5,475 | +€27 | +0.5% |
| Tangible fixed assets | 22/27 | €5,365 | €4,602 | -€763 | -14.2% |
| Plant, machinery and equipment | 23 | €3,608 | €1,735 | -€1,873 | -51.9% |
| Furniture and vehicles | 24 | €1,757 | €2,867 | +€1,110 | +63.2% |
| Financial fixed assets | 28 | €83 | €873 | +€790 | +951.8% |
| Current assets | 29/58 | €74,928 | €55,373 | -€19,555 | -26.1% |
| Stocks and contracts in progress | 3 | €2,500 | €2,500 | = | 0.0% |
| Stocks | 30/36 | €2,500 | €2,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €67,286 | €52,869 | -€14,417 | -21.4% |
| Trade receivables | 40 | €61,774 | €12,813 | -€48,961 | -79.3% |
| Other amounts receivable | 41 | €5,512 | €40,056 | +€34,544 | +626.7% |
| Cash at bank and in hand | 54/58 | €5,142 | €4 | -€5,138 | -99.9% |
| Total equity and liabilities | 10/49 | €80,376 | €60,848 | -€19,528 | -24.3% |
| Equity | 10/15 | -€7,789 | €3,149 | +€10,938 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,789 | €2,149 | +€10,938 | |
| Amounts payable | 17/49 | €88,165 | €57,699 | -€30,466 | -34.6% |
| Amounts payable within one year | 42/48 | €86,109 | €57,699 | -€28,410 | -33.0% |
| Trade debts | 44 | €79,002 | €44,838 | -€34,164 | -43.2% |
| Suppliers | 440/4 | €71,002 | €44,838 | -€26,164 | -36.8% |
| Bills of exchange payable | 441 | €8,000 | - | -€8,000 | |
| Taxes, remuneration and social security | 45 | €6,787 | €10,134 | +€3,347 | +49.3% |
| Taxes | 450/3 | €6,787 | €10,134 | +€3,347 | +49.3% |
| Other amounts payable | 47/48 | €320 | €2,727 | +€2,407 | +752.2% |
| Accrued charges and deferred income | 492/3 | €2,056 | - | -€2,056 | |
| Remuneration, social security and pensions | 62 | €1,748 | €580 | -€1,168 | -66.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,036 | €2,300 | +€264 | +13.0% |
| Other operating charges | 640/8 | €994 | €425 | -€569 | -57.2% |
| Non-recurring operating charges | 66A | €350 | - | -€350 | |
| Gross operating margin | 9900 | €3,969 | €14,912 | +€10,943 | +275.7% |
| Operating profit (loss) | 9901 | -€1,159 | €11,607 | +€12,766 | |
| Financial income | 75/76B | €3 | €1 | -€2 | -66.7% |
| Recurring financial income | 75 | €3 | €1 | -€2 | -66.7% |
| Financial charges | 65/66B | €242 | €288 | +€46 | +19.0% |
| Recurring financial charges | 65 | €242 | €288 | +€46 | +19.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,398 | €11,320 | +€12,718 | |
| Income taxes | 67/77 | €1,099 | €382 | -€717 | -65.2% |
| Profit (loss) for the period | 9904 | -€2,497 | €10,938 | +€13,435 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,497 | €10,938 | +€13,435 |
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 6 October 2026 via checked.be.