BANICA 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.
BANICA CONSTRUCT
Largest movements
- Cash +€9,897
up €9,897 (+64.8%), from €15,271 to €25,168
mainly Trade debts (+€5,673) and Receivables within one year (+€4,234)
- Receivables within one year -€4,234
down €4,234 (-29.9%), from €14,154 to €9,921
of which Trade receivables: -€5,705
- Tangible fixed assets -€459
down €459 (-34.0%), from €1,352 to €892
- Trade debts +€5,673
up €5,673 (+125.7%), from €4,514 to €10,188
of which Bills of exchange payable: +€4,588
- Tax, wage and social debts -€1,605
down €1,605 (-25.0%), from €6,417 to €4,812
of which Taxes: -€1,605
- Profit (loss) carried forward +€1,185
up €1,185 (+6.1%), from €19,345 to €20,531
- Gross operating margin -€11,409
down €11,409 (-81.5%), from €13,990 to €2,582
- Taxes -€2,945
down €2,945 (-85.8%), from €3,432 to €487
- Other operating charges -€358
down €358 (-51.8%), from €692 to €334
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 | €30,777 | €36,031 | +€5,254 | +17.1% |
| Fixed assets | 21/28 | €1,352 | €942 | -€409 | -30.3% |
| Tangible fixed assets | 22/27 | €1,352 | €892 | -€459 | -34.0% |
| Plant, machinery and equipment | 23 | €1,352 | €892 | -€459 | -34.0% |
| Financial fixed assets | 28 | - | €50 | +€50 | |
| Current assets | 29/58 | €29,426 | €35,088 | +€5,663 | +19.2% |
| Amounts receivable within one year | 40/41 | €14,154 | €9,921 | -€4,234 | -29.9% |
| Trade receivables | 40 | €11,947 | €6,242 | -€5,705 | -47.8% |
| Other amounts receivable | 41 | €2,207 | €3,679 | +€1,472 | +66.7% |
| Cash at bank and in hand | 54/58 | €15,271 | €25,168 | +€9,897 | +64.8% |
| Total equity and liabilities | 10/49 | €30,777 | €36,031 | +€5,254 | +17.1% |
| Equity | 10/15 | €19,845 | €21,031 | +€1,185 | +6.0% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,345 | €20,531 | +€1,185 | +6.1% |
| Amounts payable | 17/49 | €10,932 | €15,000 | +€4,068 | +37.2% |
| Amounts payable within one year | 42/48 | €10,932 | €15,000 | +€4,068 | +37.2% |
| Trade debts | 44 | €4,514 | €10,188 | +€5,673 | +125.7% |
| Suppliers | 440/4 | €4,093 | €5,178 | +€1,085 | +26.5% |
| Bills of exchange payable | 441 | €421 | €5,009 | +€4,588 | +1088.8% |
| Taxes, remuneration and social security | 45 | €6,417 | €4,812 | -€1,605 | -25.0% |
| Taxes | 450/3 | €4,717 | €3,112 | -€1,605 | -34.0% |
| Remuneration and social security | 454/9 | €1,700 | €1,700 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €459 | €459 | = | 0.0% |
| Other operating charges | 640/8 | €692 | €334 | -€358 | -51.8% |
| Gross operating margin | 9900 | €13,990 | €2,582 | -€11,409 | -81.5% |
| Operating profit (loss) | 9901 | €12,839 | €1,789 | -€11,050 | -86.1% |
| Financial charges | 65/66B | - | €117 | +€117 | |
| Recurring financial charges | 65 | - | €117 | +€117 | |
| Profit (loss) for the period before taxes | 9903 | €12,839 | €1,672 | -€11,167 | -87.0% |
| Income taxes | 67/77 | €3,432 | €487 | -€2,945 | -85.8% |
| Profit (loss) for the period | 9904 | €9,408 | €1,185 | -€8,222 | -87.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,408 | €1,185 | -€8,222 | -87.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.