BANIO: 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.
BANIO
Largest movements
- Cash +€86,069
up €86,069 (+149.2%), from €57,685 to €143,754
mainly Other debts (+€42,132) and Net result for the year (+€36,929)
- Receivables within one year -€19,564
down €19,564 (-51.5%), from €37,960 to €18,396
of which Other amounts receivable: -€23,980
- Stocks and contracts -€19,414
down €19,414 (-10.6%), from €183,813 to €164,399
- Tangible fixed assets -€9,063
down €9,063 (-43.8%), from €20,707 to €11,644
of which Other tangible fixed assets: -€4,964
- Reserves -€58,094
down €58,094 (-51.6%), from €112,608 to €54,514
of which Distributable reserves: -€58,094
- Other debts +€42,132
new in 2025: €42,132
- Profit (loss) carried forward +€36,929
up €36,929 (+32.8%), from €112,523 to €149,451
- Trade debts +€12,329
up €12,329 (+33.6%), from €36,656 to €48,984
- Tax, wage and social debts +€4,357
up €4,357 (+21.1%), from €20,652 to €25,009
of which Taxes: +€2,472
- Gross operating margin +€63,881
up €63,881 (+147.3%), from €43,357 to €107,238
- Staff costs +€34,130
up €34,130 (+135.4%), from €25,204 to €59,334
- Financial charges -€4,317
down €4,317 (-77.8%), from €5,548 to €1,231
- Financial income -€3,524
down €3,524 (-99.9%), from €3,526 to €2
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 | €301,039 | €338,691 | +€37,652 | +12.5% |
| Fixed assets | 21/28 | €20,707 | €11,644 | -€9,063 | -43.8% |
| Tangible fixed assets | 22/27 | €20,707 | €11,644 | -€9,063 | -43.8% |
| Plant, machinery and equipment | 23 | €3,983 | €1,970 | -€2,013 | -50.5% |
| Furniture and vehicles | 24 | €5,816 | €3,729 | -€2,087 | -35.9% |
| Other tangible fixed assets | 26 | €10,909 | €5,945 | -€4,964 | -45.5% |
| Current assets | 29/58 | €280,332 | €327,046 | +€46,715 | +16.7% |
| Stocks and contracts in progress | 3 | €183,813 | €164,399 | -€19,414 | -10.6% |
| Stocks | 30/36 | €183,813 | €164,399 | -€19,414 | -10.6% |
| Amounts receivable within one year | 40/41 | €37,960 | €18,396 | -€19,564 | -51.5% |
| Trade receivables | 40 | €5,475 | €9,891 | +€4,416 | +80.7% |
| Other amounts receivable | 41 | €32,485 | €8,505 | -€23,980 | -73.8% |
| Cash at bank and in hand | 54/58 | €57,685 | €143,754 | +€86,069 | +149.2% |
| Deferred charges and accrued income | 490/1 | €874 | €497 | -€377 | -43.1% |
| Total equity and liabilities | 10/49 | €301,039 | €338,691 | +€37,652 | +12.5% |
| Equity | 10/15 | €243,731 | €222,566 | -€21,165 | -8.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €112,608 | €54,514 | -€58,094 | -51.6% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €93,858 | €35,764 | -€58,094 | -61.9% |
| Profit (loss) carried forward | 14 | €112,523 | €149,451 | +€36,929 | +32.8% |
| Amounts payable | 17/49 | €57,308 | €116,125 | +€58,817 | +102.6% |
| Amounts payable within one year | 42/48 | €57,308 | €116,125 | +€58,817 | +102.6% |
| Trade debts | 44 | €36,656 | €48,984 | +€12,329 | +33.6% |
| Suppliers | 440/4 | €36,656 | €48,984 | +€12,329 | +33.6% |
| Taxes, remuneration and social security | 45 | €20,652 | €25,009 | +€4,357 | +21.1% |
| Taxes | 450/3 | €8,312 | €10,784 | +€2,472 | +29.7% |
| Remuneration and social security | 454/9 | €12,340 | €14,225 | +€1,885 | +15.3% |
| Other amounts payable | 47/48 | - | €42,132 | +€42,132 | |
| Remuneration, social security and pensions | 62 | €25,204 | €59,334 | +€34,130 | +135.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,332 | €9,063 | -€269 | -2.9% |
| Other operating charges | 640/8 | €997 | €684 | -€314 | -31.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €43,357 | €107,238 | +€63,881 | +147.3% |
| Operating profit (loss) | 9901 | €7,822 | €38,157 | +€30,335 | +387.8% |
| Financial income | 75/76B | €3,526 | €2 | -€3,524 | -99.9% |
| Recurring financial income | 75 | €3,526 | €2 | -€3,524 | -99.9% |
| Financial charges | 65/66B | €5,548 | €1,231 | -€4,317 | -77.8% |
| Recurring financial charges | 65 | €5,548 | €1,231 | -€4,317 | -77.8% |
| Profit (loss) for the period before taxes | 9903 | €5,801 | €36,929 | +€31,128 | +536.6% |
| Profit (loss) for the period | 9904 | €5,801 | €36,929 | +€31,128 | +536.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,801 | €36,929 | +€31,128 | +536.6% |
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.