BANIYOSAM: what changed
Two financial 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.
BANIYOSAM
Largest movements
- Receivables within one year +€4,689
up €4,689 (+103%), from €4,548 to €9,237
- Cash -€692
down €692 (-38.5%), from €1,797 to €1,105
mainly Receivables within one year (-€4,689) and Tax, wage and social debts (-€219)
- Profit (loss) carried forward +€3,973
up €3,973, from -€60 to €3,914
- Trade debts +€243
up €243 (+15.5%), from €1,570 to €1,813
- Tax, wage and social debts -€219
down €219 (-9.4%), from €2,334 to €2,115
- Gross operating margin +€4,614
up €4,614 (+201%), from €2,299 to €6,913
- Taxes +€1,172
up €1,172 (+124%), from €943 to €2,115
- Other operating charges -€528
no longer reported in 2025 (was €528)
- Purchases and services -€296
down €296 (-0.5%), from €58,451 to €58,154
- Financial charges -€97
down €97 (-36.5%), from €267 to €169
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.
Derived cash bridge
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 | €6,345 | €10,342 | +€3,997 | +63.0% |
| Current assets | 29/58 | €6,345 | €10,342 | +€3,997 | +63.0% |
| Amounts receivable within one year | 40/41 | €4,548 | €9,237 | +€4,689 | +103% |
| Other amounts receivable | 41 | €4,548 | €9,237 | +€4,689 | +103% |
| Cash at bank and in hand | 54/58 | €1,797 | €1,105 | -€692 | -38.5% |
| Total equity and liabilities | 10/49 | €6,345 | €10,342 | +€3,997 | +63.0% |
| Equity | 10/15 | €2,440 | €6,414 | +€3,973 | +163% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Contributions outside capital | 11 | €2,500 | - | -€2,500 | |
| Other | 1109/19 | €2,500 | - | -€2,500 | |
| Profit (loss) carried forward | 14 | -€60 | €3,914 | +€3,973 | |
| Amounts payable | 17/49 | €3,905 | €3,928 | +€24 | +0.6% |
| Amounts payable within one year | 42/48 | €3,905 | €3,928 | +€24 | +0.6% |
| Trade debts | 44 | €1,570 | €1,813 | +€243 | +15.5% |
| Suppliers | 440/4 | €1,570 | €1,813 | +€243 | +15.5% |
| Taxes, remuneration and social security | 45 | €2,334 | €2,115 | -€219 | -9.4% |
| Taxes | 450/3 | €2,334 | €2,115 | -€219 | -9.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €58,451 | €58,154 | -€296 | -0.5% |
| Other operating charges | 640/8 | €528 | - | -€528 | |
| Non-recurring operating charges | 66A | - | €655 | +€655 | |
| Gross operating margin | 9900 | €2,299 | €6,913 | +€4,614 | +201% |
| Operating profit (loss) | 9901 | €1,770 | €6,258 | +€4,487 | +253% |
| Financial income | 75/76B | €12 | - | -€12 | |
| Recurring financial income | 75 | €12 | - | -€12 | |
| Financial charges | 65/66B | €267 | €169 | -€97 | -36.5% |
| Recurring financial charges | 65 | €267 | €169 | -€97 | -36.5% |
| Profit (loss) for the period before taxes | 9903 | €1,516 | €6,088 | +€4,573 | +302% |
| Income taxes | 67/77 | €943 | €2,115 | +€1,172 | +124% |
| Profit (loss) for the period | 9904 | €573 | €3,973 | +€3,400 | +593% |
| Profit (loss) for the period to be appropriated | 9905 | €573 | €3,973 | +€3,400 | +593% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.