BANKAPOTHEEK: 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.
BANKAPOTHEEK
Largest movements
- Receivables within one year +€28,204
up €28,204 (+18.6%), from €151,326 to €179,530
of which Other amounts receivable: +€19,216
- Cash +€11,308
up €11,308 (+7.2%), from €157,593 to €168,901
mainly Net result for the year (+€90,040) and Trade debts (+€37,069)
- Stocks and contracts +€10,546
up €10,546 (+6.7%), from €156,739 to €167,285
- Reserves +€38,016
up €38,016 (+76.3%), from €49,817 to €87,833
- Trade debts +€37,069
up €37,069 (+40.0%), from €92,594 to €129,664
- Other debts -€27,085
down €27,085 (-100%), from €27,085 to €0
- Accrued charges and deferred income -€15,276
down €15,276 (-77.4%), from €19,731 to €4,454
- Tax, wage and social debts +€14,832
up €14,832 (+35.7%), from €41,580 to €56,412
of which Taxes: +€11,304
- Gross operating margin +€28,835
up €28,835 (+11.6%), from €249,111 to €277,946
- Taxes +€18,724
up €18,724 (+102%), from €18,383 to €37,108
- Financial charges -€10,081
down €10,081 (-42.8%), from €23,540 to €13,460
- Staff costs +€4,746
up €4,746 (+3.8%), from €126,011 to €130,757
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 | €485,522 | €538,658 | +€53,136 | +10.9% |
| Fixed assets | 21/28 | €12,581 | €15,840 | +€3,259 | +25.9% |
| Tangible fixed assets | 22/27 | €12,218 | €15,477 | +€3,259 | +26.7% |
| Plant, machinery and equipment | 23 | €5,601 | €12,255 | +€6,653 | +119% |
| Furniture and vehicles | 24 | €6,616 | €3,222 | -€3,394 | -51.3% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €472,941 | €522,818 | +€49,877 | +10.5% |
| Stocks and contracts in progress | 3 | €156,739 | €167,285 | +€10,546 | +6.7% |
| Stocks | 30/36 | €156,739 | €167,285 | +€10,546 | +6.7% |
| Amounts receivable within one year | 40/41 | €151,326 | €179,530 | +€28,204 | +18.6% |
| Trade receivables | 40 | €137,893 | €146,881 | +€8,988 | +6.5% |
| Other amounts receivable | 41 | €13,433 | €32,649 | +€19,216 | +143% |
| Cash at bank and in hand | 54/58 | €157,593 | €168,901 | +€11,308 | +7.2% |
| Deferred charges and accrued income | 490/1 | €7,283 | €7,102 | -€181 | -2.5% |
| Total equity and liabilities | 10/49 | €485,522 | €538,658 | +€53,136 | +10.9% |
| Equity | 10/15 | €304,532 | €348,128 | +€43,596 | +14.3% |
| Contributions | 10/11 | €260,293 | €260,293 | = | 0.0% |
| Reserves | 13 | €49,817 | €87,833 | +€38,016 | +76.3% |
| Distributable reserves | 133 | €49,817 | €87,833 | +€38,016 | +76.3% |
| Profit (loss) carried forward | 14 | -€5,578 | €2 | +€5,580 | |
| Amounts payable | 17/49 | €180,990 | €190,530 | +€9,540 | +5.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €161,259 | €186,075 | +€24,816 | +15.4% |
| Trade debts | 44 | €92,594 | €129,664 | +€37,069 | +40.0% |
| Suppliers | 440/4 | €92,594 | €129,664 | +€37,069 | +40.0% |
| Taxes, remuneration and social security | 45 | €41,580 | €56,412 | +€14,832 | +35.7% |
| Taxes | 450/3 | €15,853 | €27,156 | +€11,304 | +71.3% |
| Remuneration and social security | 454/9 | €25,728 | €29,256 | +€3,528 | +13.7% |
| Other amounts payable | 47/48 | €27,085 | €0 | -€27,085 | -100% |
| Accrued charges and deferred income | 492/3 | €19,731 | €4,454 | -€15,276 | -77.4% |
| Remuneration, social security and pensions | 62 | €126,011 | €130,757 | +€4,746 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,790 | €6,258 | -€532 | -7.8% |
| Other operating charges | 640/8 | €1,176 | €1,149 | -€27 | -2.3% |
| Gross operating margin | 9900 | €249,111 | €277,946 | +€28,835 | +11.6% |
| Operating profit (loss) | 9901 | €115,134 | €139,783 | +€24,648 | +21.4% |
| Financial income | 75/76B | €780 | €825 | +€45 | +5.8% |
| Recurring financial income | 75 | €780 | €825 | +€45 | +5.8% |
| Financial charges | 65/66B | €23,540 | €13,460 | -€10,081 | -42.8% |
| Recurring financial charges | 65 | €23,540 | €13,460 | -€10,081 | -42.8% |
| Profit (loss) for the period before taxes | 9903 | €92,374 | €127,148 | +€34,774 | +37.6% |
| Income taxes | 67/77 | €18,383 | €37,108 | +€18,724 | +102% |
| Profit (loss) for the period | 9904 | €73,990 | €90,040 | +€16,050 | +21.7% |
| Profit (loss) for the period to be appropriated | 9905 | €73,990 | €90,040 | +€16,050 | +21.7% |
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 26 October 2026 via checked.be.