BANKINA: 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.
BANKINA
Largest movements
- Tangible fixed assets -€35,205
down €35,205 (-10.3%), from €340,200 to €304,995
of which Furniture and vehicles: -€18,933
- Deferred charges and accrued income -€9,323
down €9,323 (-38.9%), from €23,948 to €14,625
- Debts after one year -€45,108
down €45,108 (-16.2%), from €277,883 to €232,775
- Current portion of long-term debt +€4,556
up €4,556 (+8.5%), from €53,759 to €58,315
- Gross operating margin -€25,408
down €25,408 (-28.0%), from €90,610 to €65,202
- Provisions -€11,919
down €11,919 (-83.6%), from €14,256 to €2,338
- Financial charges +€11,324
up €11,324 (+101.2%), from €11,191 to €22,515
- Taxes -€7,123
down €7,123 (-92.0%), from €7,742 to €619
- Depreciation -€3,845
down €3,845 (-8.9%), from €43,050 to €39,205
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 | €435,860 | €390,922 | -€44,938 | -10.3% |
| Fixed assets | 21/28 | €360,419 | €322,214 | -€38,205 | -10.6% |
| Intangible fixed assets | 21 | €20,219 | €17,219 | -€3,000 | -14.8% |
| Tangible fixed assets | 22/27 | €340,200 | €304,995 | -€35,205 | -10.3% |
| Land and buildings | 22 | €292,959 | €279,466 | -€13,493 | -4.6% |
| Furniture and vehicles | 24 | €29,304 | €10,372 | -€18,933 | -64.6% |
| Other tangible fixed assets | 26 | €17,936 | €15,157 | -€2,779 | -15.5% |
| Current assets | 29/58 | €75,441 | €68,708 | -€6,733 | -8.9% |
| Amounts receivable after more than one year | 29 | €9,567 | €9,567 | = | 0.0% |
| Other amounts receivable | 291 | €9,567 | €9,567 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,069 | €5,441 | -€1,628 | -23.0% |
| Trade receivables | 40 | €3,319 | €43 | -€3,276 | -98.7% |
| Other amounts receivable | 41 | €3,750 | €5,399 | +€1,649 | +44.0% |
| Cash at bank and in hand | 54/58 | €34,857 | €39,074 | +€4,217 | +12.1% |
| Deferred charges and accrued income | 490/1 | €23,948 | €14,625 | -€9,323 | -38.9% |
| Total equity and liabilities | 10/49 | €435,860 | €390,922 | -€44,938 | -10.3% |
| Equity | 10/15 | €77,575 | €73,454 | -€4,121 | -5.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €35,109 | €35,109 | = | 0.0% |
| Distributable reserves | 133 | €35,109 | €35,109 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,466 | €13,345 | -€4,121 | -23.6% |
| Provisions and deferred taxes | 16 | €14,256 | €16,594 | +€2,338 | +16.4% |
| Provisions for liabilities and charges | 160/5 | €14,256 | €16,594 | +€2,338 | +16.4% |
| Other liabilities and charges | 164/5 | €14,256 | €16,594 | +€2,338 | +16.4% |
| Amounts payable | 17/49 | €344,029 | €300,874 | -€43,155 | -12.5% |
| Amounts payable after more than one year | 17 | €277,883 | €232,775 | -€45,108 | -16.2% |
| Financial debts | 170/4 | €277,883 | €232,775 | -€45,108 | -16.2% |
| Amounts payable within one year | 42/48 | €66,146 | €68,099 | +€1,953 | +3.0% |
| Current portion of amounts payable after more than one year | 42 | €53,759 | €58,315 | +€4,556 | +8.5% |
| Trade debts | 44 | €5,162 | €4,559 | -€604 | -11.7% |
| Suppliers | 440/4 | - | €4,559 | +€4,559 | |
| Bills of exchange payable | 441 | €5,162 | - | -€5,162 | |
| Taxes, remuneration and social security | 45 | €5,225 | €5,225 | = | 0.0% |
| Taxes | 450/3 | €5,225 | €5,225 | = | 0.0% |
| Other amounts payable | 47/48 | €2,000 | - | -€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,050 | €39,205 | -€3,845 | -8.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €14,256 | €2,338 | -€11,919 | -83.6% |
| Other operating charges | 640/8 | €4,521 | €4,705 | +€184 | +4.1% |
| Gross operating margin | 9900 | €90,610 | €65,202 | -€25,408 | -28.0% |
| Operating profit (loss) | 9901 | €28,783 | €18,954 | -€9,828 | -34.1% |
| Financial income | 75/76B | €71 | €58 | -€13 | -18.2% |
| Recurring financial income | 75 | €71 | €58 | -€13 | -18.2% |
| Financial charges | 65/66B | €11,191 | €22,515 | +€11,324 | +101.2% |
| Recurring financial charges | 65 | €11,191 | €22,515 | +€11,324 | +101.2% |
| Profit (loss) for the period before taxes | 9903 | €17,663 | -€3,503 | -€21,165 | |
| Income taxes | 67/77 | €7,742 | €619 | -€7,123 | -92.0% |
| Profit (loss) for the period | 9904 | €9,921 | -€4,121 | -€14,042 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,921 | -€4,121 | -€14,042 |
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 5 October 2026 via checked.be.