Bankispoon: 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.
Bankispoon
Largest movements
- Receivables within one year -€25,855
down €25,855 (-46.3%), from €55,853 to €29,998
of which Trade receivables: -€22,509
- Cash -€18,785
down €18,785 (-31.4%), from €59,918 to €41,133
mainly Contributions, distributions and other (-€61,201) and Other debts (-€27,536)
- Tangible fixed assets -€12,907
down €12,907 (-20.7%), from €62,489 to €49,582
of which Furniture and vehicles: -€11,110
- Other debts -€27,536
down €27,536 (-26.7%), from €103,157 to €75,621
- Reserves -€27,047
no longer reported in 2025 (was €27,047)
- Trade debts -€4,713
down €4,713 (-47.2%), from €9,980 to €5,267
- Tax, wage and social debts +€2,428
up €2,428 (+11.6%), from €20,845 to €23,274
- Gross operating margin -€16,109
down €16,109 (-20.6%), from €78,132 to €62,023
- Taxes -€4,403
down €4,403 (-27.0%), from €16,307 to €11,904
- Depreciation -€882
down €882 (-5.8%), from €15,287 to €14,406
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 | €179,629 | €122,762 | -€56,867 | -31.7% |
| Fixed assets | 21/28 | €62,489 | €49,582 | -€12,907 | -20.7% |
| Tangible fixed assets | 22/27 | €62,489 | €49,582 | -€12,907 | -20.7% |
| Plant, machinery and equipment | 23 | €15,887 | €14,091 | -€1,796 | -11.3% |
| Furniture and vehicles | 24 | €46,601 | €35,491 | -€11,110 | -23.8% |
| Current assets | 29/58 | €117,140 | €73,180 | -€43,961 | -37.5% |
| Amounts receivable within one year | 40/41 | €55,853 | €29,998 | -€25,855 | -46.3% |
| Trade receivables | 40 | €43,321 | €20,812 | -€22,509 | -52.0% |
| Other amounts receivable | 41 | €12,532 | €9,186 | -€3,346 | -26.7% |
| Cash at bank and in hand | 54/58 | €59,918 | €41,133 | -€18,785 | -31.4% |
| Deferred charges and accrued income | 490/1 | €1,369 | €2,049 | +€680 | +49.6% |
| Total equity and liabilities | 10/49 | €179,629 | €122,762 | -€56,867 | -31.7% |
| Equity | 10/15 | €45,647 | €18,600 | -€27,047 | -59.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €27,047 | - | -€27,047 | |
| Distributable reserves | 133 | €27,047 | - | -€27,047 | |
| Amounts payable | 17/49 | €133,983 | €104,162 | -€29,821 | -22.3% |
| Amounts payable within one year | 42/48 | €133,983 | €104,162 | -€29,821 | -22.3% |
| Trade debts | 44 | €9,980 | €5,267 | -€4,713 | -47.2% |
| Suppliers | 440/4 | €9,980 | €5,267 | -€4,713 | -47.2% |
| Taxes, remuneration and social security | 45 | €20,845 | €23,274 | +€2,428 | +11.6% |
| Taxes | 450/3 | €20,845 | €23,274 | +€2,428 | +11.6% |
| Other amounts payable | 47/48 | €103,157 | €75,621 | -€27,536 | -26.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,287 | €14,406 | -€882 | -5.8% |
| Other operating charges | 640/8 | €792 | €693 | -€99 | -12.5% |
| Non-recurring operating charges | 66A | €612 | €693 | +€80 | +13.1% |
| Gross operating margin | 9900 | €78,132 | €62,023 | -€16,109 | -20.6% |
| Operating profit (loss) | 9901 | €61,440 | €46,232 | -€15,209 | -24.8% |
| Financial income | 75/76B | €0 | €55 | +€54 | +49527.3% |
| Recurring financial income | 75 | €0 | €55 | +€54 | +49527.3% |
| Financial charges | 65/66B | €85 | €227 | +€143 | +168.5% |
| Recurring financial charges | 65 | €85 | €227 | +€143 | +168.5% |
| Profit (loss) for the period before taxes | 9903 | €61,356 | €46,059 | -€15,297 | -24.9% |
| Income taxes | 67/77 | €16,307 | €11,904 | -€4,403 | -27.0% |
| Profit (loss) for the period | 9904 | €45,049 | €34,155 | -€10,894 | -24.2% |
| Profit (loss) for the period to be appropriated | 9905 | €45,049 | €34,155 | -€10,894 | -24.2% |
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 8 October 2026 via checked.be.