BANN: 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.
BANN
Largest movements
- Cash -€126,276
down €126,276 (-72.0%), from €175,451 to €49,175
mainly Trade debts (-€158,719) and Other debts (-€97,618)
- Receivables within one year -€45,786
down €45,786 (-57.6%), from €79,516 to €33,730
of which Other amounts receivable: -€34,049
- Tangible fixed assets -€45,690
down €45,690 (-12.9%), from €355,219 to €309,529
of which Other tangible fixed assets: -€34,591
- Intangible fixed assets -€29,800
down €29,800 (-11.8%), from €253,300 to €223,500
- Trade debts -€158,719
down €158,719 (-67.4%), from €235,394 to €76,675
- Other debts -€97,618
down €97,618 (-99.5%), from €98,086 to €468
- Tax, wage and social debts +€37,426
up €37,426 (+73.2%), from €51,151 to €88,576
of which Remuneration and social security: +€37,270
- Debts after one year -€19,073
down €19,073 (-2.2%), from €853,303 to €834,230
of which Financial debts: -€60,573
- Gross operating margin +€255,034
up €255,034 (+47.4%), from €538,029 to €793,063
- Staff costs +€149,596
up €149,596 (+39.0%), from €383,450 to €533,046
- Other operating charges +€29,942
up €29,942 (+61.3%), from €48,849 to €78,791
- Financial charges -€10,863
down €10,863 (-28.6%), from €38,036 to €27,173
- Depreciation +€8,361
up €8,361 (+5.7%), from €145,444 to €153,804
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 | €893,176 | €653,437 | -€239,740 | -26.8% |
| Fixed assets | 21/28 | €608,519 | €533,029 | -€75,490 | -12.4% |
| Intangible fixed assets | 21 | €253,300 | €223,500 | -€29,800 | -11.8% |
| Tangible fixed assets | 22/27 | €355,219 | €309,529 | -€45,690 | -12.9% |
| Plant, machinery and equipment | 23 | €106,755 | €96,696 | -€10,059 | -9.4% |
| Furniture and vehicles | 24 | €7,084 | €6,045 | -€1,039 | -14.7% |
| Other tangible fixed assets | 26 | €241,379 | €206,788 | -€34,591 | -14.3% |
| Current assets | 29/58 | €284,657 | €120,407 | -€164,250 | -57.7% |
| Stocks and contracts in progress | 3 | €3,367 | €5,402 | +€2,035 | +60.4% |
| Stocks | 30/36 | €3,367 | €5,402 | +€2,035 | +60.4% |
| Amounts receivable within one year | 40/41 | €79,516 | €33,730 | -€45,786 | -57.6% |
| Trade receivables | 40 | €41,454 | €29,716 | -€11,738 | -28.3% |
| Other amounts receivable | 41 | €38,062 | €4,013 | -€34,049 | -89.5% |
| Cash at bank and in hand | 54/58 | €175,451 | €49,175 | -€126,276 | -72.0% |
| Deferred charges and accrued income | 490/1 | €26,323 | €32,101 | +€5,778 | +21.9% |
| Total equity and liabilities | 10/49 | €893,176 | €653,437 | -€239,740 | -26.8% |
| Equity | 10/15 | -€435,609 | -€435,399 | +€210 | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€454,209 | -€453,999 | +€210 | 0.0% |
| Amounts payable | 17/49 | €1,328,785 | €1,088,835 | -€239,950 | -18.1% |
| Amounts payable after more than one year | 17 | €853,303 | €834,230 | -€19,073 | -2.2% |
| Financial debts | 170/4 | €464,803 | €404,230 | -€60,573 | -13.0% |
| Other amounts payable | 178/9 | €388,500 | €430,000 | +€41,500 | +10.7% |
| Amounts payable within one year | 42/48 | €463,419 | €243,311 | -€220,107 | -47.5% |
| Current portion of amounts payable after more than one year | 42 | €59,656 | €60,573 | +€917 | +1.5% |
| Trade debts | 44 | €235,394 | €76,675 | -€158,719 | -67.4% |
| Suppliers | 440/4 | €235,394 | €76,675 | -€158,719 | -67.4% |
| Advances received on contracts in progress | 46 | €19,131 | €17,018 | -€2,113 | -11.0% |
| Taxes, remuneration and social security | 45 | €51,151 | €88,576 | +€37,426 | +73.2% |
| Taxes | 450/3 | €3,445 | €3,600 | +€156 | +4.5% |
| Remuneration and social security | 454/9 | €47,706 | €84,976 | +€37,270 | +78.1% |
| Other amounts payable | 47/48 | €98,086 | €468 | -€97,618 | -99.5% |
| Accrued charges and deferred income | 492/3 | €12,064 | €11,294 | -€770 | -6.4% |
| Remuneration, social security and pensions | 62 | €383,450 | €533,046 | +€149,596 | +39.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €145,444 | €153,804 | +€8,361 | +5.7% |
| Other operating charges | 640/8 | €48,849 | €78,791 | +€29,942 | +61.3% |
| Gross operating margin | 9900 | €538,029 | €793,063 | +€255,034 | +47.4% |
| Operating profit (loss) | 9901 | -€39,714 | €27,422 | +€67,135 | |
| Financial income | 75/76B | €654 | €262 | -€393 | -60.0% |
| Recurring financial income | 75 | €654 | €262 | -€393 | -60.0% |
| Financial charges | 65/66B | €38,036 | €27,173 | -€10,863 | -28.6% |
| Recurring financial charges | 65 | €38,036 | €27,173 | -€10,863 | -28.6% |
| Profit (loss) for the period before taxes | 9903 | -€77,095 | €510 | +€77,606 | |
| Income taxes | 67/77 | €237 | €300 | +€63 | +26.7% |
| Profit (loss) for the period | 9904 | -€77,332 | €210 | +€77,542 | |
| Profit (loss) for the period to be appropriated | 9905 | -€77,332 | €210 | +€77,542 |
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 17 October 2026 via checked.be.