BANNER CORP: 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.
BANNER CORP
Largest movements
- Stocks and contracts +€9,000
up €9,000 (+94.7%), from €9,500 to €18,500
- Tangible fixed assets +€7,619
up €7,619 (+26.3%), from €29,021 to €36,640
of which Other tangible fixed assets: +€5,956
- Cash +€5,054
up €5,054 (+428%), from €1,181 to €6,235
mainly Net result for the year (+€19,766) and Tax, wage and social debts (+€9,217)
- Receivables within one year -€1,062
down €1,062 (-3.0%), from €35,329 to €34,267
of which Trade receivables: -€2,067
- Profit (loss) carried forward +€19,766
up €19,766 (+65.8%), from €30,048 to €49,814
- Tax, wage and social debts +€9,217
up €9,217 (+175%), from €5,274 to €14,491
of which Taxes: +€7,548
- Trade debts -€7,164
down €7,164 (-36.0%), from €19,876 to €12,712
- Gross operating margin -€9,938
down €9,938 (-19.2%), from €51,658 to €41,720
- Depreciation +€6,151
up €6,151 (+239%), from €2,577 to €8,728
- Other operating charges -€4,364
down €4,364 (-89.5%), from €4,875 to €511
- Taxes -€2,607
down €2,607 (-26.9%), from €9,698 to €7,092
- Financial charges +€1,284
up €1,284 (+209%), from €615 to €1,899
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 | €77,711 | €98,262 | +€20,550 | +26.4% |
| Formation expenses | 20 | €1,246 | €922 | -€324 | -26.0% |
| Fixed assets | 21/28 | €29,154 | €36,773 | +€7,619 | +26.1% |
| Tangible fixed assets | 22/27 | €29,021 | €36,640 | +€7,619 | +26.3% |
| Plant, machinery and equipment | 23 | €11,059 | €9,927 | -€1,132 | -10.2% |
| Furniture and vehicles | 24 | €5,850 | €8,645 | +€2,795 | +47.8% |
| Other tangible fixed assets | 26 | €12,113 | €18,069 | +€5,956 | +49.2% |
| Financial fixed assets | 28 | €133 | €133 | = | 0.0% |
| Current assets | 29/58 | €47,311 | €60,566 | +€13,256 | +28.0% |
| Stocks and contracts in progress | 3 | €9,500 | €18,500 | +€9,000 | +94.7% |
| Stocks | 30/36 | €9,500 | €18,500 | +€9,000 | +94.7% |
| Amounts receivable within one year | 40/41 | €35,329 | €34,267 | -€1,062 | -3.0% |
| Trade receivables | 40 | €33,561 | €31,495 | -€2,067 | -6.2% |
| Other amounts receivable | 41 | €1,768 | €2,772 | +€1,004 | +56.8% |
| Cash at bank and in hand | 54/58 | €1,181 | €6,235 | +€5,054 | +428% |
| Deferred charges and accrued income | 490/1 | €1,301 | €1,564 | +€264 | +20.3% |
| Total equity and liabilities | 10/49 | €77,711 | €98,262 | +€20,550 | +26.4% |
| Equity | 10/15 | €36,048 | €55,814 | +€19,766 | +54.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,048 | €49,814 | +€19,766 | +65.8% |
| Amounts payable | 17/49 | €41,663 | €42,448 | +€784 | +1.9% |
| Amounts payable within one year | 42/48 | €41,059 | €42,448 | +€1,389 | +3.4% |
| Trade debts | 44 | €19,876 | €12,712 | -€7,164 | -36.0% |
| Suppliers | 440/4 | €19,876 | €12,712 | -€7,164 | -36.0% |
| Advances received on contracts in progress | 46 | €15,244 | €15,244 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €5,274 | €14,491 | +€9,217 | +175% |
| Taxes | 450/3 | €5,274 | €12,822 | +€7,548 | +143% |
| Remuneration and social security | 454/9 | - | €1,669 | +€1,669 | |
| Other amounts payable | 47/48 | €664 | - | -€664 | |
| Accrued charges and deferred income | 492/3 | €604 | - | -€604 | |
| Remuneration, social security and pensions | 62 | €3,848 | €4,084 | +€236 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,577 | €8,728 | +€6,151 | +239% |
| Other operating charges | 640/8 | €4,875 | €511 | -€4,364 | -89.5% |
| Gross operating margin | 9900 | €51,658 | €41,720 | -€9,938 | -19.2% |
| Operating profit (loss) | 9901 | €40,358 | €28,397 | -€11,960 | -29.6% |
| Financial income | 75/76B | €4 | €359 | +€355 | +8,927% |
| Recurring financial income | 75 | €4 | €359 | +€355 | +8,927% |
| Financial charges | 65/66B | €615 | €1,899 | +€1,284 | +209% |
| Recurring financial charges | 65 | €615 | €1,899 | +€1,284 | +209% |
| Profit (loss) for the period before taxes | 9903 | €39,746 | €26,858 | -€12,889 | -32.4% |
| Income taxes | 67/77 | €9,698 | €7,092 | -€2,607 | -26.9% |
| Profit (loss) for the period | 9904 | €30,048 | €19,766 | -€10,282 | -34.2% |
| Profit (loss) for the period to be appropriated | 9905 | €30,048 | €19,766 | -€10,282 | -34.2% |
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 18 October 2026 via checked.be.