BANNEWAY: 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.
BANNEWAY
Largest movements
- Cash -€11,356
down €11,356 (-63.1%), from €18,005 to €6,648
mainly Net result for the year (-€33,862) and Other debts (-€16,586)
- Receivables within one year -€5,935
down €5,935 (-50.6%), from €11,724 to €5,790
- Stocks and contracts -€4,063
down €4,063 (-19.9%), from €20,378 to €16,316
- Tangible fixed assets -€1,498
down €1,498 (-13.7%), from €10,954 to €9,457
of which Furniture and vehicles: -€1,764
- Trade debts +€21,089
up €21,089 (+23.0%), from €91,682 to €112,771
- Profit (loss) carried forward -€17,796
down €17,796 (-13.6%), from -€131,311 to -€149,107
- Other debts -€16,586
down €16,586 (-77.8%), from €21,314 to €4,728
- Debts after one year -€6,722
down €6,722 (-44.2%), from €15,217 to €8,495
- Tax, wage and social debts -€2,544
down €2,544 (-5.1%), from €50,202 to €47,658
of which Remuneration and social security: -€2,802
- Gross operating margin +€46,472
up €46,472 (+18.4%), from €251,952 to €298,425
- Staff costs +€25,683
up €25,683 (+9.1%), from €282,366 to €308,048
- Other operating charges +€9,858
up €9,858 (+524.7%), from €1,879 to €11,737
- Financial charges -€4,666
down €4,666 (-36.2%), from €12,877 to €8,211
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 | €67,564 | €45,005 | -€22,559 | -33.4% |
| Fixed assets | 21/28 | €16,316 | €14,818 | -€1,498 | -9.2% |
| Tangible fixed assets | 22/27 | €10,954 | €9,457 | -€1,498 | -13.7% |
| Land and buildings | 22 | €900 | €53 | -€847 | -94.1% |
| Plant, machinery and equipment | 23 | €4,495 | €5,608 | +€1,113 | +24.8% |
| Furniture and vehicles | 24 | €5,559 | €3,795 | -€1,764 | -31.7% |
| Financial fixed assets | 28 | €5,361 | €5,361 | = | 0.0% |
| Current assets | 29/58 | €51,248 | €30,187 | -€21,061 | -41.1% |
| Stocks and contracts in progress | 3 | €20,378 | €16,316 | -€4,063 | -19.9% |
| Stocks | 30/36 | €20,378 | €16,316 | -€4,063 | -19.9% |
| Amounts receivable within one year | 40/41 | €11,724 | €5,790 | -€5,935 | -50.6% |
| Trade receivables | 40 | €11,724 | €5,790 | -€5,935 | -50.6% |
| Cash at bank and in hand | 54/58 | €18,005 | €6,648 | -€11,356 | -63.1% |
| Deferred charges and accrued income | 490/1 | €1,141 | €1,433 | +€292 | +25.6% |
| Total equity and liabilities | 10/49 | €67,564 | €45,005 | -€22,559 | -33.4% |
| Equity | 10/15 | -€110,851 | -€128,647 | -€17,796 | -16.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€131,311 | -€149,107 | -€17,796 | -13.6% |
| Amounts payable | 17/49 | €178,415 | €173,652 | -€4,763 | -2.7% |
| Amounts payable after more than one year | 17 | €15,217 | €8,495 | -€6,722 | -44.2% |
| Financial debts | 170/4 | €15,217 | €8,495 | -€6,722 | -44.2% |
| Amounts payable within one year | 42/48 | €163,198 | €165,157 | +€1,960 | +1.2% |
| Trade debts | 44 | €91,682 | €112,771 | +€21,089 | +23.0% |
| Suppliers | 440/4 | €91,682 | €112,771 | +€21,089 | +23.0% |
| Taxes, remuneration and social security | 45 | €50,202 | €47,658 | -€2,544 | -5.1% |
| Taxes | 450/3 | €17,588 | €17,847 | +€259 | +1.5% |
| Remuneration and social security | 454/9 | €32,614 | €29,811 | -€2,802 | -8.6% |
| Other amounts payable | 47/48 | €21,314 | €4,728 | -€16,586 | -77.8% |
| Remuneration, social security and pensions | 62 | €282,366 | €308,048 | +€25,683 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,687 | €3,662 | -€25 | -0.7% |
| Other operating charges | 640/8 | €1,879 | €11,737 | +€9,858 | +524.7% |
| Gross operating margin | 9900 | €251,952 | €298,425 | +€46,472 | +18.4% |
| Operating profit (loss) | 9901 | -€35,979 | -€25,022 | +€10,957 | +30.5% |
| Financial income | 75/76B | €305 | €101 | -€204 | -66.9% |
| Recurring financial income | 75 | €305 | €101 | -€204 | -66.9% |
| Financial charges | 65/66B | €12,877 | €8,211 | -€4,666 | -36.2% |
| Recurring financial charges | 65 | €12,877 | €8,211 | -€4,666 | -36.2% |
| Profit (loss) for the period before taxes | 9903 | -€48,551 | -€33,133 | +€15,418 | +31.8% |
| Income taxes | 67/77 | €918 | €729 | -€189 | -20.6% |
| Profit (loss) for the period | 9904 | -€49,469 | -€33,862 | +€15,607 | +31.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€49,469 | -€33,862 | +€15,607 | +31.5% |
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 29 September 2026 via checked.be.