Banning Square: 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.
Banning Square
Largest movements
- Tangible fixed assets -€33,424
down €33,424 (-4.6%), from €733,573 to €700,149
- Debts after one year -€32,689
down €32,689 (-6.2%), from €528,787 to €496,098
of which Financial debts: -€32,094
- Profit (loss) carried forward -€11,921
down €11,921 (-24.2%), from -€49,157 to -€61,077
- Other debts +€10,000
up €10,000 (+25.0%), from €40,000 to €50,000
- Purchases and services -€5,613
no longer reported in 2025 (was €5,613)
- Other operating charges +€1,137
up €1,137 (+24.3%), from €4,673 to €5,810
- Taxes -€700
down €700, from €400 to -€300
- Gross operating margin -€563
down €563 (-1.5%), from €36,904 to €36,341
- Financial charges -€494
down €494 (-5.0%), from €9,828 to €9,334
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 | €741,195 | €710,352 | -€30,843 | -4.2% |
| Fixed assets | 21/28 | €733,573 | €700,149 | -€33,424 | -4.6% |
| Tangible fixed assets | 22/27 | €733,573 | €700,149 | -€33,424 | -4.6% |
| Land and buildings | 22 | €733,573 | €700,149 | -€33,424 | -4.6% |
| Current assets | 29/58 | €7,622 | €10,203 | +€2,580 | +33.9% |
| Amounts receivable within one year | 40/41 | €2,359 | €3,105 | +€747 | +31.6% |
| Trade receivables | 40 | €2,190 | €3,105 | +€915 | +41.8% |
| Other amounts receivable | 41 | €168 | - | -€168 | |
| Cash at bank and in hand | 54/58 | €5,181 | €7,013 | +€1,832 | +35.4% |
| Deferred charges and accrued income | 490/1 | €83 | €85 | +€2 | +2.0% |
| Total equity and liabilities | 10/49 | €741,195 | €710,352 | -€30,843 | -4.2% |
| Equity | 10/15 | €140,843 | €128,923 | -€11,921 | -8.5% |
| Contributions | 10/11 | €190,000 | €190,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,157 | -€61,077 | -€11,921 | -24.2% |
| Amounts payable | 17/49 | €600,352 | €581,430 | -€18,923 | -3.2% |
| Amounts payable after more than one year | 17 | €528,787 | €496,098 | -€32,689 | -6.2% |
| Financial debts | 170/4 | €521,775 | €489,681 | -€32,094 | -6.2% |
| Other amounts payable | 178/9 | €7,012 | €6,417 | -€595 | -8.5% |
| Amounts payable within one year | 42/48 | €71,566 | €85,332 | +€13,766 | +19.2% |
| Current portion of amounts payable after more than one year | 42 | €31,566 | €32,094 | +€528 | +1.7% |
| Trade debts | 44 | €0 | €2,344 | +€2,344 | |
| Suppliers | 440/4 | €0 | €2,344 | +€2,344 | |
| Taxes, remuneration and social security | 45 | - | €894 | +€894 | |
| Taxes | 450/3 | - | €894 | +€894 | |
| Other amounts payable | 47/48 | €40,000 | €50,000 | +€10,000 | +25.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €5,613 | - | -€5,613 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,424 | €33,424 | = | 0.0% |
| Other operating charges | 640/8 | €4,673 | €5,810 | +€1,137 | +24.3% |
| Gross operating margin | 9900 | €36,904 | €36,341 | -€563 | -1.5% |
| Operating profit (loss) | 9901 | -€1,193 | -€2,892 | -€1,699 | -142.5% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €9,828 | €9,334 | -€494 | -5.0% |
| Recurring financial charges | 65 | €9,828 | €9,334 | -€494 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | -€11,020 | -€12,221 | -€1,200 | -10.9% |
| Income taxes | 67/77 | €400 | -€300 | -€700 | |
| Profit (loss) for the period | 9904 | -€11,420 | -€11,921 | -€500 | -4.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,420 | -€11,921 | -€500 | -4.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.