BANO: 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.
BANO
Largest movements
- Tangible fixed assets -€7,031
down €7,031 (-31.8%), from €22,126 to €15,095
of which Furniture and vehicles: -€6,674
- Cash +€2,381
up €2,381 (+42.9%), from €5,547 to €7,928
mainly Depreciation (+€7,031) and Net result for the year (+€6,300)
- Short-term financial debts -€11,190
down €11,190 (-95.1%), from €11,769 to €579
- Profit (loss) carried forward +€6,300
up €6,300 (+7.0%), from €89,934 to €96,235
- Trade debts +€5,036
up €5,036 (+48.9%), from €10,304 to €15,340
- Tax, wage and social debts -€4,751
down €4,751 (-89.7%), from €5,299 to €548
- Gross operating margin +€16,212
up €16,212, from -€144 to €16,068
- Financial charges +€2,050
up €2,050 (+5,242%), from €39 to €2,089
- Other operating charges -€973
down €973 (-66.9%), from €1,454 to €481
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 | €132,674 | €127,762 | -€4,911 | -3.7% |
| Fixed assets | 21/28 | €22,483 | €15,452 | -€7,031 | -31.3% |
| Tangible fixed assets | 22/27 | €22,126 | €15,095 | -€7,031 | -31.8% |
| Plant, machinery and equipment | 23 | €1,757 | €1,400 | -€357 | -20.3% |
| Furniture and vehicles | 24 | €20,369 | €13,695 | -€6,674 | -32.8% |
| Financial fixed assets | 28 | €357 | €357 | = | 0.0% |
| Current assets | 29/58 | €110,191 | €112,310 | +€2,120 | +1.9% |
| Amounts receivable within one year | 40/41 | €104,643 | €104,026 | -€617 | -0.6% |
| Trade receivables | 40 | €3,492 | €4,427 | +€935 | +26.8% |
| Other amounts receivable | 41 | €101,152 | €99,599 | -€1,552 | -1.5% |
| Cash at bank and in hand | 54/58 | €5,547 | €7,928 | +€2,381 | +42.9% |
| Deferred charges and accrued income | 490/1 | - | €356 | +€356 | |
| Total equity and liabilities | 10/49 | €132,674 | €127,762 | -€4,911 | -3.7% |
| Equity | 10/15 | €104,994 | €111,295 | +€6,300 | +6.0% |
| Contributions | 10/11 | €13,200 | €13,200 | = | 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 | €89,934 | €96,235 | +€6,300 | +7.0% |
| Amounts payable | 17/49 | €27,679 | €16,468 | -€11,212 | -40.5% |
| Amounts payable within one year | 42/48 | €27,679 | €16,468 | -€11,212 | -40.5% |
| Financial debts | 43 | €11,769 | €579 | -€11,190 | -95.1% |
| Credit institutions | 430/8 | €11,769 | €579 | -€11,190 | -95.1% |
| Trade debts | 44 | €10,304 | €15,340 | +€5,036 | +48.9% |
| Suppliers | 440/4 | €10,304 | €15,340 | +€5,036 | +48.9% |
| Taxes, remuneration and social security | 45 | €5,299 | €548 | -€4,751 | -89.7% |
| Taxes | 450/3 | €5,299 | €548 | -€4,751 | -89.7% |
| Other amounts payable | 47/48 | €307 | - | -€307 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,950 | €7,031 | +€82 | +1.2% |
| Other operating charges | 640/8 | €1,454 | €481 | -€973 | -66.9% |
| Gross operating margin | 9900 | -€144 | €16,068 | +€16,212 | |
| Operating profit (loss) | 9901 | -€8,547 | €8,556 | +€17,103 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €39 | €2,089 | +€2,050 | +5,242% |
| Recurring financial charges | 65 | €39 | €2,089 | +€2,050 | +5,242% |
| Profit (loss) for the period before taxes | 9903 | -€8,586 | €6,467 | +€15,054 | |
| Income taxes | 67/77 | €166 | €167 | +€1 | +0.3% |
| Profit (loss) for the period | 9904 | -€8,753 | €6,300 | +€15,053 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,753 | €6,300 | +€15,053 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.