BANOFBRO: 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.
BANOFBRO
Largest movements
- Receivables within one year -€13,554
down €13,554 (-30.2%), from €44,920 to €31,366
of which Trade receivables: -€14,853
- Tangible fixed assets +€11,131
up €11,131 (+24.5%), from €45,457 to €56,588
of which Furniture and vehicles: +€13,549
- Deferred charges and accrued income +€9,091
up €9,091 (+70.5%), from €12,900 to €21,991
- Cash -€2,504
down €2,504 (-7.7%), from €32,641 to €30,138
mainly Investment in fixed assets (net) (-€24,125) and Deferred charges and accrued income (-€9,091)
- Reserves +€8,678
up €8,678 (+12.3%), from €70,612 to €79,290
- Other debts -€5,180
down €5,180 (-20.7%), from €25,082 to €19,902
- Tax, wage and social debts +€3,623
new in 2025: €3,623
- Trade debts -€2,957
down €2,957 (-13.7%), from €21,624 to €18,668
- Gross operating margin -€6,104
down €6,104 (-18.5%), from €33,005 to €26,900
- Depreciation +€2,644
up €2,644 (+25.5%), from €10,349 to €12,993
- Other operating charges -€1,789
down €1,789 (-54.5%), from €3,282 to €1,494
- Taxes -€1,309
down €1,309 (-26.5%), from €4,932 to €3,623
- Financial charges -€781
down €781 (-87.4%), from €893 to €112
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 | €135,918 | €140,082 | +€4,164 | +3.1% |
| Fixed assets | 21/28 | €45,457 | €56,588 | +€11,131 | +24.5% |
| Tangible fixed assets | 22/27 | €45,457 | €56,588 | +€11,131 | +24.5% |
| Plant, machinery and equipment | 23 | €16,160 | €13,743 | -€2,418 | -15.0% |
| Furniture and vehicles | 24 | €29,296 | €42,845 | +€13,549 | +46.2% |
| Current assets | 29/58 | €90,461 | €83,494 | -€6,967 | -7.7% |
| Amounts receivable within one year | 40/41 | €44,920 | €31,366 | -€13,554 | -30.2% |
| Trade receivables | 40 | €14,853 | - | -€14,853 | |
| Other amounts receivable | 41 | €30,068 | €31,366 | +€1,298 | +4.3% |
| Cash at bank and in hand | 54/58 | €32,641 | €30,138 | -€2,504 | -7.7% |
| Deferred charges and accrued income | 490/1 | €12,900 | €21,991 | +€9,091 | +70.5% |
| Total equity and liabilities | 10/49 | €135,918 | €140,082 | +€4,164 | +3.1% |
| Equity | 10/15 | €89,212 | €97,890 | +€8,678 | +9.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €70,612 | €79,290 | +€8,678 | +12.3% |
| Distributable reserves | 133 | €70,612 | €79,290 | +€8,678 | +12.3% |
| Amounts payable | 17/49 | €46,706 | €42,192 | -€4,514 | -9.7% |
| Amounts payable within one year | 42/48 | €46,706 | €42,192 | -€4,514 | -9.7% |
| Trade debts | 44 | €21,624 | €18,668 | -€2,957 | -13.7% |
| Suppliers | 440/4 | €21,624 | €18,668 | -€2,957 | -13.7% |
| Taxes, remuneration and social security | 45 | - | €3,623 | +€3,623 | |
| Taxes | 450/3 | - | €3,623 | +€3,623 | |
| Other amounts payable | 47/48 | €25,082 | €19,902 | -€5,180 | -20.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,349 | €12,993 | +€2,644 | +25.5% |
| Other operating charges | 640/8 | €3,282 | €1,494 | -€1,789 | -54.5% |
| Gross operating margin | 9900 | €33,005 | €26,900 | -€6,104 | -18.5% |
| Operating profit (loss) | 9901 | €19,373 | €12,413 | -€6,960 | -35.9% |
| Financial income | 75/76B | €467 | - | -€467 | |
| Recurring financial income | 75 | €467 | - | -€467 | |
| Financial charges | 65/66B | €893 | €112 | -€781 | -87.4% |
| Recurring financial charges | 65 | €893 | €112 | -€781 | -87.4% |
| Profit (loss) for the period before taxes | 9903 | €18,946 | €12,301 | -€6,645 | -35.1% |
| Income taxes | 67/77 | €4,932 | €3,623 | -€1,309 | -26.5% |
| Profit (loss) for the period | 9904 | €14,014 | €8,678 | -€5,336 | -38.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,014 | €8,678 | -€5,336 | -38.1% |
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 8 October 2026 via checked.be.