BANOMA: 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.
What changed
BANOMA
NACE 68.203, Renting and operating of own or leased non-residential real estate, excluding land
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€6,684
2024 · €855+€5,828
Equity
€155,343
2024 · €148,659+€6,684
Cash
€9,799
2024 · €36,294-€26,495
Balance sheet total
€752,858
2024 · €813,320-€60,462
Largest movements
Assets
- Tangible fixed assets -€41,345
down €41,345 (-5.4%), from €766,931 to €725,586
- Cash -€26,495
down €26,495 (-73.0%), from €36,294 to €9,799
mainly Other debts (-€65,050) and Deferred charges and accrued income (-€6,902)
Equity and liabilities
- Other debts -€65,050
down €65,050 (-10.8%), from €600,584 to €535,534
Income statement
- Gross operating margin +€4,053
up €4,053 (+7.2%), from €55,962 to €60,015
- Other operating charges -€1,744
down €1,744 (-12.4%), from €14,023 to €12,279
- Depreciation -€718
down €718 (-1.7%), from €42,447 to €41,729
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.
Result 2024
€855
Gross operating margin
+€4,053
Depreciation
+€718
Other operating charges
+€1,744
Financial income
+€0
Financial charges
-€105
Taxes
-€583
Result 2025
€6,684
raises the resultlowers the result
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.
From operations
-€26,161
Investment
-€384
Financing
+€50
Cash 2024
€36,294
From operations (derived)
-€26,161
Net result for the year
+€6,684
Depreciation
+€41,729
Receivables within one year
-€476
Deferred charges and accrued income
-€6,902
Provisions
-€3,025
Trade debts
+€6,621
Tax, wage and social debts
+€1,999
Advances received
-€1,100
Other debts
-€65,050
Accrued charges and deferred income
-€6,639
Investment (derived)
-€384
Investment in fixed assets (net)
-€384
Financing
+€50
Debts after one year
+€50
Cash 2025
€9,799
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €813,320 | €752,858 | -€60,462 | -7.4% |
| Fixed assets | 21/28 | €766,931 | €725,586 | -€41,345 | -5.4% |
| Tangible fixed assets | 22/27 | €766,931 | €725,586 | -€41,345 | -5.4% |
| Land and buildings | 22 | €766,931 | €725,586 | -€41,345 | -5.4% |
| Current assets | 29/58 | €46,389 | €27,272 | -€19,117 | -41.2% |
| Amounts receivable within one year | 40/41 | €3,664 | €4,140 | +€476 | +13.0% |
| Trade receivables | 40 | €3,600 | €4,140 | +€540 | +15.0% |
| Other amounts receivable | 41 | €64 | €0 | -€64 | -100% |
| Cash at bank and in hand | 54/58 | €36,294 | €9,799 | -€26,495 | -73.0% |
| Deferred charges and accrued income | 490/1 | €6,431 | €13,333 | +€6,902 | +107% |
| Total equity and liabilities | 10/49 | €813,320 | €752,858 | -€60,462 | -7.4% |
| Equity | 10/15 | €148,659 | €155,343 | +€6,684 | +4.5% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €173,675 | €180,359 | +€6,684 | +3.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €134,938 | €125,861 | -€9,076 | -6.7% |
| Distributable reserves | 133 | €38,738 | €54,498 | +€15,760 | +40.7% |
| Profit (loss) carried forward | 14 | -€86,990 | -€86,990 | = | 0.0% |
| Provisions and deferred taxes | 16 | €41,419 | €38,394 | -€3,025 | -7.3% |
| Deferred taxes | 168 | €41,419 | €38,394 | -€3,025 | -7.3% |
| Amounts payable | 17/49 | €623,242 | €559,122 | -€64,120 | -10.3% |
| Amounts payable after more than one year | 17 | €265 | €315 | +€50 | +18.9% |
| Other amounts payable | 178/9 | €265 | €315 | +€50 | +18.9% |
| Amounts payable within one year | 42/48 | €616,337 | €558,807 | -€57,531 | -9.3% |
| Trade debts | 44 | €13,480 | €20,101 | +€6,621 | +49.1% |
| Suppliers | 440/4 | €13,480 | €20,101 | +€6,621 | +49.1% |
| Advances received on contracts in progress | 46 | €1,100 | €0 | -€1,100 | -100% |
| Taxes, remuneration and social security | 45 | €1,173 | €3,172 | +€1,999 | +170% |
| Taxes | 450/3 | €1,173 | €3,172 | +€1,999 | +170% |
| Other amounts payable | 47/48 | €600,584 | €535,534 | -€65,050 | -10.8% |
| Accrued charges and deferred income | 492/3 | €6,639 | €0 | -€6,639 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,447 | €41,729 | -€718 | -1.7% |
| Other operating charges | 640/8 | €14,023 | €12,279 | -€1,744 | -12.4% |
| Gross operating margin | 9900 | €55,962 | €60,015 | +€4,053 | +7.2% |
| Operating profit (loss) | 9901 | -€508 | €6,008 | +€6,516 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €669 | €774 | +€105 | +15.7% |
| Recurring financial charges | 65 | €669 | €774 | +€105 | +15.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,177 | €5,234 | +€6,411 | |
| Transfer from deferred taxes | 780 | €3,025 | €3,025 | = | 0.0% |
| Income taxes | 67/77 | €993 | €1,576 | +€583 | +58.7% |
| Profit (loss) for the period | 9904 | €855 | €6,684 | +€5,828 | +682% |
| Transfer from tax-exempt reserves | 789 | €9,076 | €9,076 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,932 | €15,760 | +€5,828 | +58.7% |
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 28 October 2026 via checked.be.