BANOU: 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.
BANOU
Largest movements
- Receivables within one year +€15,627
up €15,627 (+793.9%), from €1,968 to €17,595
of which Trade receivables: +€13,418
- Tangible fixed assets +€2,667
new in 2025: €2,667
- Cash -€1,485
down €1,485 (-12.0%), from €12,353 to €10,868
mainly Receivables within one year (-€15,627) and Investment in fixed assets (net) (-€4,000)
- Trade debts +€10,315
up €10,315 (+198.9%), from €5,185 to €15,500
- Profit (loss) carried forward +€3,779
up €3,779 (+61.2%), from -€6,174 to -€2,396
- Tax, wage and social debts +€1,400
up €1,400 (+60.9%), from €2,300 to €3,700
- Other debts +€1,315
up €1,315 (+23.9%), from €5,511 to €6,825
- Gross operating margin +€5,158
up €5,158 (+734.0%), from €703 to €5,860
- Depreciation +€1,333
new in 2025: €1,333
- Other operating charges +€731
new in 2025: €731
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 | €14,321 | €31,130 | +€16,809 | +117.4% |
| Fixed assets | 21/28 | - | €2,667 | +€2,667 | |
| Tangible fixed assets | 22/27 | - | €2,667 | +€2,667 | |
| Furniture and vehicles | 24 | - | €2,667 | +€2,667 | |
| Current assets | 29/58 | €14,321 | €28,463 | +€14,142 | +98.7% |
| Amounts receivable within one year | 40/41 | €1,968 | €17,595 | +€15,627 | +793.9% |
| Trade receivables | 40 | €352 | €13,770 | +€13,418 | +3809.8% |
| Other amounts receivable | 41 | €1,616 | €3,825 | +€2,209 | +136.7% |
| Cash at bank and in hand | 54/58 | €12,353 | €10,868 | -€1,485 | -12.0% |
| Total equity and liabilities | 10/49 | €14,321 | €31,130 | +€16,809 | +117.4% |
| Equity | 10/15 | €1,326 | €5,104 | +€3,779 | +285.1% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,174 | -€2,396 | +€3,779 | +61.2% |
| Amounts payable | 17/49 | €12,996 | €26,026 | +€13,030 | +100.3% |
| Amounts payable within one year | 42/48 | €12,996 | €26,026 | +€13,030 | +100.3% |
| Trade debts | 44 | €5,185 | €15,500 | +€10,315 | +198.9% |
| Suppliers | 440/4 | €5,185 | €15,500 | +€10,315 | +198.9% |
| Taxes, remuneration and social security | 45 | €2,300 | €3,700 | +€1,400 | +60.9% |
| Remuneration and social security | 454/9 | €2,300 | €3,700 | +€1,400 | +60.9% |
| Other amounts payable | 47/48 | €5,511 | €6,825 | +€1,315 | +23.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,333 | +€1,333 | |
| Other operating charges | 640/8 | - | €731 | +€731 | |
| Gross operating margin | 9900 | €703 | €5,860 | +€5,158 | +734.0% |
| Operating profit (loss) | 9901 | €703 | €3,796 | +€3,093 | +440.2% |
| Financial income | 75/76B | €53 | €37 | -€16 | -29.6% |
| Recurring financial income | 75 | €53 | €37 | -€16 | -29.6% |
| Non-recurring financial income | 76B | €53 | €37 | -€16 | -29.6% |
| Financial charges | 65/66B | €72 | €54 | -€18 | -25.1% |
| Recurring financial charges | 65 | €72 | €54 | -€18 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | €683 | €3,779 | +€3,095 | +453.1% |
| Profit (loss) for the period | 9904 | €683 | €3,779 | +€3,095 | +453.1% |
| Profit (loss) for the period to be appropriated | 9905 | €683 | €3,779 | +€3,095 | +453.1% |
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 10 October 2026 via checked.be.