BANSA: 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.
BANSA
Largest movements
- Receivables within one year +€48,997
up €48,997 (+146%), from €33,559 to €82,556
of which Other amounts receivable: +€33,557
- Cash +€8,486
up €8,486 (+127%), from €6,680 to €15,165
mainly Net result for the year (+€42,791) and Depreciation (+€7,731)
- Tangible fixed assets -€7,731
down €7,731 (-32.1%), from €24,094 to €16,363
- Profit (loss) carried forward +€42,791
up €42,791 (+115%), from €37,136 to €79,927
- Tax, wage and social debts +€3,719
up €3,719 (+15.8%), from €23,536 to €27,255
of which Taxes: +€5,719
- Trade debts +€3,018
up €3,018 (+628%), from €481 to €3,499
- Gross operating margin +€40,789
up €40,789 (+179%), from €22,742 to €63,531
- Taxes +€9,137
up €9,137 (+305%), from €3,000 to €12,137
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 | €66,153 | €115,681 | +€49,529 | +74.9% |
| Fixed assets | 21/28 | €24,094 | €16,363 | -€7,731 | -32.1% |
| Tangible fixed assets | 22/27 | €24,094 | €16,363 | -€7,731 | -32.1% |
| Furniture and vehicles | 24 | €24,094 | €16,363 | -€7,731 | -32.1% |
| Current assets | 29/58 | €42,059 | €99,319 | +€57,260 | +136% |
| Amounts receivable within one year | 40/41 | €33,559 | €82,556 | +€48,997 | +146% |
| Trade receivables | 40 | - | €15,441 | +€15,441 | |
| Other amounts receivable | 41 | €33,559 | €67,115 | +€33,557 | +100.0% |
| Cash at bank and in hand | 54/58 | €6,680 | €15,165 | +€8,486 | +127% |
| Deferred charges and accrued income | 490/1 | €1,821 | €1,597 | -€223 | -12.3% |
| Total equity and liabilities | 10/49 | €66,153 | €115,681 | +€49,529 | +74.9% |
| Equity | 10/15 | €42,136 | €84,927 | +€42,791 | +102% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,136 | €79,927 | +€42,791 | +115% |
| Amounts payable | 17/49 | €24,017 | €30,754 | +€6,738 | +28.1% |
| Amounts payable within one year | 42/48 | €24,017 | €30,754 | +€6,738 | +28.1% |
| Trade debts | 44 | €481 | €3,499 | +€3,018 | +628% |
| Suppliers | 440/4 | €481 | €3,499 | +€3,018 | +628% |
| Taxes, remuneration and social security | 45 | €23,536 | €27,255 | +€3,719 | +15.8% |
| Taxes | 450/3 | €21,536 | €27,255 | +€5,719 | +26.6% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,423 | €7,731 | +€308 | +4.1% |
| Other operating charges | 640/8 | €1,138 | €612 | -€525 | -46.2% |
| Gross operating margin | 9900 | €22,742 | €63,531 | +€40,789 | +179% |
| Operating profit (loss) | 9901 | €14,181 | €55,187 | +€41,006 | +289% |
| Financial charges | 65/66B | €163 | €259 | +€97 | +59.3% |
| Recurring financial charges | 65 | €163 | €259 | +€97 | +59.3% |
| Profit (loss) for the period before taxes | 9903 | €14,018 | €54,928 | +€40,909 | +292% |
| Income taxes | 67/77 | €3,000 | €12,137 | +€9,137 | +305% |
| Profit (loss) for the period | 9904 | €11,018 | €42,791 | +€31,772 | +288% |
| Profit (loss) for the period to be appropriated | 9905 | €11,018 | €42,791 | +€31,772 | +288% |
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 30 October 2026 via checked.be.