BANSAL: 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.
BANSAL
Largest movements
- Stocks and contracts +€19,203
up €19,203 (+96.0%), from €20,001 to €39,204
- Tangible fixed assets +€13,381
up €13,381 (+52.8%), from €25,352 to €38,732
of which Furniture and vehicles: +€12,673
- Receivables within one year -€10,709
down €10,709 (-64.8%), from €16,529 to €5,820
of which Other amounts receivable: -€9,688
- Debts after one year +€12,808
up €12,808 (+793%), from €1,614 to €14,422
- Other debts +€12,251
new in 2024: €12,251
- Tax, wage and social debts -€5,579
down €5,579 (-93.5%), from €5,969 to €390
of which Taxes: -€5,969
- Trade debts +€1,919
new in 2024: €1,919
- Turnover -€201,728
down €201,728 (-36.2%), from €558,011 to €356,283
- Purchases and services -€159,674
down €159,674 (-31.6%), from €505,501 to €345,827
- Gross operating margin -€37,755
down €37,755 (-63.7%), from €59,300 to €21,545
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €66,239 | €88,110 | +€21,871 | +33.0% |
| Fixed assets | 21/28 | €26,220 | €39,601 | +€13,381 | +51.0% |
| Tangible fixed assets | 22/27 | €25,352 | €38,732 | +€13,381 | +52.8% |
| Furniture and vehicles | 24 | €25,352 | €38,025 | +€12,673 | +50.0% |
| Other tangible fixed assets | 26 | - | €707 | +€707 | |
| Financial fixed assets | 28 | €869 | €869 | = | 0.0% |
| Current assets | 29/58 | €40,019 | €48,509 | +€8,490 | +21.2% |
| Stocks and contracts in progress | 3 | €20,001 | €39,204 | +€19,203 | +96.0% |
| Stocks | 30/36 | €20,001 | €39,204 | +€19,203 | +96.0% |
| Amounts receivable within one year | 40/41 | €16,529 | €5,820 | -€10,709 | -64.8% |
| Trade receivables | 40 | €3,515 | €2,494 | -€1,021 | -29.1% |
| Other amounts receivable | 41 | €13,015 | €3,326 | -€9,688 | -74.4% |
| Cash at bank and in hand | 54/58 | €3,416 | €3,485 | +€68 | +2.0% |
| Deferred charges and accrued income | 490/1 | €72 | - | -€72 | |
| Total equity and liabilities | 10/49 | €66,239 | €88,110 | +€21,871 | +33.0% |
| Equity | 10/15 | €53,830 | €54,512 | +€682 | +1.3% |
| Contributions | 10/11 | €12,397 | €12,397 | = | 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 | €39,573 | €40,255 | +€682 | +1.7% |
| Amounts payable | 17/49 | €12,409 | €33,598 | +€21,189 | +171% |
| Amounts payable after more than one year | 17 | €1,614 | €14,422 | +€12,808 | +793% |
| Financial debts | 170/4 | €1,614 | €14,422 | +€12,808 | +793% |
| Amounts payable within one year | 42/48 | €10,795 | €19,176 | +€8,381 | +77.6% |
| Current portion of amounts payable after more than one year | 42 | €7 | - | -€7 | |
| Financial debts | 43 | €4,819 | €4,617 | -€202 | -4.2% |
| Credit institutions | 430/8 | €4,819 | €4,617 | -€202 | -4.2% |
| Trade debts | 44 | - | €1,919 | +€1,919 | |
| Suppliers | 440/4 | - | €1,919 | +€1,919 | |
| Taxes, remuneration and social security | 45 | €5,969 | €390 | -€5,579 | -93.5% |
| Taxes | 450/3 | €5,969 | - | -€5,969 | |
| Remuneration and social security | 454/9 | - | €390 | +€390 | |
| Other amounts payable | 47/48 | - | €12,251 | +€12,251 | |
| Turnover | 70 | €558,011 | €356,283 | -€201,728 | -36.2% |
| Non-recurring operating income | 76A | €6,783 | €11,079 | +€4,295 | +63.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €505,501 | €345,827 | -€159,674 | -31.6% |
| Remuneration, social security and pensions | 62 | €2,599 | - | -€2,599 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,409 | €2,868 | -€4,540 | -61.3% |
| Other operating charges | 640/8 | €4,406 | €1,419 | -€2,987 | -67.8% |
| Non-recurring operating charges | 66A | - | €6,382 | +€6,382 | |
| Gross operating margin | 9900 | €59,300 | €21,545 | -€37,755 | -63.7% |
| Operating profit (loss) | 9901 | €44,887 | €10,877 | -€34,010 | -75.8% |
| Financial charges | 65/66B | €1,440 | €1,706 | +€266 | +18.5% |
| Recurring financial charges | 65 | €1,440 | €1,706 | +€266 | +18.5% |
| Profit (loss) for the period before taxes | 9903 | €43,446 | €9,171 | -€34,276 | -78.9% |
| Income taxes | 67/77 | €7,696 | €8,488 | +€793 | +10.3% |
| Profit (loss) for the period | 9904 | €35,751 | €682 | -€35,069 | -98.1% |
| Profit (loss) for the period to be appropriated | 9905 | €35,751 | €682 | -€35,069 | -98.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.