BANTU CONCEPT: 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.
BANTU CONCEPT
Largest movements
- Receivables within one year +€5,811
up €5,811 (+38.7%), from €15,031 to €20,842
of which Trade receivables: +€6,538
- Cash -€661
down €661 (-98.8%), from €669 to €8
mainly Receivables within one year (-€5,811) and Trade debts (-€2,633)
- Deferred charges and accrued income +€285
up €285 (+10.4%), from €2,741 to €3,026
- Profit (loss) carried forward +€3,943
up €3,943, from -€1,519 to €2,424
- Tax, wage and social debts +€3,837
up €3,837 (+52.4%), from €7,321 to €11,158
- Trade debts -€2,633
down €2,633 (-60.1%), from €4,379 to €1,746
- Other debts +€288
up €288 (+5.5%), from €5,260 to €5,548
- Turnover -€45,130
down €45,130 (-52.0%), from €86,754 to €41,624
- Purchases and services -€44,404
down €44,404 (-55.1%), from €80,594 to €36,190
- Taxes -€1,701
down €1,701 (-56.4%), from €3,015 to €1,314
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 | €18,441 | €23,876 | +€5,435 | +29.5% |
| Current assets | 29/58 | €18,441 | €23,876 | +€5,435 | +29.5% |
| Amounts receivable within one year | 40/41 | €15,031 | €20,842 | +€5,811 | +38.7% |
| Trade receivables | 40 | €12,175 | €18,713 | +€6,538 | +53.7% |
| Other amounts receivable | 41 | €2,856 | €2,129 | -€727 | -25.5% |
| Cash at bank and in hand | 54/58 | €669 | €8 | -€661 | -98.8% |
| Deferred charges and accrued income | 490/1 | €2,741 | €3,026 | +€285 | +10.4% |
| Total equity and liabilities | 10/49 | €18,441 | €23,876 | +€5,435 | +29.5% |
| Equity | 10/15 | €1,481 | €5,424 | +€3,943 | +266% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | - | -€3,000 | |
| Issued capital | 100 | €3,000 | - | -€3,000 | |
| Profit (loss) carried forward | 14 | -€1,519 | €2,424 | +€3,943 | |
| Amounts payable | 17/49 | €16,960 | €18,452 | +€1,492 | +8.8% |
| Amounts payable within one year | 42/48 | €16,960 | €18,452 | +€1,492 | +8.8% |
| Trade debts | 44 | €4,379 | €1,746 | -€2,633 | -60.1% |
| Suppliers | 440/4 | €4,379 | €1,746 | -€2,633 | -60.1% |
| Taxes, remuneration and social security | 45 | €7,321 | €11,158 | +€3,837 | +52.4% |
| Taxes | 450/3 | €7,321 | €11,158 | +€3,837 | +52.4% |
| Other amounts payable | 47/48 | €5,260 | €5,548 | +€288 | +5.5% |
| Turnover | 70 | €86,754 | €41,624 | -€45,130 | -52.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €80,594 | €36,190 | -€44,404 | -55.1% |
| Other operating charges | 640/8 | €510 | €0 | -€510 | -100% |
| Gross operating margin | 9900 | €6,160 | €5,434 | -€726 | -11.8% |
| Operating profit (loss) | 9901 | €5,650 | €5,434 | -€216 | -3.8% |
| Financial income | 75/76B | - | €0 | = | |
| Recurring financial income | 75 | - | €0 | = | |
| Financial charges | 65/66B | €172 | €177 | +€5 | +2.9% |
| Recurring financial charges | 65 | €172 | €177 | +€5 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | €5,478 | €5,257 | -€221 | -4.0% |
| Income taxes | 67/77 | €3,015 | €1,314 | -€1,701 | -56.4% |
| Profit (loss) for the period | 9904 | €2,463 | €3,943 | +€1,480 | +60.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,463 | €3,943 | +€1,480 | +60.1% |
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 14 October 2026 via checked.be.