BAnut: 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.
BAnut
Largest movements
- Tangible fixed assets -€1,000
down €1,000 (-56.0%), from €1,786 to €786
- Receivables within one year +€964
up €964 (+224%), from €430 to €1,394
of which Trade receivables: +€1,058
- Cash -€254
down €254 (-41.3%), from €614 to €360
mainly Net result for the year (-€7,662) and Receivables within one year (-€964)
- Profit (loss) carried forward -€7,662
down €7,662 (-164%), from -€4,674 to -€12,336
- Other debts +€4,279
up €4,279 (+100%), from €4,275 to €8,554
- Tax, wage and social debts +€3,468
up €3,468 (+307%), from €1,129 to €4,597
- Trade debts -€374
down €374 (-18.7%), from €1,999 to €1,625
- Taxes +€2,921
new in 2025: €2,921
- Gross operating margin -€650
down €650 (-30.9%), from -€2,108 to -€2,759
- Other operating charges +€485
up €485 (+92.6%), from €524 to €1,009
- Financial charges -€380
down €380 (-89.3%), from €426 to €45
- Financial income +€73
new in 2025: €73
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 | €2,830 | €2,541 | -€289 | -10.2% |
| Fixed assets | 21/28 | €1,786 | €786 | -€1,000 | -56.0% |
| Tangible fixed assets | 22/27 | €1,786 | €786 | -€1,000 | -56.0% |
| Plant, machinery and equipment | 23 | €1,786 | €786 | -€1,000 | -56.0% |
| Current assets | 29/58 | €1,044 | €1,754 | +€711 | +68.1% |
| Amounts receivable within one year | 40/41 | €430 | €1,394 | +€964 | +224% |
| Trade receivables | 40 | €336 | €1,394 | +€1,058 | +315% |
| Other amounts receivable | 41 | €94 | - | -€94 | |
| Cash at bank and in hand | 54/58 | €614 | €360 | -€254 | -41.3% |
| Total equity and liabilities | 10/49 | €2,830 | €2,541 | -€289 | -10.2% |
| Equity | 10/15 | -€4,574 | -€12,236 | -€7,662 | -168% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,674 | -€12,336 | -€7,662 | -164% |
| Amounts payable | 17/49 | €7,404 | €14,776 | +€7,373 | +99.6% |
| Amounts payable within one year | 42/48 | €7,404 | €14,776 | +€7,373 | +99.6% |
| Trade debts | 44 | €1,999 | €1,625 | -€374 | -18.7% |
| Suppliers | 440/4 | €1,999 | €1,625 | -€374 | -18.7% |
| Taxes, remuneration and social security | 45 | €1,129 | €4,597 | +€3,468 | +307% |
| Taxes | 450/3 | €1,129 | €4,597 | +€3,468 | +307% |
| Other amounts payable | 47/48 | €4,275 | €8,554 | +€4,279 | +100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,000 | €1,000 | = | 0.0% |
| Other operating charges | 640/8 | €524 | €1,009 | +€485 | +92.6% |
| Gross operating margin | 9900 | -€2,108 | -€2,759 | -€650 | -30.9% |
| Operating profit (loss) | 9901 | -€3,632 | -€4,768 | -€1,136 | -31.3% |
| Financial income | 75/76B | - | €73 | +€73 | |
| Recurring financial income | 75 | - | €73 | +€73 | |
| Financial charges | 65/66B | €426 | €45 | -€380 | -89.3% |
| Recurring financial charges | 65 | €426 | €45 | -€380 | -89.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,058 | -€4,741 | -€683 | -16.8% |
| Income taxes | 67/77 | - | €2,921 | +€2,921 | |
| Profit (loss) for the period | 9904 | -€4,058 | -€7,662 | -€3,604 | -88.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,058 | -€7,662 | -€3,604 | -88.8% |
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 20 October 2026 via checked.be.