BANYAK: what changed
Two fiscal 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.
BANYAK
Largest movements
- Cash -€8,007
down €8,007 (-51.4%), from €15,585 to €7,578
mainly Net result for the year (-€17,095) and Trade debts (-€1,960)
- Receivables within one year -€6,198
down €6,198 (-83.7%), from €7,406 to €1,207
of which Other amounts receivable: -€3,932
- Tangible fixed assets -€2,287
down €2,287 (-70.6%), from €3,240 to €953
- Deferred charges and accrued income -€1,004
down €1,004 (-74.0%), from €1,358 to €353
- Profit (loss) carried forward -€17,095
down €17,095 (-261.2%), from -€6,544 to -€23,639
- Trade debts -€1,960
down €1,960 (-51.2%), from €3,830 to €1,870
- Other debts +€1,562
up €1,562 (+11.9%), from €13,124 to €14,686
- Gross operating margin +€5,863
up €5,863 (+32.0%), from -€18,343 to -€12,480
- Financial charges -€5,489
down €5,489 (-81.5%), from €6,738 to €1,250
- Purchases and services +€5,323
up €5,323 (+28.6%), from €18,625 to €23,947
- Other operating charges -€350
down €350 (-29.1%), from €1,203 to €853
- Depreciation -€298
down €298 (-11.5%), from €2,586 to €2,287
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 | €27,639 | €10,141 | -€17,497 | -63.3% |
| Fixed assets | 21/28 | €3,290 | €1,003 | -€2,287 | -69.5% |
| Tangible fixed assets | 22/27 | €3,240 | €953 | -€2,287 | -70.6% |
| Furniture and vehicles | 24 | €3,240 | €953 | -€2,287 | -70.6% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €24,348 | €9,138 | -€15,210 | -62.5% |
| Amounts receivable within one year | 40/41 | €7,406 | €1,207 | -€6,198 | -83.7% |
| Trade receivables | 40 | €2,266 | - | -€2,266 | |
| Other amounts receivable | 41 | €5,139 | €1,207 | -€3,932 | -76.5% |
| Cash at bank and in hand | 54/58 | €15,585 | €7,578 | -€8,007 | -51.4% |
| Deferred charges and accrued income | 490/1 | €1,358 | €353 | -€1,004 | -74.0% |
| Total equity and liabilities | 10/49 | €27,639 | €10,141 | -€17,497 | -63.3% |
| Equity | 10/15 | €10,456 | -€6,639 | -€17,095 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €7,000 | €7,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,000 | €7,000 | = | 0.0% |
| Other | 1319 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,544 | -€23,639 | -€17,095 | -261.2% |
| Amounts payable | 17/49 | €17,183 | €16,780 | -€403 | -2.3% |
| Amounts payable within one year | 42/48 | €17,183 | €16,780 | -€403 | -2.3% |
| Trade debts | 44 | €3,830 | €1,870 | -€1,960 | -51.2% |
| Suppliers | 440/4 | €3,830 | €1,870 | -€1,960 | -51.2% |
| Taxes, remuneration and social security | 45 | €229 | €224 | -€5 | -2.1% |
| Taxes | 450/3 | €229 | €224 | -€5 | -2.1% |
| Other amounts payable | 47/48 | €13,124 | €14,686 | +€1,562 | +11.9% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €18,625 | €23,947 | +€5,323 | +28.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,586 | €2,287 | -€298 | -11.5% |
| Other operating charges | 640/8 | €1,203 | €853 | -€350 | -29.1% |
| Non-recurring operating charges | 66A | €2,340 | - | -€2,340 | |
| Gross operating margin | 9900 | -€18,343 | -€12,480 | +€5,863 | +32.0% |
| Operating profit (loss) | 9901 | -€24,473 | -€15,621 | +€8,852 | +36.2% |
| Financial charges | 65/66B | €6,738 | €1,250 | -€5,489 | -81.5% |
| Recurring financial charges | 65 | €6,738 | €1,250 | -€5,489 | -81.5% |
| Profit (loss) for the period before taxes | 9903 | -€31,211 | -€16,870 | +€14,341 | +45.9% |
| Income taxes | 67/77 | €243 | €224 | -€19 | -7.7% |
| Profit (loss) for the period | 9904 | -€31,454 | -€17,095 | +€14,360 | +45.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,454 | -€17,095 | +€14,360 | +45.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.