BANYAN: 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.
What changed
BANYAN
NACE 70.100, Activities of head offices
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€5,770
2024 · -€52,951+€58,721
Equity
€914,133
2024 · €908,363+€5,770
Cash
€5,798
2024 · -+€5,798
Balance sheet total
€2.7m
2024 · €2.8m-€84,992
Largest movements
Assets
- Tangible fixed assets -€64,610
down €64,610 (-2.4%), from €2.6m to €2.6m
of which Land and buildings: -€61,723
Equity and liabilities
- Debts after one year -€56,106
down €56,106 (-7.7%), from €727,781 to €671,675
Income statement
- Gross operating margin +€59,711
up €59,711 (+407.6%), from €14,649 to €74,360
- Other operating charges +€2,646
up €2,646 (+150.7%), from €1,756 to €4,402
- Financial charges -€1,770
down €1,770 (-19.7%), from €9,000 to €7,230
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.
Result 2024
-€52,951
Gross operating margin
+€59,711
Depreciation
-€116
Other operating charges
-€2,646
Financial income
-€1
Financial charges
+€1,770
Deferred taxes and other
+€2
Result 2025
€5,770
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.
From operations
+€61,874
Investment
€0
Financing
-€56,076
Cash 2024
€0
From operations (derived)
+€61,874
Net result for the year
+€5,770
Depreciation
+€64,610
Stocks and contracts
+€19,835
Receivables within one year
+€6,345
Provisions
-€7,652
Trade debts
-€19,296
Tax, wage and social debts
-€5,629
Other debts
-€246
Accrued charges and deferred income
-€1,863
Financing
-€56,076
Debts after one year
-€56,106
Current portion of long-term debt
+€5,108
Short-term financial debts
-€5,078
Cash 2025
€5,798
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,777,257 | €2,692,265 | -€84,992 | -3.1% |
| Fixed assets | 21/28 | €2,646,292 | €2,581,682 | -€64,610 | -2.4% |
| Tangible fixed assets | 22/27 | €2,646,292 | €2,581,682 | -€64,610 | -2.4% |
| Land and buildings | 22 | €2,638,430 | €2,576,706 | -€61,723 | -2.3% |
| Furniture and vehicles | 24 | €7,862 | €4,975 | -€2,887 | -36.7% |
| Current assets | 29/58 | €130,965 | €110,583 | -€20,382 | -15.6% |
| Stocks and contracts in progress | 3 | €65,475 | €45,640 | -€19,835 | -30.3% |
| Stocks | 30/36 | €65,475 | €45,640 | -€19,835 | -30.3% |
| Amounts receivable within one year | 40/41 | €65,490 | €59,145 | -€6,345 | -9.7% |
| Trade receivables | 40 | €65,455 | €59,145 | -€6,310 | -9.6% |
| Other amounts receivable | 41 | €35 | - | -€35 | |
| Cash at bank and in hand | 54/58 | - | €5,798 | +€5,798 | |
| Total equity and liabilities | 10/49 | €2,777,257 | €2,692,265 | -€84,992 | -3.1% |
| Equity | 10/15 | €908,363 | €914,133 | +€5,770 | +0.6% |
| Contributions | 10/11 | €111,684 | €111,684 | = | 0.0% |
| Reserves | 13 | €796,678 | €802,448 | +€5,770 | +0.7% |
| Tax-exempt reserves | 132 | €663,394 | €640,437 | -€22,956 | -3.5% |
| Distributable reserves | 133 | €133,285 | €162,011 | +€28,726 | +21.6% |
| Provisions and deferred taxes | 16 | €214,881 | €207,229 | -€7,652 | -3.6% |
| Deferred taxes | 168 | €214,881 | €207,229 | -€7,652 | -3.6% |
| Amounts payable | 17/49 | €1,654,013 | €1,570,903 | -€83,110 | -5.0% |
| Amounts payable after more than one year | 17 | €727,781 | €671,675 | -€56,106 | -7.7% |
| Financial debts | 170/4 | €727,781 | €671,675 | -€56,106 | -7.7% |
| Amounts payable within one year | 42/48 | €921,669 | €896,528 | -€25,140 | -2.7% |
| Current portion of amounts payable after more than one year | 42 | €50,998 | €56,106 | +€5,108 | +10.0% |
| Financial debts | 43 | €5,078 | - | -€5,078 | |
| Credit institutions | 430/8 | €5,078 | - | -€5,078 | |
| Trade debts | 44 | €23,909 | €4,613 | -€19,296 | -80.7% |
| Suppliers | 440/4 | €23,909 | €4,613 | -€19,296 | -80.7% |
| Taxes, remuneration and social security | 45 | €12,915 | €7,286 | -€5,629 | -43.6% |
| Taxes | 450/3 | €12,915 | €7,286 | -€5,629 | -43.6% |
| Other amounts payable | 47/48 | €828,769 | €828,524 | -€246 | 0.0% |
| Accrued charges and deferred income | 492/3 | €4,563 | €2,700 | -€1,863 | -40.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,495 | €64,610 | +€116 | +0.2% |
| Other operating charges | 640/8 | €1,756 | €4,402 | +€2,646 | +150.7% |
| Gross operating margin | 9900 | €14,649 | €74,360 | +€59,711 | +407.6% |
| Operating profit (loss) | 9901 | -€51,602 | €5,348 | +€56,950 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €9,000 | €7,230 | -€1,770 | -19.7% |
| Recurring financial charges | 65 | €9,000 | €7,230 | -€1,770 | -19.7% |
| Profit (loss) for the period before taxes | 9903 | -€60,601 | -€1,882 | +€58,718 | +96.9% |
| Transfer from deferred taxes | 780 | €7,650 | €7,652 | +€2 | 0.0% |
| Profit (loss) for the period | 9904 | -€52,951 | €5,770 | +€58,721 | |
| Transfer from tax-exempt reserves | 789 | €22,949 | €22,956 | +€7 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,002 | €28,726 | +€58,728 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.