BANYAN 3D: 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.
BANYAN 3D
Largest movements
- Receivables within one year +€16,720
up €16,720 (+104%), from €16,128 to €32,847
of which Other amounts receivable: +€10,172
- Current investments +€12,000
up €12,000 (+8.0%), from €150,000 to €162,000
- Other debts +€185,914
up €185,914 (+671%), from €27,720 to €213,634
- Reserves -€161,750
down €161,750 (-56.7%), from €285,057 to €123,307
of which Distributable reserves: -€161,750
- Gross operating margin -€24,519
down €24,519 (-27.2%), from €90,275 to €65,756
- Taxes -€10,630
down €10,630 (-44.1%), from €24,079 to €13,449
- Depreciation -€1,634
down €1,634 (-33.7%), from €4,857 to €3,223
- Financial income +€1,369
up €1,369 (+57.5%), from €2,381 to €3,750
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 | €330,376 | €354,618 | +€24,242 | +7.3% |
| Fixed assets | 21/28 | €6,882 | €3,659 | -€3,223 | -46.8% |
| Tangible fixed assets | 22/27 | €6,882 | €3,659 | -€3,223 | -46.8% |
| Plant, machinery and equipment | 23 | €4,868 | €2,734 | -€2,134 | -43.8% |
| Furniture and vehicles | 24 | €2,014 | €925 | -€1,088 | -54.0% |
| Current assets | 29/58 | €323,494 | €350,959 | +€27,465 | +8.5% |
| Amounts receivable within one year | 40/41 | €16,128 | €32,847 | +€16,720 | +104% |
| Trade receivables | 40 | €13,493 | €20,041 | +€6,548 | +48.5% |
| Other amounts receivable | 41 | €2,635 | €12,807 | +€10,172 | +386% |
| Current investments | 50/53 | €150,000 | €162,000 | +€12,000 | +8.0% |
| Cash at bank and in hand | 54/58 | €156,810 | €155,783 | -€1,027 | -0.7% |
| Deferred charges and accrued income | 490/1 | €556 | €328 | -€228 | -41.0% |
| Total equity and liabilities | 10/49 | €330,376 | €354,618 | +€24,242 | +7.3% |
| Equity | 10/15 | €293,117 | €131,367 | -€161,750 | -55.2% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €285,057 | €123,307 | -€161,750 | -56.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €285,057 | €123,307 | -€161,750 | -56.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €37,258 | €223,251 | +€185,992 | +499% |
| Amounts payable within one year | 42/48 | €37,258 | €223,251 | +€185,992 | +499% |
| Trade debts | 44 | €138 | €406 | +€268 | +194% |
| Suppliers | 440/4 | €138 | €406 | +€268 | +194% |
| Taxes, remuneration and social security | 45 | €9,400 | €9,211 | -€189 | -2.0% |
| Taxes | 450/3 | €9,400 | €9,211 | -€189 | -2.0% |
| Other amounts payable | 47/48 | €27,720 | €213,634 | +€185,914 | +671% |
| Non-recurring operating income | 76A | €1,240 | €0 | -€1,240 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,857 | €3,223 | -€1,634 | -33.7% |
| Other operating charges | 640/8 | €878 | €680 | -€198 | -22.5% |
| Gross operating margin | 9900 | €90,275 | €65,756 | -€24,519 | -27.2% |
| Operating profit (loss) | 9901 | €84,540 | €61,854 | -€22,687 | -26.8% |
| Financial income | 75/76B | €2,381 | €3,750 | +€1,369 | +57.5% |
| Recurring financial income | 75 | €2,381 | €3,750 | +€1,369 | +57.5% |
| Financial charges | 65/66B | €268 | €271 | +€3 | +1.1% |
| Recurring financial charges | 65 | €268 | €271 | +€3 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | €86,654 | €65,333 | -€21,321 | -24.6% |
| Income taxes | 67/77 | €24,079 | €13,449 | -€10,630 | -44.1% |
| Profit (loss) for the period | 9904 | €62,575 | €51,884 | -€10,691 | -17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €62,575 | €51,884 | -€10,691 | -17.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.