BANYAN SEED: 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 SEED
Largest movements
- Cash -€10,150
down €10,150 (-99.9%), from €10,164 to €14
mainly Other debts (-€9,366) and Net result for the year (-€785)
- Other debts -€9,366
down €9,366 (-18.9%), from €49,573 to €40,207
- Profit (loss) carried forward -€785
down €785 (-0.5%), from -€159,659 to -€160,443
- Gross operating margin -€635
down €635, from €571 to -€64
- Financial income -€635
no longer reported in 2025 (was €635)
- Financial charges +€113
up €113 (+119%), from €95 to €207
- Other operating charges +€14
up €14 (+2.8%), from €499 to €513
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 | €15,164 | €5,014 | -€10,150 | -66.9% |
| Current assets | 29/58 | €15,164 | €5,014 | -€10,150 | -66.9% |
| Amounts receivable within one year | 40/41 | €5,000 | €5,000 | = | 0.0% |
| Trade receivables | 40 | €5,000 | €5,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,164 | €14 | -€10,150 | -99.9% |
| Total equity and liabilities | 10/49 | €15,164 | €5,014 | -€10,150 | -66.9% |
| Equity | 10/15 | -€34,409 | -€35,193 | -€785 | -2.3% |
| Contributions | 10/11 | €123,391 | €123,391 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€159,659 | -€160,443 | -€785 | -0.5% |
| Amounts payable | 17/49 | €49,573 | €40,207 | -€9,366 | -18.9% |
| Amounts payable within one year | 42/48 | €49,573 | €40,207 | -€9,366 | -18.9% |
| Other amounts payable | 47/48 | €49,573 | €40,207 | -€9,366 | -18.9% |
| Other operating charges | 640/8 | €499 | €513 | +€14 | +2.8% |
| Non-recurring operating charges | 66A | €441 | - | -€441 | |
| Gross operating margin | 9900 | €571 | -€64 | -€635 | |
| Operating profit (loss) | 9901 | -€369 | -€577 | -€208 | -56.3% |
| Financial income | 75/76B | €635 | - | -€635 | |
| Recurring financial income | 75 | €635 | - | -€635 | |
| Financial charges | 65/66B | €95 | €207 | +€113 | +119% |
| Recurring financial charges | 65 | €95 | €207 | +€113 | +119% |
| Profit (loss) for the period before taxes | 9903 | €171 | -€785 | -€955 | |
| Profit (loss) for the period | 9904 | €171 | -€785 | -€955 | |
| Profit (loss) for the period to be appropriated | 9905 | €171 | -€785 | -€955 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.