BANYAS: 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.
BANYAS
Largest movements
- Receivables after one year -€27,000
down €27,000 (-21.8%), from €124,000 to €97,000
- Debts after one year -€17,944
down €17,944 (-14.2%), from €126,433 to €108,489
- Reserves -€8,188
down €8,188 (-7.3%), from €112,692 to €104,503
of which Distributable reserves: -€7,001
- Trade debts -€3,804
down €3,804 (-74.7%), from €5,093 to €1,289
- Gross operating margin -€2,520
down €2,520 (-69.5%), from -€3,628 to -€6,148
- Other operating charges +€1,726
up €1,726 (+183.5%), from €941 to €2,667
- Financial income -€433
down €433 (-11.9%), from €3,628 to €3,195
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 | €322,830 | €294,434 | -€28,396 | -8.8% |
| Fixed assets | 21/28 | €197,433 | €197,433 | = | 0.0% |
| Tangible fixed assets | 22/27 | €197,433 | €197,433 | = | 0.0% |
| Land and buildings | 22 | €197,433 | €197,433 | = | 0.0% |
| Current assets | 29/58 | €125,398 | €97,002 | -€28,396 | -22.6% |
| Amounts receivable after more than one year | 29 | €124,000 | €97,000 | -€27,000 | -21.8% |
| Other amounts receivable | 291 | €124,000 | €97,000 | -€27,000 | -21.8% |
| Amounts receivable within one year | 40/41 | €1,092 | €0 | -€1,092 | -100.0% |
| Other amounts receivable | 41 | €1,092 | €0 | -€1,092 | -100.0% |
| Cash at bank and in hand | 54/58 | €305 | €2 | -€304 | -99.4% |
| Total equity and liabilities | 10/49 | €322,830 | €294,434 | -€28,396 | -8.8% |
| Equity | 10/15 | €118,892 | €110,703 | -€8,188 | -6.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €112,692 | €104,503 | -€8,188 | -7.3% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,952 | €17,764 | -€1,188 | -6.3% |
| Distributable reserves | 133 | €91,885 | €84,884 | -€7,001 | -7.6% |
| Provisions and deferred taxes | 16 | €51,738 | €51,441 | -€297 | -0.6% |
| Provisions for liabilities and charges | 160/5 | €47,000 | €47,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €47,000 | €47,000 | = | 0.0% |
| Deferred taxes | 168 | €4,738 | €4,441 | -€297 | -6.3% |
| Amounts payable | 17/49 | €152,201 | €132,290 | -€19,911 | -13.1% |
| Amounts payable after more than one year | 17 | €126,433 | €108,489 | -€17,944 | -14.2% |
| Financial debts | 170/4 | €126,433 | €108,489 | -€17,944 | -14.2% |
| Amounts payable within one year | 42/48 | €25,768 | €23,267 | -€2,501 | -9.7% |
| Current portion of amounts payable after more than one year | 42 | €16,281 | €19,322 | +€3,041 | +18.7% |
| Trade debts | 44 | €5,093 | €1,289 | -€3,804 | -74.7% |
| Suppliers | 440/4 | €5,093 | €1,289 | -€3,804 | -74.7% |
| Other amounts payable | 47/48 | €4,394 | €2,656 | -€1,737 | -39.5% |
| Accrued charges and deferred income | 492/3 | €0 | €534 | +€534 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €941 | €2,667 | +€1,726 | +183.5% |
| Gross operating margin | 9900 | -€3,628 | -€6,148 | -€2,520 | -69.5% |
| Operating profit (loss) | 9901 | -€4,569 | -€8,815 | -€4,246 | -92.9% |
| Financial income | 75/76B | €3,628 | €3,195 | -€433 | -11.9% |
| Recurring financial income | 75 | €3,628 | €3,195 | -€433 | -11.9% |
| Financial charges | 65/66B | €2,864 | €2,865 | +€2 | +0.1% |
| Recurring financial charges | 65 | €2,864 | €2,865 | +€2 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,804 | -€8,485 | -€4,681 | -123.1% |
| Transfer from deferred taxes | 780 | €297 | €297 | = | 0.0% |
| Income taxes | 67/77 | €0 | €0 | -€0 | -100.0% |
| Profit (loss) for the period | 9904 | -€3,507 | -€8,188 | -€4,681 | -133.5% |
| Transfer from tax-exempt reserves | 789 | €1,188 | €1,188 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,319 | -€7,001 | -€4,681 | -201.8% |
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 4 October 2026 via checked.be.