RED BANYAN: 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.
RED BANYAN
Largest movements
- Cash -€43,694
down €43,694 (-47.3%), from €92,289 to €48,596
mainly Other debts (-€45,870) and Contributions, distributions and other (-€44,765)
- Tangible fixed assets +€18,125
up €18,125 (+169%), from €10,716 to €28,841
of which Other tangible fixed assets: +€12,431
- Receivables within one year +€9,218
up €9,218 (+9.7%), from €94,545 to €103,762
of which Trade receivables: +€9,045
- Receivables after one year -€6,119
down €6,119 (-8.1%), from €75,784 to €69,665
- Other debts -€45,870
down €45,870 (-51.9%), from €88,396 to €42,527
- Reserves +€23,795
up €23,795 (+17.9%), from €132,755 to €156,550
- Tax, wage and social debts -€6,490
down €6,490 (-20.7%), from €31,349 to €24,858
of which Taxes: -€6,618
- Debts after one year +€6,202
up €6,202 (+1,820%), from €341 to €6,543
- Gross operating margin +€13,843
up €13,843 (+17.9%), from €77,175 to €91,018
- Depreciation +€2,487
up €2,487 (+70.5%), from €3,529 to €6,016
- Taxes +€946
up €946 (+5.5%), from €17,053 to €17,998
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 | €275,393 | €255,159 | -€20,234 | -7.3% |
| Fixed assets | 21/28 | €10,716 | €28,841 | +€18,125 | +169% |
| Tangible fixed assets | 22/27 | €10,716 | €28,841 | +€18,125 | +169% |
| Plant, machinery and equipment | 23 | €1,215 | €6,809 | +€5,593 | +460% |
| Furniture and vehicles | 24 | €7,833 | €7,934 | +€101 | +1.3% |
| Other tangible fixed assets | 26 | €1,668 | €14,099 | +€12,431 | +745% |
| Current assets | 29/58 | €264,677 | €226,318 | -€38,359 | -14.5% |
| Amounts receivable after more than one year | 29 | €75,784 | €69,665 | -€6,119 | -8.1% |
| Other amounts receivable | 291 | €75,784 | €69,665 | -€6,119 | -8.1% |
| Amounts receivable within one year | 40/41 | €94,545 | €103,762 | +€9,218 | +9.7% |
| Trade receivables | 40 | €17,070 | €26,115 | +€9,045 | +53.0% |
| Other amounts receivable | 41 | €77,475 | €77,647 | +€172 | +0.2% |
| Cash at bank and in hand | 54/58 | €92,289 | €48,596 | -€43,694 | -47.3% |
| Deferred charges and accrued income | 490/1 | €2,059 | €4,295 | +€2,236 | +109% |
| Total equity and liabilities | 10/49 | €275,393 | €255,159 | -€20,234 | -7.3% |
| Equity | 10/15 | €151,355 | €175,150 | +€23,795 | +15.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €132,755 | €156,550 | +€23,795 | +17.9% |
| Distributable reserves | 133 | €132,755 | €156,550 | +€23,795 | +17.9% |
| Amounts payable | 17/49 | €124,038 | €80,009 | -€44,029 | -35.5% |
| Amounts payable after more than one year | 17 | €341 | €6,543 | +€6,202 | +1,820% |
| Other amounts payable | 178/9 | €341 | €6,543 | +€6,202 | +1,820% |
| Amounts payable within one year | 42/48 | €123,697 | €73,466 | -€50,231 | -40.6% |
| Trade debts | 44 | €3,952 | €6,081 | +€2,129 | +53.9% |
| Suppliers | 440/4 | €3,952 | €6,081 | +€2,129 | +53.9% |
| Taxes, remuneration and social security | 45 | €31,349 | €24,858 | -€6,490 | -20.7% |
| Taxes | 450/3 | €29,178 | €22,560 | -€6,618 | -22.7% |
| Remuneration and social security | 454/9 | €2,171 | €2,298 | +€127 | +5.9% |
| Other amounts payable | 47/48 | €88,396 | €42,527 | -€45,870 | -51.9% |
| Non-recurring operating income | 76A | - | €7,351 | +€7,351 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,529 | €6,016 | +€2,487 | +70.5% |
| Other operating charges | 640/8 | €1,119 | €582 | -€537 | -48.0% |
| Gross operating margin | 9900 | €77,175 | €91,018 | +€13,843 | +17.9% |
| Operating profit (loss) | 9901 | €72,527 | €84,420 | +€11,893 | +16.4% |
| Financial income | 75/76B | €2,427 | €2,265 | -€162 | -6.7% |
| Recurring financial income | 75 | €2,427 | €2,265 | -€162 | -6.7% |
| Financial charges | 65/66B | €108 | €128 | +€19 | +17.8% |
| Recurring financial charges | 65 | €108 | €128 | +€19 | +17.8% |
| Profit (loss) for the period before taxes | 9903 | €74,847 | €86,558 | +€11,712 | +15.6% |
| Income taxes | 67/77 | €17,053 | €17,998 | +€946 | +5.5% |
| Profit (loss) for the period | 9904 | €57,794 | €68,560 | +€10,766 | +18.6% |
| Profit (loss) for the period to be appropriated | 9905 | €57,794 | €68,560 | +€10,766 | +18.6% |
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 25 October 2026 via checked.be.