Review pending. Every figure has been located on its cited source page in an AI-assisted source verification (matched to OCR text and compared cell by cell with the page image; read from the page image) (17 October 2026). Independent review has not yet been carried out, and these pages are not indexed.AI-assisted source check done; independent review pending; not indexed. About the review
BOA Niger
On this page
Company details
- Legal name
- BANK OF AFRICA NIGER
- Listing
- BOAN on the Bourse Régionale des Valeurs Mobilières, active (observed 2026-10-08)
- Sector
- Not classified (our classification from the stated principal activity)
- Financial year ends
- 31 December
Overview
Year ended 31 December 2025 · audited financial statements, signed / final · source
Read with these figures
- Auditor's emphasis of matter. Paragraphe d'observation — Correction d'une erreur relative à un exercice antérieur: the auditors draw attention to note 4.28, which describes the correction of an error on interest income unduly calculated on an overdraft over the 2023 and 2024 financial years; the correction was recorded under the PCB révisé and adjusted opening equity of the year ended 31 December 2025 (p4).
Full wording and sources
Auditor's emphasis of matter
Paragraphe d'observation — Correction d'une erreur relative à un exercice antérieur: the auditors draw attention to note 4.28, which describes the correction of an error on interest income unduly calculated on an overdraft over the 2023 and 2024 financial years; the correction was recorded under the PCB révisé and adjusted opening equity of the year ended 31 December 2025 (p4). The 31/12/2024 comparatives are printed as previously reported; 'Report à nouveau' 2025 prints (1 821).
Source: BANK OF AFRICA NIGER (B.O.A. NIGER) — Rapport des Commissaires aux Comptes sur les Etats Financiers Annuels (article 710 de l'Acte Uniforme de l'OHADA relatif au droit des sociétés commerciales et du GIE), Exercice clos le 31 décembre 2025 (dated 2026-02-20)
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PRODUIT NET BANCAIRE
XOF 21.1 billion
21,125 XOF millions · p19
−1.2% vs 2024
The bank's own total of its income lines before credit impairment and operating expenses, under its printed label. What it includes differs between banks; it is not revenue.
-
Profit / (loss) for the year
XOF 409 million
409 XOF millions · p19
−91.8% vs 2024
-
Total assets
XOF 292 billion
291,750 XOF millions · p16
−9.5% vs 2024
-
Customer deposits
XOF 183 billion
183,280 XOF millions · p17
+7.2% vs 2024
-
Total equity
XOF 36.1 billion
36,064 XOF millions · p17
−14.5% vs 2024
Large amounts are rounded for reading (XOF million / billion / trillion); exact figures as printed are under each amount and in the tables. No currency conversion.
Financial statements
Exact figures as printed. Each column comes from one filing; labels are as printed in the newest filing. Amounts in XOF millions unless the row says otherwise; brackets are negative.
† from a supplementary filing for the same year · ‡ signed audited statements preferred over a disputed figure · “–” is a printed dash, explained below the table
Column sources
- FY2025 — audited financial statements, signed / final; reported for the year · source
- FY2024 — audited financial statements, signed / final; comparative in the FY2025 filing · source
Income statement
| Line (as printed) | FY2025Audited financial statementsreported for the year | FY2024Audited financial statementscomparative in FY2025 filing |
|---|---|---|
| INTERETS ET PRODUITS ASSIMILES | 21,108 | 22,006 |
| INTERETS ET CHARGES ASSIMILEES | (6,377) | (7,559) |
| REVENUS DES TITRES A REVENU VARIABLE1 | 431 | 427 |
| COMMISSIONS (PRODUITS) | 4,076 | 4,419 |
| COMMISSIONS (CHARGES) | (194) | (218) |
| GAINS OU PERTES NETS SUR OPERATIONS DES2 | 1,107 | 1,221 |
| GAINS OU PERTES NETS SUR OPERATIONS DES3 | 42 | (3) |
| AUTRES PRODUITS D'EXPLOITATION BANCAIRE4 | 980 | 1,136 |
| AUTRES CHARGES D'EXPLOITATION BANCAIRE5 | (47) | (49) |
| PRODUIT NET BANCAIRE | 21,125 | 21,380 |
| SUBVENTIONS D'INVESTISSEMENT6 | 0 | 0 |
| CHARGES GENERALES D'EXPLOITATION7 | (12,746) | (12,063) |
| DOTATION AUX AMORTISSEMENTS ET AUX8 | (2,965) | (1,067) |
| RESULTAT BRUT D'EXPLOITATION | 5,414 | 8,251 |
| COUT DU RISQUE | (4,293) | (2,716) |
| RESULTAT D'EXPLOITATION | 1,122 | 5,535 |
| GAINS OU PERTES NETS SUR ACTIFS IMMOBILISES9 | 62 | 35 |
| RESULTAT AVANT IMPOT | 1,183 | 5,570 |
| IMPÖTS SUR LES BENEFICES | (774) | (568) |
| RESULTAT NET | 409 | 5,002 |
Notes and alternative reported figures (9)
- “REVENUS DES TITRES A REVENU VARIABLE” is an issuer-specific line, not mapped to a shared definition: PCB compte de résultat poste 3.
- “GAINS OU PERTES NETS SUR OPERATIONS DES” is an issuer-specific line, not mapped to a shared definition: PCB poste 6.
- “GAINS OU PERTES NETS SUR OPERATIONS DES” is an issuer-specific line, not mapped to a shared definition: PCB poste 7.
- “AUTRES PRODUITS D'EXPLOITATION BANCAIRE” is an issuer-specific line, not mapped to a shared definition: PCB poste 8.
- “AUTRES CHARGES D'EXPLOITATION BANCAIRE” is an issuer-specific line, not mapped to a shared definition: PCB poste 9.
- “SUBVENTIONS D'INVESTISSEMENT” is an issuer-specific line, not mapped to a shared definition: PCB poste 11.
- “CHARGES GENERALES D'EXPLOITATION” is an issuer-specific line, not mapped to a shared definition: PCB poste 12: staff costs and other general operating expenses.
- “DOTATION AUX AMORTISSEMENTS ET AUX”: mapping to a shared definition is uncertain. PCB poste 13: two-line label 'DOTATION AUX AMORTISSEMENTS ET AUX / DEPRECIATIONS DES IMMO. INCORP. & CORP.' (amounts after the first line); depreciation and impairment of fixed assets. 31/12/2025 value read on the render (visual_only; OCR returns the same figure), because the OCR check cannot skip the printed 31/12/2024 value before it.
- “GAINS OU PERTES NETS SUR ACTIFS IMMOBILISES” is an issuer-specific line, not mapped to a shared definition: PCB poste 17.
Balance sheet
| Line (as printed) | FY2025Audited financial statementsreported for the year | FY2024Audited financial statementscomparative in FY2025 filing |
|---|---|---|
| CAISSE BANQUE CENTRALE CCP | 12,535 | 13,691 |
| EFFETS PUBLICS ET VALEURS ASSIMILEES1 | 118,824 | 115,193 |
| CREANCES BANCAIRES ET ASSIMILEES | 8,362 | 6,037 |
| CREANCES SUR LA CLIENTELE | 128,447 | 162,488 |
| OBLIGATIONS ET AUTRES TITRES A REVENU FIXE2 | 2,067 | 2,670 |
| ACTIONS ET AUTRES TITRES A REVENU VARIABLE3 | 1,952 | 1,680 |
| ACTIONNAIRES OU ASSOCIES4 | –5 | –5 |
| AUTRES ACTIFS | 1,782 | 2,307 |
| COMPTES DE REGULARISATION6 | 1,165 | 1,237 |
| PARTICIPATIONS ET AUTRES TITRES DETENUS A LONG7 | 188 | 218 |
| PARTS DANS LES ENTREPRISES LIEES8 | 454 | 454 |
| PRETS SUBORDONNES9 | 856 | 823 |
| IMMOBILISATIONS INCORPORELLES | 462 | 789 |
| IMMOBILISATIONS CORPORELLES | 14,655 | 14,817 |
| TOTAL DE L'ACTIF | 291,750 | 322,404 |
| BANQUES CENTRALES CCP10 | –11 | –11 |
| DETTES INTERBANCAIRES ET ASSIMILEES | 64,413 | 100,683 |
| DETTES A L'EGARD DE LA CLIENTELE | 183,280 | 170,961 |
| DETTES REPRESENTEES PAR UN TITRE12 | –11 | –11 |
| AUTRES PASSIFS | 1,005 | 934 |
| COMPTES DE REGULARISATION13 | 3,295 | 4,055 |
| PROVISIONS | 3,693 | 3,615 |
| EMPRUNTS ET TITRES EMIS SUBORDONNES14 | –11 | –11 |
| CAPITAUX PROPRES ET RESSOURCES ASSIMILEES15 | 36,064 | 42,156 |
| CAPITAL SOUSCRIT | 20,800 | 20,800 |
| PRIMES LIEES AU CAPITAL16 | –17 | –17 |
| RESERVES18 | 16,676 | 16,354 |
| ECARTS DE REEVALUATION19 | –17 | –17 |
| PROVISIONS REGLEMENTEES20 | –17 | –17 |
| REPORT A NOUVEAU (+/-) | (1,821) | –17 |
| RESULTAT DE L'EXERCICE21 | 409 | 5,002 |
| TOTAL DU PASSIF | 291,750 | 322,404 |
- Printed “-”, read as nil: subtotal_arithmetic: bs.total_assets.
- Printed “-”, read as nil: subtotal_arithmetic: bs.total_equity_and_liabilities.
- Printed “-”, read as nil: subtotal_arithmetic: bs.total_equity.
Notes and alternative reported figures (18)
- “EFFETS PUBLICS ET VALEURS ASSIMILEES”: mapping to a shared definition is uncertain. Government securities and similar (PCB poste 2). 31/12/2025 value read on the render (visual_only; OCR returns the same figure), because the OCR check cannot skip the printed 31/12/2024 value before it.
- “OBLIGATIONS ET AUTRES TITRES A REVENU FIXE” is an issuer-specific line, not mapped to a shared definition: PCB actif poste 5.
- “ACTIONS ET AUTRES TITRES A REVENU VARIABLE” is an issuer-specific line, not mapped to a shared definition: PCB actif poste 6.
- “ACTIONNAIRES OU ASSOCIES” is an issuer-specific line, not mapped to a shared definition: PCB actif poste 7.
- “COMPTES DE REGULARISATION” is an issuer-specific line, not mapped to a shared definition: PCB actif poste 9: prepayments and accrued income.
- “PARTICIPATIONS ET AUTRES TITRES DETENUS A LONG” is an issuer-specific line, not mapped to a shared definition: PCB actif poste 10.
- “PARTS DANS LES ENTREPRISES LIEES” is an issuer-specific line, not mapped to a shared definition: PCB actif poste 11.
- “PRETS SUBORDONNES” is an issuer-specific line, not mapped to a shared definition: PCB actif poste 12.
- “BANQUES CENTRALES CCP” is an issuer-specific line, not mapped to a shared definition: PCB passif poste 1.
- “DETTES REPRESENTEES PAR UN TITRE” is an issuer-specific line, not mapped to a shared definition: PCB passif poste 4.
- “COMPTES DE REGULARISATION” is an issuer-specific line, not mapped to a shared definition: PCB passif poste 6.
- “EMPRUNTS ET TITRES EMIS SUBORDONNES” is an issuer-specific line, not mapped to a shared definition: PCB passif poste 8.
- “CAPITAUX PROPRES ET RESSOURCES ASSIMILEES”: mapping to a shared definition is uncertain. PCB poste 9: equity and assimilated resources (postes 10-16).
- “PRIMES LIEES AU CAPITAL” is an issuer-specific line, not mapped to a shared definition: PCB passif poste 11.
- “RESERVES” is an issuer-specific line, not mapped to a shared definition: PCB passif poste 12.
- “ECARTS DE REEVALUATION” is an issuer-specific line, not mapped to a shared definition: PCB passif poste 13.
- “PROVISIONS REGLEMENTEES” is an issuer-specific line, not mapped to a shared definition: PCB passif poste 14.
- “RESULTAT DE L'EXERCICE” is an issuer-specific line, not mapped to a shared definition: PCB passif poste 16: the year's result within equity (printed 'Résultat en instance d'affectation / Résultat de l'exercice').
Segments
Segment data not yet collected for this company in the pilot.
Dividends
Proposed or recommended, declared and paid are different events and are kept apart. A statement that no dividend was proposed does not mean none was paid.
No dividend statement or amount collected.
Sources
Each filing used on this page, newest period first. Dates are the document's own; the date we retrieved a file is shown separately and is never a publication date.
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BANK OF AFRICA NIGER (B.O.A. NIGER) — Rapport des Commissaires aux Comptes sur les Etats Financiers Annuels (article 710 de l'Acte Uniforme de l'OHADA relatif au droit des sociétés commerciales et du GIE), Exercice clos le 31 décembre 2025
Year ended 31 December 2025 · Audited financial statements · signed / final
Audit: Nouhou TARI and Sirage SANI BAKO, Experts-Comptables Diplômés (commissaires aux comptes, Niamey), unmodified opinion · signed
Auditor's sign-off: Nouhou TARI; Sirage SANI BAKO (Experts-Comptables Diplômés, ONECCA Niger)
Final status: Rapport des commissaires aux comptes sur les états financiers annuels, 'Fait à Niamey, le 20 février 2026', signed by hand over the stamps of Nouhou TARI (Expert-Comptable Diplômé) and Sirage SANI BAKO (Expert-Comptable Diplômé) (PDF p9, page image). The statement pages carry both auditors' stamps, a 'CERTIFIES CONFORMES AUX ECRITURES' stamp, the bank's stamp and a signature. The statements were 'arrêtés par le Conseil d'Administration en date du 20 février 2026' (PDF p5).
- Document date
- 20 Feb 2026
- Auditor's report
- 20 Feb 2026
- Board approval
- 20 Feb 2026
- Retrieved by us
- 8 Oct 2026 (not a publication date)
- Used for
- statement columns FY2025, FY2024
- Basis
- company statements · XOF millions (printed “Not printed on the statement forms; auditors' opinion 'millions FCFA'”)
- Amounts are printed without a unit on the statement forms; the auditors' opinion gives the balance-sheet total as 291 750 millions FCFA and the net result as 409 millions FCFA (p3), consistent with millions. Columns are printed oldest first (31/12/2024 | 31/12/2025). Charges in the compte de résultat are printed with a leading minus.
- The auditors note (p9) that listed entities must also present IFRS financial statements in addition to the annual (PCB) statements; no IFRS statements are in this file.
Technical details
- File
- 49 pages, scanned (figures read by OCR and checked against the page image)
- SHA-256
d654de902ad8fd4e45f99e64e7720bcd9b436daeda77baeaa4e972fa93a9c7cd- Entity as printed
- BANK OF AFRICA NIGER (B.O.A. NIGER), CIB n° H 0038; Société anonyme au capital de 20 800 000 000 F CFA, RCCM NI-NIM-2003-B 639
- Exchange copy
- retrieved 2026-10-08T19:03:31Z
Data notes
- ACTIONS ET AUTRES TITRES A REVENU VARIABLE — OCR read '1952'; the page image shows '1 952'. OCR dropped the group space (render: '1 952') (BANK OF AFRICA NIGER (B.O.A. NIGER) — Rapport des Commissaires aux Comptes sur les Etats Financiers Annuels (article 710 de l'Acte Uniforme de l'OHADA relatif au droit des sociétés commerciales et du GIE), Exercice clos le 31 décembre 2025, p16)
- AUTRES ACTIFS — OCR read '1782'; the page image shows '1 782'. OCR dropped the group space (render: '1 782') (BANK OF AFRICA NIGER (B.O.A. NIGER) — Rapport des Commissaires aux Comptes sur les Etats Financiers Annuels (article 710 de l'Acte Uniforme de l'OHADA relatif au droit des sociétés commerciales et du GIE), Exercice clos le 31 décembre 2025, p16)
- AUTRES ACTIFS — OCR read '2307'; the page image shows '2 307'. OCR dropped the group space (render: '2 307') (BANK OF AFRICA NIGER (B.O.A. NIGER) — Rapport des Commissaires aux Comptes sur les Etats Financiers Annuels (article 710 de l'Acte Uniforme de l'OHADA relatif au droit des sociétés commerciales et du GIE), Exercice clos le 31 décembre 2025, p16)
- COMPTES DE REGULARISATION — OCR read '1165'; the page image shows '1 165'. OCR dropped the group space (render: '1 165') (BANK OF AFRICA NIGER (B.O.A. NIGER) — Rapport des Commissaires aux Comptes sur les Etats Financiers Annuels (article 710 de l'Acte Uniforme de l'OHADA relatif au droit des sociétés commerciales et du GIE), Exercice clos le 31 décembre 2025, p16)
- AUTRES PASSIFS — OCR read '1005'; the page image shows '1 005'. OCR dropped the group space (render: '1 005') (BANK OF AFRICA NIGER (B.O.A. NIGER) — Rapport des Commissaires aux Comptes sur les Etats Financiers Annuels (article 710 de l'Acte Uniforme de l'OHADA relatif au droit des sociétés commerciales et du GIE), Exercice clos le 31 décembre 2025, p17)
- PROVISIONS — OCR read '3.693'; the page image shows '3 693'. OCR read the group space as a full stop (render: '3 693') (BANK OF AFRICA NIGER (B.O.A. NIGER) — Rapport des Commissaires aux Comptes sur les Etats Financiers Annuels (article 710 de l'Acte Uniforme de l'OHADA relatif au droit des sociétés commerciales et du GIE), Exercice clos le 31 décembre 2025, p17)
- REPORT A NOUVEAU (+/-) — OCR read '1821'; the page image shows '1 821'. OCR dropped the group space (render: '1 821') (BANK OF AFRICA NIGER (B.O.A. NIGER) — Rapport des Commissaires aux Comptes sur les Etats Financiers Annuels (article 710 de l'Acte Uniforme de l'OHADA relatif au droit des sociétés commerciales et du GIE), Exercice clos le 31 décembre 2025, p17)
- GAINS OU PERTES NETS SUR OPERATIONS DES — OCR read '1221'; the page image shows '1 221'. OCR dropped the group space (render: '1 221') (BANK OF AFRICA NIGER (B.O.A. NIGER) — Rapport des Commissaires aux Comptes sur les Etats Financiers Annuels (article 710 de l'Acte Uniforme de l'OHADA relatif au droit des sociétés commerciales et du GIE), Exercice clos le 31 décembre 2025, p19)
- AUTRES PRODUITS D'EXPLOITATION BANCAIRE — OCR read '1136'; the page image shows '1 136'. OCR dropped the group space (render: '1 136') (BANK OF AFRICA NIGER (B.O.A. NIGER) — Rapport des Commissaires aux Comptes sur les Etats Financiers Annuels (article 710 de l'Acte Uniforme de l'OHADA relatif au droit des sociétés commerciales et du GIE), Exercice clos le 31 décembre 2025, p19)
- RESULTAT BRUT D'EXPLOITATION — OCR read '5414'; the page image shows '5 414'. OCR dropped the group space (render: '5 414') (BANK OF AFRICA NIGER (B.O.A. NIGER) — Rapport des Commissaires aux Comptes sur les Etats Financiers Annuels (article 710 de l'Acte Uniforme de l'OHADA relatif au droit des sociétés commerciales et du GIE), Exercice clos le 31 décembre 2025, p19)
- COUT DU RISQUE — OCR read '-4293'; the page image shows '-4 293'. OCR dropped the group space (render: '-4 293') (BANK OF AFRICA NIGER (B.O.A. NIGER) — Rapport des Commissaires aux Comptes sur les Etats Financiers Annuels (article 710 de l'Acte Uniforme de l'OHADA relatif au droit des sociétés commerciales et du GIE), Exercice clos le 31 décembre 2025, p19)
- COUT DU RISQUE — OCR read '-2716'; the page image shows '-2 716'. OCR dropped the group space (render: '-2 716') (BANK OF AFRICA NIGER (B.O.A. NIGER) — Rapport des Commissaires aux Comptes sur les Etats Financiers Annuels (article 710 de l'Acte Uniforme de l'OHADA relatif au droit des sociétés commerciales et du GIE), Exercice clos le 31 décembre 2025, p19)
Review status: every figure has been located on its cited source page in an AI-assisted source verification (matched to OCR text and compared cell by cell with the page image; read from the page image) (17 October 2026). Independent review is pending for every figure; automated checks and the AI-assisted verification are not independent review.
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