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BNA Bank

BNA · Bourse de Tunis · Consolidated statements

On this page
Company details
Legal name
Banque Nationale Agricole
Listing
BNA on the Bourse de Tunis, active · ISIN TN0003100609 (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. Paragraphes d'observation (PDF pp52-53), without modifying the opinion: (1) the parent bank's commitments include 8 217 million dinars due from public companies, of which 6 515 million from the Office des céréales (34% of customer commitments); cheques of 2 687 million dinars drawn by the Office on the Trésorerie Générale remain uncollected; (2) the parent's equity includes the remaining 43 million dinars of a State endowment (law 94-30) and 80 million dinars of agricultural budget funds, both subject to possible restitution; (3) the parent paid 17,751 million dinars after loss of tax benefits on managed funds (tax audit of SICAR INVEST) and should assess any risk on funds set up after 2021; (4) the statements do not reflect the outcome of the competition council's proceedings against the banking sector over COVID-period deferrals; (5) law no.
Full wording and sources

  • Auditor's emphasis of matter

    Paragraphes d'observation (PDF pp52-53), without modifying the opinion: (1) the parent bank's commitments include 8 217 million dinars due from public companies, of which 6 515 million from the Office des céréales (34% of customer commitments); cheques of 2 687 million dinars drawn by the Office on the Trésorerie Générale remain uncollected; (2) the parent's equity includes the remaining 43 million dinars of a State endowment (law 94-30) and 80 million dinars of agricultural budget funds, both subject to possible restitution; (3) the parent paid 17,751 million dinars after loss of tax benefits on managed funds (tax audit of SICAR INVEST) and should assess any risk on funds set up after 2021; (4) the statements do not reflect the outcome of the competition council's proceedings against the banking sector over COVID-period deferrals; (5) law no. 5 of 2026 (11 March 2026) on frozen agricultural bank debts: the implementing BCT circular is not yet published and the impact cannot be determined; (6) BCT circular 2026-4 (26 March 2026) on financing non-priority imports: impact cannot be determined; (7) consolidation was carried out without the auditors' reports of 4 companies (2 subsidiaries) out of 23; (8) the statements of Société immobilière des œillets (fully consolidated) received a qualified opinion on inventory cost with doubts on going concern.

    Source: Etats financiers consolidés, Banque Nationale Agricole –BNA BANK-, arrêtés au 31 décembre 2025 (dated 2026-04-14)

  • Produit Net Bancaire

    TND 1.17 billion

    1,170,614 TND thousands · p4

    +12.1% 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

    TND 314 million

    313,621 TND thousands · p4

    +14.6% vs 2024

  • Total assets

    TND 25.8 billion

    25,821,207 TND thousands · p1

    +11.8% vs 2024

  • Customer deposits

    TND 13.7 billion

    13,664,508 TND thousands · p1

    +10.3% vs 2024

  • Total equity

    Not reported in this filing

Large amounts are rounded for reading (TND 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 TND thousands 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

Income statement, TND thousands. Columns: FY2025 — audited financial statements (signed / final), as reported for the year; FY2024 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2025.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filing
PR1 - Intérêts et revenus assimilés 1,551,737 1,564,874
PR2 - Commissions (en produits) 175,182 161,211
PR3 - Gains sur portefeuille-titres commercial et opérations financières 56,026 59,136
PR4 - Revenus du portefeuille d'investissement1 699,151 487,981
Total produits d'exploitation bancaire2 2,482,096 2,273,202
CH1 - Intérêts encourus et charges assimilées (1,372,826) (1,278,460)
CH2 - Commissions encourues (21,394) (19,225)
Total charges d'exploitation bancaire3 (1,394,220) (1,297,685)
Marge nette des activités d'assurance4 82,738 68,764
Produit Net Bancaire 1,170,614 1,044,281
PR5-CH4 - Dotations aux provisions et résultat des corrections (195,941) (209,587)
PR6-CH5 - Dotations aux provisions et résultat des corrections5 (9,966) (2,498)
PR7 - Autres produits d'exploitation 77,363 61,068
CH6 - Frais de personnel (326,532) (320,917)
CH7 - Charges générales d'exploitation (203,040) (149,749)
CH8 - Dotations aux amortissements et aux provisions sur immobilisations6 (20,927) (21,897)
Résultat d'exploitation 491,571 400,701
Quote-part dans le résultat d'entreprises mises en équivalence 5,998 4,835
PR8-CH9 - Solde en gain/perte provenant des autres éléments7 (6,199) 761
Résultat avant impôt 491,370 406,297
CH11 - Impôt sur les bénéfices (160,300) (120,222)
PR9-CH10 - Solde en gain/perte provenant des autres éléments8 (17,449) (12,420)
Résultat net de l'exercice 313,621 273,655
Intérêts minoritaires9 (25,884) (21,774)
Effet des modifications comptables (Net d'impôt)10 –11 (40,975)
Résultat après modification comptable, part du groupe12 287,737 210,906
  1. Printed “-”, read as nil: subtotal_arithmetic: is.native.co_k2n9dxeahxcz.result_after_accounting_changes.
Notes and alternative reported figures (11)
  1. “PR4 - Revenus du portefeuille d'investissement” is an issuer-specific line, not mapped to a shared definition: PR4, note 7.4.
  2. “Total produits d'exploitation bancaire” is an issuer-specific line, not mapped to a shared definition: Total banking operating income.
  3. “Total charges d'exploitation bancaire” is an issuer-specific line, not mapped to a shared definition: Total banking operating charges (negative).
  4. “Marge nette des activités d'assurance” is an issuer-specific line, not mapped to a shared definition: Note 7.6: net margin of the group's insurance activities, within net banking income.
  5. “PR6-CH5 - Dotations aux provisions et résultat des corrections” is an issuer-specific line, not mapped to a shared definition: PR6-CH5, note 7.8.
  6. “CH8 - Dotations aux amortissements et aux provisions sur immobilisations” is an issuer-specific line, not mapped to a shared definition: CH8.
  7. “PR8-CH9 - Solde en gain/perte provenant des autres éléments” is an issuer-specific line, not mapped to a shared definition: PR8-CH9.
  8. “PR9-CH10 - Solde en gain/perte provenant des autres éléments” is an issuer-specific line, not mapped to a shared definition: PR9-CH10.
  9. “Intérêts minoritaires” is an issuer-specific line, not mapped to a shared definition: Minority interests' share of the net result (printed negative).
  10. “Effet des modifications comptables (Net d'impôt)” is an issuer-specific line, not mapped to a shared definition: Effect of accounting changes, net of tax (nil in 2025).
  11. “Résultat après modification comptable, part du groupe” is an issuer-specific line, not mapped to a shared definition: Group net result after the effect of accounting changes.

Balance sheet

Balance sheet, TND thousands. Columns: FY2025 — audited financial statements (signed / final), as reported for the year; FY2024 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2025.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filing
AC1 - Caisse et avoirs auprès de la BCT, CCP et TGT 306,419 441,596
AC2 - Créances sur les établissements bancaires et financiers 13,127 31,382
AC3 - Créances sur la clientèle 14,357,011 13,281,834
AC4 - Portefeuille-titres commercial 768,700 685,527
AC5 - Portefeuille d'investissement 9,072,741 7,515,562
AC5B - Titres mis en équivalence 68,493 64,807
AC6 - Valeurs immobilisées1 231,377 227,033
AC7 - Autres actifs 956,966 808,326
AC7C - Ecart d'acquisition net (GoodWill)2 46,373 49,936
Total des actifs 25,821,207 23,106,003
PA1 - Banque Centrale et CCP3 5,083,601 4,542,969
PA2 - Dépôts et avoirs des établissements bancaires et 1,974,943 1,537,101
PA3 - Dépôts et avoirs de la clientèle 13,664,508 12,386,145
PA4 - Emprunts et ressources spéciales 674,929 656,627
PA5 - Autres passifs 1,602,748 1,453,654
Total des passifs 23,000,729 20,576,496
IM - Intérêts Minoritaires 420,536 341,186
Capital émis 320,000 320,000
Actions propres et d'auto-contrôle4 (5,264) (4,653)
Réserves consolidées5 1,797,469 1,621,093
Résultat de l'exercice, part du groupe6 287,737 251,881
Total des Capitaux propres ( Part du Groupe) 2,399,942 2,188,321
Total des capitaux propres et passifs 25,821,207 23,106,003
Notes and alternative reported figures (6)
  1. “AC6 - Valeurs immobilisées” is an issuer-specific line, not mapped to a shared definition: AC6, note 5.7: tangible and intangible fixed assets, net.
  2. “AC7C - Ecart d'acquisition net (GoodWill)” is an issuer-specific line, not mapped to a shared definition: AC7C: net goodwill on consolidation.
  3. “PA1 - Banque Centrale et CCP” is an issuer-specific line, not mapped to a shared definition: PA1, note 5.9: amounts due to the central bank and postal accounts.
  4. “Actions propres et d'auto-contrôle” is an issuer-specific line, not mapped to a shared definition: Note 5.14: own and cross-held shares, deducted from equity.
  5. “Réserves consolidées” is an issuer-specific line, not mapped to a shared definition: Note 5.14: group consolidated reserves.
  6. “Résultat de l'exercice, part du groupe” is an issuer-specific line, not mapped to a shared definition: The year's group result shown within equity.

Cash flow

Cash flow, TND thousands. Columns: FY2025 — audited financial statements (signed / final), as reported for the year; FY2024 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2025.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filing
Produits d'exploitation bancaire encaissés1 1,982,932 2,226,057
Charges d'exploitation bancaire décaissées2 (1,453,106) (1,371,886)
Dépôts / retraits de dépôts auprès établissements bancaires et financiers3 2,000 50,211
Prêts et avances / remboursements prêts et avances accordés à la clientèle4 (1,349,422) (88,864)
Dépôts / retrait de dépôts de la clientèle5 1,251,609 702,681
Titres de placement6 (78,263) (1,533)
Sommes versées au personnel et créditeurs divers7 (376,061) (331,235)
Autres flux de trésorerie provenant des activités d'exploitation8 (129,610) (95,746)
Impôt sur les bénéfices (135,470) (112,462)
Flux de trésorerie net provenant des activités d'exploitation (285,391) 977,223
Intérêts et dividendes encaissés sur portefeuille d'investissement9 703,211 451,564
Acquisitions / cessions sur portefeuille d'investissement10 (1,518,167) (2,010,983)
Acquisitions / cessions sur immobilisations11 (21,708) (27,314)
Flux de trésorerie net provenant des activités d'investissement (836,664) (1,586,733)
Rachat / Revente d'actions propres et d'auto-contrôle12 (31) (14)
Emission d'emprunts13 95,000 400
Remboursement d'emprunts14 28,886 (65,161)
Augmentation / diminution des ressources spéciales15 (13,180) 22,708
Dividendes encaissées / versés et autres distributions16 (77,309) (69,200)
Autres flux de financement17 64,034 29,380
Flux de trésorerie net affecté aux activités de financements 97,400 (81,887)
Incidence des changements de méthodes sur les liquidités et équiv. de liquidités18 (94,884) (14,043)
Variation nette des liquidités et équivalents de liquidités19 (1,119,539) (705,440)
Liquidités et équivalents de liquidités en début de période (5,374,562) (4,669,122)
Liquidités et équivalents de liquidités en fin de période (6,494,101) (5,374,562)
Notes and alternative reported figures (19)
  1. “Produits d'exploitation bancaire encaissés” is an issuer-specific line, not mapped to a shared definition: Operating.
  2. “Charges d'exploitation bancaire décaissées” is an issuer-specific line, not mapped to a shared definition: Operating.
  3. “Dépôts / retraits de dépôts auprès établissements bancaires et financiers” is an issuer-specific line, not mapped to a shared definition: Operating.
  4. “Prêts et avances / remboursements prêts et avances accordés à la clientèle” is an issuer-specific line, not mapped to a shared definition: Operating.
  5. “Dépôts / retrait de dépôts de la clientèle” is an issuer-specific line, not mapped to a shared definition: Operating.
  6. “Titres de placement” is an issuer-specific line, not mapped to a shared definition: Operating.
  7. “Sommes versées au personnel et créditeurs divers” is an issuer-specific line, not mapped to a shared definition: Operating.
  8. “Autres flux de trésorerie provenant des activités d'exploitation” is an issuer-specific line, not mapped to a shared definition: Operating.
  9. “Intérêts et dividendes encaissés sur portefeuille d'investissement” is an issuer-specific line, not mapped to a shared definition: Investing.
  10. “Acquisitions / cessions sur portefeuille d'investissement” is an issuer-specific line, not mapped to a shared definition: Investing (net).
  11. “Acquisitions / cessions sur immobilisations” is an issuer-specific line, not mapped to a shared definition: Investing (net).
  12. “Rachat / Revente d'actions propres et d'auto-contrôle” is an issuer-specific line, not mapped to a shared definition: Financing (net).
  13. “Emission d'emprunts” is an issuer-specific line, not mapped to a shared definition: Financing.
  14. “Remboursement d'emprunts” is an issuer-specific line, not mapped to a shared definition: Financing; printed positive in 2025 (28 886) and negative in 2024.
  15. “Augmentation / diminution des ressources spéciales” is an issuer-specific line, not mapped to a shared definition: Financing (net).
  16. “Dividendes encaissées / versés et autres distributions” is an issuer-specific line, not mapped to a shared definition: Financing (net).
  17. “Autres flux de financement” is an issuer-specific line, not mapped to a shared definition: Financing.
  18. “Incidence des changements de méthodes sur les liquidités et équiv. de liquidités” is an issuer-specific line, not mapped to a shared definition: Effect of changes in method on cash.
  19. “Variation nette des liquidités et équivalents de liquidités” is an issuer-specific line, not mapped to a shared definition: The issuer's net change in cash includes the effect of changes in method.

Per share and shares

Per share and shares. Columns: FY2025 — audited financial statements (signed / final), as reported for the year; FY2024 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2025.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filing
Profit / (loss) attributable to shareholders (TND thousands)1 287,737 251,881
Notes and alternative reported figures (1)
  1. Profit / (loss) attributable to shareholders: printed as “Résultat net de l'exercice, Part du groupe”.

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.

  • Etats financiers consolidés, Banque Nationale Agricole –BNA BANK-, arrêtés au 31 décembre 2025

    Year ended 31 December 2025 · Audited financial statements · signed / final

    Audit: Groupement CFA-CWG (Fathi Saidi) and Groupement ACB-CWT (Zied Khedimallah), commissaires aux comptes, unmodified opinion · signed

    Auditor's sign-off: Groupement CFA-CWG, Fathi Saidi; Groupement ACB-CWT, Zied KHEDIMALLAH

    Final status: The commissaires aux comptes' report on the consolidated statements (PDF pp48-56) is dated 'Tunis, le 14 avril 2026' and carries both auditors' handwritten signatures and stamps (CFA, Fathi Saidi; ACB, Zied Khedimallah; PDF p56, page image). The statements are published 'tels qu'ils seront soumis à l'approbation de l'assemblée générale ordinaire qui se tiendra en date du 30 Avril 2026' (PDF p1); no board approval date is printed.

    Document date
    14 Apr 2026
    Published
    20 Apr 2026
    Auditor's report
    14 Apr 2026
    Board approval
    date not found in this document
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2025, FY2024
    Basis
    consolidated statements · TND thousands (printed “Unité : en 1.000 DT”)
    • Cash and cash equivalents in the cash-flow statement are negative (en fin de période (6 494 101); début (5 374 562)), as printed (p5). 'Remboursement d'emprunts' is printed positive in 2025 (28 886) and negative in 2024 ((65 161)) (p5). The net change in cash includes 'Incidence des changements de méthodes' ((94 884)).
    • The printed current-year column heading on the statement pages ('Jusqu'au 31/12/2025') is not in the text layer; the period is stated in each statement's title (pp1, 4, 5). The comparative 2024 net result after accounting changes (210 906) includes an accounting-change effect of (40 975) (p4).
    • The off-balance-sheet statement (p3), the income statement by segment (pp44-45) and the consolidated indicators (pp46-47) are not transcribed.
    Technical details
    File
    56 pages, with a text layer
    SHA-256
    3c18a5b04899f57291c544d38d2b5efb9489da1e3552a66fc4780aef051ad194
    Entity as printed
    Banque Nationale Agricole -BNA- (BNA BANK; Groupe BNA)
    Exchange copy
    retrieved 2026-10-08T18:04:29Z

Data notes

No figure-level notes beyond those in the tables.

Review status: every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text) (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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