Review pending. 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 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
BT
On this page
Company details
- Legal name
- Banque de Tunisie
- Listing
- BT on the Bourse de Tunis, active · ISIN TN0002200053 (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, final status not established · source
Read with these figures
- Audited financial statements not confirmed as final. The published copy is unsigned. The FY2025 figures come from it.
- Auditor's emphasis of matter. Paragraphes d'observation (PDF pp63-64): (1) note P4: the bank underwent a social-security inspection covering 2020-2022 and has opposed the notification; the case is pending before the competent court, the final impact cannot be estimated precisely, and the bank has booked the provisions it considers necessary; (2) note 15: the Conseil de la Concurrence brought a case against the bank over the treatment of loan-instalment deferrals during the COVID-19 pandemic; no judgment had been notified at the report date, the risk cannot be reliably measured and no provision was booked.
Full wording and sources
Audited financial statements for 2025: final status not established
The commissaires aux comptes' report on the consolidated statements is dated 'Tunis, le 08 Avril 2026' (PDF p60) and closes with the typeset names 'AMC Ernst & Young, Fehmi LAOURINE' and 'ORGA AUDIT, Monoom BEN AHMED' under 'Les Commissaires aux comptes', with no visible signature or stamp (PDF p66, page image: name_printed_unsigned). The statements were 'autorisés pour la publication par le Conseil d'Administration du 23 Mars 2026' (note 15, PDF p59); the publication says they will be submitted to the AGM of 28 April 2026 (p1).
Source: AVIS DES SOCIETES — ETATS FINANCERS CONSOLIDES — Banque de Tunisie (dated 2026-04-08)
Auditor's emphasis of matter
Paragraphes d'observation (PDF pp63-64): (1) note P4: the bank underwent a social-security inspection covering 2020-2022 and has opposed the notification; the case is pending before the competent court, the final impact cannot be estimated precisely, and the bank has booked the provisions it considers necessary; (2) note 15: the Conseil de la Concurrence brought a case against the bank over the treatment of loan-instalment deferrals during the COVID-19 pandemic; no judgment had been notified at the report date, the risk cannot be reliably measured and no provision was booked. 'Notre opinion n'est pas modifiée à l'égard de ces points.'
Source: AVIS DES SOCIETES — ETATS FINANCERS CONSOLIDES — Banque de Tunisie (dated 2026-04-08)
-
Produit net bancaire
TND 548 million
547,525 TND thousands · p4
+5.6% vs 2024
Printed 'Produit net bancaire' 547 525 (p4), the bank's net banking income; no revenue or net-interest-income line is printed.
-
Intérêts et revenus assimilés
TND 680 million
679,778 TND thousands · p4
+2.1% vs 2024
Printed 'Intérêts et revenus assimilés' 679 778 (p4); interest expense is printed separately with no net subtotal.
-
Résultat net
TND 221 million
220,557 TND thousands · p4
+2.9% vs 2024
Printed 'Résultat net' 220 557 (p4).
-
Total assets
TND 9.58 billion
9,584,574 TND thousands · p2
+2.7% vs 2024
Printed 'Total des Actifs' 9 584 574 (p2).
-
Dépôts de la clientèle
TND 6.96 billion
6,957,853 TND thousands · p2
+3.9% vs 2024
Printed 'Dépôts de la clientèle' 6 957 853 (p2).
-
Sous‐Total capitaux propres
TND 1.54 billion
1,537,461 TND thousands · p2
+5.5% vs 2024
Printed 'Sous-Total capitaux propres' 1 537 461 (p2); minority interests are printed separately.
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, final status not established; reported for the year · source
- FY2024 — audited financial statements, final status not established; comparative in the FY2025 filing · source
Income statement
| Line (as printed) | FY2025Audited financial statementsreported for the year | FY2024Audited financial statementscomparative in FY2025 filing |
|---|---|---|
| Intérêts et revenus assimilés | 679,778 | 665,932 |
| Commissions ‐ Produits | 97,077 | 92,287 |
| Gains sur portefeuille‐(cid:415)tres commercial et opéra(cid:415)ons financières | 33,010 | 22,525 |
| Revenus du portefeuille d'inves(cid:415)ssement1 | 100,532 | 85,142 |
| Total produits d'exploita(cid:415)on2 | 910,397 | 865,885 |
| Intérêts encourus et charges assimilées | (387,871) | (359,939) |
| Commissions encourues | (10,627) | (13,185) |
| Total charges d'exploita(cid:415)on3 | (398,498) | (373,124) |
| Marge ne(cid:425)e des ac(cid:415)vités d'assurance4 | 35,627 | 25,574 |
| Produit net bancaire | 547,525 | 518,336 |
| Dota(cid:415)ons aux provisions sur créances et passifs | (51,694) | (33,170) |
| Dota(cid:415)ons aux provisions et résultat des correc(cid:415)ons de valeurs sur5 | 4,965 | (291) |
| Autres produits d'exploita(cid:415)on | 12,647 | 11,450 |
| Frais de personnel | (119,629) | (112,040) |
| Charges générales d'exploita(cid:415)on6 | (45,921) | (37,411) |
| Dota(cid:415)ons aux amor(cid:415)ssements sur immobilisa(cid:415)ons7 | (13,725) | (12,300) |
| Résultat d'exploita(cid:415)on | 334,168 | 334,575 |
| Quote‐part du résultat net des sociétés mises en équivalence | 15,427 | 13,401 |
| Solde en gain / perte sur autres éléments ordinaires8 | 4,327 | 2,252 |
| Résultat courant avant impôt | 353,922 | 350,227 |
| Impôts sur les sociétés | (132,983) | (124,380) |
| Amor(cid:415)ssement des écarts d'acquisi(cid:415)on9 | (381) | (528) |
| Résultat des ac(cid:415)vités ordinaires10 | 220,557 | 225,319 |
| Solde en gain / perte provenant des éléments extraordinaires11 | 0 | (11,065) |
| Résultat net | 220,557 | 214,254 |
| Intérêts minoritaires12 | (17,740) | (14,817) |
Notes and alternative reported figures (12)
- “Revenus du portefeuille d'inves(cid:415)ssement” is an issuer-specific line, not mapped to a shared definition: PR4, note R4.
- “Total produits d'exploita(cid:415)on” is an issuer-specific line, not mapped to a shared definition: Total banking operating income (gross).
- “Total charges d'exploita(cid:415)on” is an issuer-specific line, not mapped to a shared definition: Total banking operating charges.
- “Marge ne(cid:425)e des ac(cid:415)vités d'assurance” is an issuer-specific line, not mapped to a shared definition: Note R7: net margin of the insurance activities.
- “Dota(cid:415)ons aux provisions et résultat des correc(cid:415)ons de valeurs sur” is an issuer-specific line, not mapped to a shared definition: Note R9.
- “Charges générales d'exploita(cid:415)on” is an issuer-specific line, not mapped to a shared definition: Note R11: general operating expenses.
- “Dota(cid:415)ons aux amor(cid:415)ssements sur immobilisa(cid:415)ons” is an issuer-specific line, not mapped to a shared definition: Note R12.
- “Solde en gain / perte sur autres éléments ordinaires” is an issuer-specific line, not mapped to a shared definition: Other ordinary gains and losses.
- “Amor(cid:415)ssement des écarts d'acquisi(cid:415)on” is an issuer-specific line, not mapped to a shared definition: Amortisation of goodwill on consolidation.
- “Résultat des ac(cid:415)vités ordinaires” is an issuer-specific line, not mapped to a shared definition: Result of ordinary activities, after income tax.
- “Solde en gain / perte provenant des éléments extraordinaires” is an issuer-specific line, not mapped to a shared definition: Extraordinary items.
- “Intérêts minoritaires” is an issuer-specific line, not mapped to a shared definition: Minorities' share of the consolidated result.
Balance sheet
| Line (as printed) | FY2025Audited financial statementsreported for the year | FY2024Audited financial statementscomparative in FY2025 filing |
|---|---|---|
| Caisse et avoirs auprès de la BCT, CCP et TGT | 265,056 | 665,693 |
| Créances sur les établissements bancaires et financiers | 489,290 | 547,064 |
| Créances sur la clientèle | 6,675,875 | 6,143,287 |
| Portefeuille (cid:415)tres commercial | 21,981 | 11,172 |
| Portefeuille d'inves(cid:415)ssement | 1,082,124 | 1,001,144 |
| Placements nets des entreprises d'assurance1 | 453,852 | 443,693 |
| Valeurs immobilisées ne(cid:425)es2 | 198,369 | 171,819 |
| Autres ac(cid:415)fs | 137,400 | 88,223 |
| Part réassureurs dans les provisions techniques des assurances3 | 52,466 | 55,529 |
| Titres mis en équivalence | 206,662 | 203,455 |
| Ecart d'acquisi(cid:415)on net4 | 1,499 | 1,942 |
| Total des Ac(cid:415)fs | 9,584,574 | 9,333,021 |
| Banque Centrale et CCP5 | 0 | 0 |
| Dépôts et Avoirs des établissements bancaires et financiers | 44,439 | 50,675 |
| Dépôts de la clientèle | 6,957,853 | 6,695,626 |
| Emprunts et ressources spéciales | 126,684 | 181,334 |
| Autres passifs | 242,436 | 329,588 |
| Provisions techniques des entreprises d'assurance6 | 572,421 | 525,955 |
| Sous‐Total Passifs | 7,943,834 | 7,783,177 |
| Capital | 270,000 | 270,000 |
| (Titre d'auto contrôle)7 | (303) | (632) |
| Réserves consolidées8 | 1,064,947 | 988,206 |
| Résultats consolidés9 | 202,817 | 199,437 |
| Sous‐Total capitaux propres | 1,537,461 | 1,457,011 |
| Intérêts minoritaires | 103,279 | 92,833 |
| Total Capitaux propres, passifs et intérêts minoritaires | 9,584,574 | 9,333,021 |
Notes and alternative reported figures (9)
- “Placements nets des entreprises d'assurance” is an issuer-specific line, not mapped to a shared definition: Note A6: net investments of the insurance subsidiaries.
- “Valeurs immobilisées ne(cid:425)es” is an issuer-specific line, not mapped to a shared definition: Note A7 (AC6): tangible and intangible fixed assets, net.
- “Part réassureurs dans les provisions techniques des assurances” is an issuer-specific line, not mapped to a shared definition: Note A9.
- “Ecart d'acquisi(cid:415)on net” is an issuer-specific line, not mapped to a shared definition: Note A11: net goodwill on consolidation.
- “Banque Centrale et CCP” is an issuer-specific line, not mapped to a shared definition: Amounts due to the central bank and postal accounts (PA1).
- “Provisions techniques des entreprises d'assurance” is an issuer-specific line, not mapped to a shared definition: Note P5: technical provisions of the insurance subsidiaries.
- “(Titre d'auto contrôle)” is an issuer-specific line, not mapped to a shared definition: Own shares held by the group, deducted from equity.
- “Réserves consolidées” is an issuer-specific line, not mapped to a shared definition: Consolidated reserves.
- “Résultats consolidés” is an issuer-specific line, not mapped to a shared definition: The year's consolidated result, group share, shown within equity.
Cash flow
| Line (as printed) | FY2025Audited financial statementsreported for the year | FY2024Audited financial statementscomparative in FY2025 filing |
|---|---|---|
| Produits d'exploita(cid:415)on bancaire encaissés1 | 817,906 | 807,693 |
| Charges d'exploita(cid:415)on bancaire décaissés2 | (394,309) | (367,065) |
| Dépôts / retraits de dépôts auprès d'autres établissements bancaires et financiers3 | (61,874) | (159,156) |
| Prêts et avances / remboursement prêts et avances accordés à la clientèle4 | (536,507) | (341,104) |
| Dépôts / retraits de dépôts de la clientèle5 | 253,318 | 886,051 |
| Titres de placement6 | 0 | 0 |
| Sommes versées au personnel et créditeurs divers7 | (135,632) | (68,189) |
| Autres flux de trésorerie provenant des ac(cid:415)vités d'exploita(cid:415)on8 | (157,877) | 89,235 |
| Impôt sur les bénéfices | (117,137) | (118,430) |
| Flux d'exploita(cid:415)on autres secteurs financiers9 | 22,568 | 26,452 |
| Flux d'exploita(cid:415)on autres secteurs non financiers10 | 8,154 | 14,341 |
| FLUX DE TRESORERIE NET AFFECTE (PROVENANT DES) AUX ACTIVITES D'EXPLOITATION | (301,390) | 769,827 |
| Intérêts et dividendes encaissés sur portefeuille d'inves(cid:415)ssement11 | 103,688 | 97,734 |
| Acquisi(cid:415)on/ cessions sur portefeuille d'inves(cid:415)ssement12 | (100,841) | (119,350) |
| Acquisi(cid:415)on/ cession sur immobilisa(cid:415)ons13 | (41,396) | (41,325) |
| FLUX DE TRESORERIE NET PROVENANT DES ACTIVITES D'INVESTISSEMENT | (38,549) | (62,941) |
| Emissions / Remboursements d'emprunts14 | 1,000 | 0 |
| Augmenta(cid:415)on/diminu(cid:415)on ressources spéciales15 | (55,126) | (76,837) |
| Dividendes versés16 | (123,057) | (106,950) |
| FLUX DE TRESORERIE NET AFFECTE (PROVENANT DES) AUX ACTIVITES DE FINANCEMENT | (177,183) | (183,786) |
| Incidence des varia(cid:415)ons des taux de change sur les liquidités et équivalents de liquidités | (34) | (33) |
| Varia(cid:415)on ne(cid:425)e des liquidités et équivalents de liquidités au cours de l'exercice | (517,155) | 523,067 |
| Liquidités et équivalents de liquidités en début d'exercice | 997,661 | 474,594 |
| LIQUIDITES ET EQUIVALENTS DE LIQUIDITES EN FIN D'EXERCICE | 480,505 | 997,661 |
Notes and alternative reported figures (16)
- “Produits d'exploita(cid:415)on bancaire encaissés” is an issuer-specific line, not mapped to a shared definition: Operating.
- “Charges d'exploita(cid:415)on bancaire décaissés” is an issuer-specific line, not mapped to a shared definition: Operating.
- “Dépôts / retraits de dépôts auprès d'autres établissements bancaires et financiers” is an issuer-specific line, not mapped to a shared definition: Operating.
- “Prêts et avances / remboursement prêts et avances accordés à la clientèle” is an issuer-specific line, not mapped to a shared definition: Operating.
- “Dépôts / retraits de dépôts de la clientèle” is an issuer-specific line, not mapped to a shared definition: Operating.
- “Titres de placement” is an issuer-specific line, not mapped to a shared definition: Operating.
- “Sommes versées au personnel et créditeurs divers” is an issuer-specific line, not mapped to a shared definition: Operating.
- “Autres flux de trésorerie provenant des ac(cid:415)vités d'exploita(cid:415)on” is an issuer-specific line, not mapped to a shared definition: Operating.
- “Flux d'exploita(cid:415)on autres secteurs financiers” is an issuer-specific line, not mapped to a shared definition: Operating flows of the other financial-sector subsidiaries.
- “Flux d'exploita(cid:415)on autres secteurs non financiers” is an issuer-specific line, not mapped to a shared definition: Operating flows of the non-financial subsidiaries.
- “Intérêts et dividendes encaissés sur portefeuille d'inves(cid:415)ssement” is an issuer-specific line, not mapped to a shared definition: Investing.
- “Acquisi(cid:415)on/ cessions sur portefeuille d'inves(cid:415)ssement” is an issuer-specific line, not mapped to a shared definition: Investing.
- “Acquisi(cid:415)on/ cession sur immobilisa(cid:415)ons” is an issuer-specific line, not mapped to a shared definition: Investing.
- “Emissions / Remboursements d'emprunts” is an issuer-specific line, not mapped to a shared definition: Financing: net issue/repayment of borrowings.
- “Augmenta(cid:415)on/diminu(cid:415)on ressources spéciales” is an issuer-specific line, not mapped to a shared definition: Financing.
- “Dividendes versés”: mapping to a shared definition is uncertain. Dividends paid, one line (may include dividends paid to minority shareholders of subsidiaries).
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.
| Year ended | Event | Wording as printed | Amount | Unit | Source |
|---|---|---|---|---|---|
| 31 Dec 2025 | Dividends paid (cash flow statement) | Dividendes versés |
(123,057) | TND thousands | Audited financial statements, p5 |
| 31 Dec 2024 | Dividends paid (cash flow statement) | Dividendes versés |
(106,950) | TND thousands | Audited financial statements, p5 |
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.
-
AVIS DES SOCIETES — ETATS FINANCERS CONSOLIDES — Banque de Tunisie
Year ended 31 December 2025 · Audited financial statements · final status not established
Audit: AMC Ernst & Young (Fehmi Laourine); Orga Audit (Monoom Ben Ahmed), unmodified opinion
Auditor's sign-off: Fehmi LAOURINE (AMC Ernst & Young); Monoom BEN AHMED (ORGA AUDIT) — names typeset
Final status: The commissaires aux comptes' report on the consolidated statements is dated 'Tunis, le 08 Avril 2026' (PDF p60) and closes with the typeset names 'AMC Ernst & Young, Fehmi LAOURINE' and 'ORGA AUDIT, Monoom BEN AHMED' under 'Les Commissaires aux comptes', with no visible signature or stamp (PDF p66, page image: name_printed_unsigned). The statements were 'autorisés pour la publication par le Conseil d'Administration du 23 Mars 2026' (note 15, PDF p59); the publication says they will be submitted to the AGM of 28 April 2026 (p1).
- Document date
- 8 Apr 2026
- Auditor's report
- 8 Apr 2026
- Board approval
- 23 Mar 2026
- Retrieved by us
- 8 Oct 2026 (not a publication date)
- Used for
- statement columns FY2025, FY2024
- Basis
- consolidated statements · TND thousands (printed “En K.TND”)
- Banking charges (interest and commissions) are printed as positive amounts in a 'Charges d'exploitation bancaire' section and deducted to reach the produit net bancaire; they are stored negative. The minorities' share of the result (17 740; 2024: 14 817) is printed positive and deducted to reach 'Résultat net, part groupe'; stored negative. Minority interests in equity (103 279; 2024: 92 833) are printed below 'Sous-Total capitaux propres' (group share) without a combined total equity line (p2).
- The exchange-rate effect on cash (-34; 2024: -33) is printed above and included in 'Variation nette des liquidités' (operating + investing + financing + exchange effect = -517 155; 2024: 523 067), and opening cash plus that variation gives the printed closing cash (474 594 + 523 067 = 997 661; 997 661 - 517 155 = 480 505) (p5, page image). The automatic closing-cash check adds the exchange effect a second time, so it fails by 33 KTND in both years; the printed figures are consistent.
- The income statement page (PDF p4) is headed 'Etat de Flux de trésorerie Consolidé | Exercice de 12 mois clos le 31 décembre 2025' as printed, but holds the état de résultat (produits d'exploitation bancaire to résultat net, part groupe, and the result per share); the cash-flow statement is on p5 under the same heading.
- The publication's first line reads 'ETATS FINANCERS CONSOLIDES' (sic) (p1). 'Banque Centrale et CCP' prints 0 in both years (p2).
- The text layer encodes the 'ti' and 'tt' ligatures as glyph ids '(cid:415)' and '(cid:425)' (e.g. 'Total des Ac(cid:415)fs' for 'Total des Actifs'); labels are recorded as the text layer gives them. Negative space-grouped amounts are printed with a U+2010 hyphen as the minus sign, which the cell reader does not join; those rows are read from the same text-layer re-read through 'context' (normalised as the importer re-checks it).
Technical details
- File
- 66 pages, with a text layer
- SHA-256
f91a4704a2a3e3a0564c60e0902d1e8b4cbde88773912dae0df9b55eae1d7ac0- Entity as printed
- Banque de Tunisie (Groupe Banque de Tunisie)
- Exchange copy
- retrieved 2026-10-08T18:04:34Z
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.
Download
Figures shown on this page (CSV) — the same selected figures at their exact printed values, each with its source document, SHA-256, page, selection rule and reading. Independent review of these figures is pending.