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BTE

BTE · Bourse de Tunis · Consolidated statements

On this page
Company details
Legal name
Banque de Tunisie et des Emirats
Listing
BTE on the Bourse de Tunis, active · ISIN TN0001300557 (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

  • Qualified audit opinion and going-concern warning. The auditor's report for the year ended 31 December 2025 gives a qualified ('except for') opinion and states a material uncertainty about whether the company can continue as a going concern.
  • Qualified audit opinion. FY2025: The auditor gives a qualified ('except for') opinion: apart from the matters it names, the statements are presented fairly. Details below.
  • Auditor's emphasis of matter. 4- Paragraphe d'observation: 4.1 AC1 includes unreconciled items on the parent bank's BCT dinar accounts (2 018 / 1 206 KDT receipts/payments in the BCT statements not booked, 1 873 / 939 KDT booked not in BCT statements); 91% of suspense items were cleared in 2025.
Full wording and sources

  • Auditor's report, year to 2025-12-31: qualified opinion ('except for'); the report also states a material uncertainty related to going concern

    2.1 Incertitude significative liée à la continuité d'exploitation de la banque: 'Contrairement aux exigences de l'article 74 de la loi bancaire n° 2016-48, les actifs de la Banque (Société mère) n'excèdent pas, au 31 décembre 2025, les passifs dont ils sont tenus envers les tiers, d'un montant au moins égal au capital minimum. Ainsi, le solde comptable des fonds propres de la banque s'élève au 31 décembre 2025 à 29 053 KDT alors que le capital minimum prévu par l'article 32 de la loi n°2016-48 est de 50 000 KDT.' ... 'Par conséquent, la BTE (Société mère) pourrait être considérée dans une situation compromise au sens de l'article 110 de la loi n° 2016-48' (PDF p24)

    Source: ETATS FINANCIERS CONSOLIDES — BANQUE DE TUNISIE ET DES EMIRATS - BTE (AVIS DE SOCIETES), p23 (dated 2026-04-07)

  • Auditor's report, year to 2025-12-31: qualified opinion ('except for')

    The auditor gives a qualified ('except for') opinion: apart from the matters it names, the statements are presented fairly. Figures are shown as printed; those affected by the named matters may be misstated. Fondement de l'opinion avec réserve: the section holds one matter, '2.1 Incertitude significative liée à la continuité d'exploitation de la banque': the parent bank's assets do not exceed its liabilities to third parties by at least the minimum capital (book equity 29 053 KDT against a 50 000 KDT minimum); its net core capital is negative (12 317 KDT) and its solvency and Tier I ratios are (1,02%) against 10% and 7% minima; it does not meet risk-concentration rules or the 15%/60% participation limits; it 'pourrait être considérée dans une situation compromise' (art. 110, law 2016-48); a full audit and a recapitalising business plan are under way (PDF p23-p24).

    Source: ETATS FINANCIERS CONSOLIDES — BANQUE DE TUNISIE ET DES EMIRATS - BTE (AVIS DE SOCIETES), p23 (dated 2026-04-07)

  • Auditor's emphasis of matter

    4- Paragraphe d'observation: 4.1 AC1 includes unreconciled items on the parent bank's BCT dinar accounts (2 018 / 1 206 KDT receipts/payments in the BCT statements not booked, 1 873 / 939 KDT booked not in BCT statements); 91% of suspense items were cleared in 2025. 4.2 AC3 includes 3 300 KDT on two clients classed 3 that BCT circular 1991-24 would class 4; and the parent bank has no complete, up-to-date database of guarantees received, so off-balance-sheet guarantees received are not complete (PDF p26-p27).

    Source: ETATS FINANCIERS CONSOLIDES — BANQUE DE TUNISIE ET DES EMIRATS - BTE (AVIS DE SOCIETES) (dated 2026-04-07)

  • PRODUIT NET BANCAIRE

    TND 95.4 million

    95,426 TND thousands · p4

    +14.4% vs 2024

    Printed 'PRODUIT NET BANCAIRE' (p4), the bank's own net banking income measure.

  • INTÉRÊTS ET REVENUS ASSIMILES

    TND 116 million

    115,972 TND thousands · p4

    +4.2% vs 2024

    Printed 'INTÉRÊTS ET REVENUS ASSIMILES' (p4); no net interest income line is printed.

  • RESULTAT NET

    TND 944,000

    944 TND thousands · p4

    Moved from loss to profit (FY2024: (18 024) TND thousands)

    Printed 'RESULTAT NET' (p4).

  • Total assets

    TND 1.76 billion

    1,762,444 TND thousands · p2

    +8.1% vs 2024

    Printed 'TOTAL ACTIF' (p2).

  • DÉPÔTS ET AVOIRS DE LA CLIENTÈLE

    TND 1.26 billion

    1,259,178 TND thousands · p2

    +13.3% vs 2024

    Printed 'DÉPÔTS ET AVOIRS DE LA CLIENTÈLE' (p2).

  • CAPITAUX PROPRES

    TND 147 million

    146,921 TND thousands · p2

    −7.4% vs 2024

    Printed 'CAPITAUX PROPRES' (p2).

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
INTÉRÊTS ET REVENUS ASSIMILES 115,972 111,311
COMMISSIONS (en produits) 28,464 29,375
GAINS SUR PORTEFEUILLE-TITRES COMMERCIAL ET OPE. FINANCIÈRES 10,028 3,585
GAINS SUR OPERATIONS DE CHANGE1 5,592 10,717
REVENUS DU PORTEFEUILLE D'INVESTISSEMENT2 25,024 21,623
TOTAL PRODUITS D'EXPLOITATION BANCAIRES3 185,081 176,611
INTÉRÊTS ENCOURUS ET CHARGES ASSIMILÉES (85,068) (87,282)
COMMISSIONS ENCOURUES (4,539) (3,747)
PERTES SUR PORTEFEUILLE-TITRES COMMERCE ET OPE. FINANCIÈRES4 (48) (2,151)
TOTAL CHARGES D'EXPLOITATION BANCAIRES5 (89,655) (93,180)
PRODUIT NET BANCAIRE 95,426 83,432
DOT. PROV. & CORREC. VAL. SUR CRÉANCES, HORS BILAN ET PASSIF (14,440) (26,028)
DOT. PROV & RES. DES CORRECTIONS DE VAL / PORTEFEUILLES D'INVEST6 3,570 5,702
AUTRES PRODUITS D'EXPLOITATION 3,157 450
FRAIS DE PERSONNEL (47,078) (44,554)
CHARGES GÉNÉRALES D'EXPLOITATION (34,449) (21,992)
DOTATIONS AUX AMORT. ET AUX PROVISIONS SUR IMMOBILISATIONS7 (6,955) (13,261)
TOTAL RÉSULTAT D'EXPLOITATION (769) (16,252)
SOLDE EN GAINS / PERTES PROVENANT D'AUTRES ÉLÉMENTS ORDINAIRES8 7 (3,138)
IMPÔT SUR LES BÉNÉFICES 1,7069 1,366
RÉSULTAT DES ACTIVITÉS ORDINAIRES10 944 (18,024)
RESULTAT NET 944 (18,024)
PART DES MINORITAIRES11 (8,133) (7,978)
RÉSULTAT NET DE L'EXERCICE APRES MODIFICATION COMPTABLE12 (7,189) (30,204)
ELEMENTS EXTRAORDINAIRES13 Not reported in this filing14 –15
Effets des modifications comptables16 Not reported in this filing17 (4,202)
  1. Printed “1 706)”; read as 1706. p4: Printed '1 706)' with a closing bracket and no opening bracket (page image shows the same). Read as the positive amount 1 706: the printed result of ordinary activities 944 = (769) + 7 + 1 706, as in 2024 where the tax line prints 1 366 unbracketed (16 252) + (3 138) + 1 366 = (18 024).
  2. Printed “-”, read as nil: subtotal_arithmetic: is.profit_for_year.
Notes and alternative reported figures (15)
  1. “GAINS SUR OPERATIONS DE CHANGE” is an issuer-specific line, not mapped to a shared definition: Note 19: foreign-exchange gains, printed as a separate banking income line.
  2. “REVENUS DU PORTEFEUILLE D'INVESTISSEMENT” is an issuer-specific line, not mapped to a shared definition: PR4, note 20.
  3. “TOTAL PRODUITS D'EXPLOITATION BANCAIRES” is an issuer-specific line, not mapped to a shared definition: Total banking operating income.
  4. “PERTES SUR PORTEFEUILLE-TITRES COMMERCE ET OPE. FINANCIÈRES” is an issuer-specific line, not mapped to a shared definition: CH3 (stored negative; printed positive).
  5. “TOTAL CHARGES D'EXPLOITATION BANCAIRES” is an issuer-specific line, not mapped to a shared definition: Total banking operating charges (stored negative; printed positive).
  6. “DOT. PROV & RES. DES CORRECTIONS DE VAL / PORTEFEUILLES D'INVEST” is an issuer-specific line, not mapped to a shared definition: PR6/CH5, note 22.
  7. “DOTATIONS AUX AMORT. ET AUX PROVISIONS SUR IMMOBILISATIONS” is an issuer-specific line, not mapped to a shared definition: CH8, note 25.
  8. “SOLDE EN GAINS / PERTES PROVENANT D'AUTRES ÉLÉMENTS ORDINAIRES” is an issuer-specific line, not mapped to a shared definition: PR8/CH9.
  9. “RÉSULTAT DES ACTIVITÉS ORDINAIRES” is an issuer-specific line, not mapped to a shared definition: Result after income tax, before extraordinary items.
  10. “PART DES MINORITAIRES” is an issuer-specific line, not mapped to a shared definition: Minority interests' share of net result, printed in brackets as a deduction from the net result to reach the group share.
  11. “RÉSULTAT NET DE L'EXERCICE APRES MODIFICATION COMPTABLE” is an issuer-specific line, not mapped to a shared definition: Group result after the effect of accounting changes.
  12. “ELEMENTS EXTRAORDINAIRES” is an issuer-specific line, not mapped to a shared definition: PR9/CH10.
  13. Not reported in this filing: The line 'ELEMENTS EXTRAORDINAIRES' (PR9/CH10) carries a 2024 amount only (printed '-'); the 2025 column is blank (p4, checked on the page image). Recorded as not reported, not as nil.
  14. “Effets des modifications comptables” is an issuer-specific line, not mapped to a shared definition: Effect of accounting changes, below the group result.
  15. Not reported in this filing: The line 'Effets des modifications comptables' carries a 2024 amount only ((4 202)); the 2025 column is blank (p4, checked on the page image). Recorded as not reported, not as nil.

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
CAISSE ET AVOIRS AUPRÈS DE LA BCT, CCP ET TGT 14,507 17,989
CRÉANCES SUR LES ÉTABLISSEMENTS BANCAIRES ET FINANCIERS 113,468 190,964
CRÉANCES SUR LA CLIENTÈLE 1,084,483 971,281
PORTEFEUILLE-TITRES COMMERCIAL 205,751 164,299
PORTEFEUILLE TITRE D'INVESTISSEMENT 248,130 178,610
VALEURS IMMOBILISEES1 82,409 86,982
AUTRES ACTIFS 13,696 20,622
TOTAL ACTIF 1,762,444 1,630,747
DÉPÔTS ET AVOIRS DES ÉTABLISSEMENTS BANCAIRES ET FINANCIERS 252,554 247,015
DÉPÔTS ET AVOIRS DE LA CLIENTÈLE 1,259,178 1,111,114
EMPRUNTS ET RESSOURCES SPÉCIALES 45,987 57,427
AUTRES PASSIFS 57,804 56,478
TOTAL PASSIF 1,615,523 1,472,034
CAPITAL 108,744 108,744
RÉSERVES2 74,097 79,401
ACTIONS PROPRES3 (840) (840)
RÉSULTATS REPORTES* (146,999) (119,095)
RÉSULTAT DE L'EXERCICE4 (7,189) (26,002)
CAPITAUX PROPRES PART DU GROUPE 27,813 42,208
CAPITAUX PROPRES PART DES MINORITAIRES 119,108 116,505
CAPITAUX PROPRES 146,921 158,713
TOTAL CAPITAUX PROPRES ET PASSIFS 1,762,444 1,630,747
Notes and alternative reported figures (4)
  1. “VALEURS IMMOBILISEES” is an issuer-specific line, not mapped to a shared definition: AC6, note 6: tangible and intangible fixed assets, net.
  2. “RÉSERVES” is an issuer-specific line, not mapped to a shared definition: CP2, note 13: consolidated reserves.
  3. “ACTIONS PROPRES” is an issuer-specific line, not mapped to a shared definition: CP3: own shares (negative).
  4. “RÉSULTAT DE L'EXERCICE” is an issuer-specific line, not mapped to a shared definition: CP6, note 15: 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 bancaires encaissés1 160,855 150,988
Charges d'exploitation bancaires décaissées2 (108,864) (100,578)
Prêts et avances/remboursement prêts & avances accordés à la clientèle3 (82,182) (69,719)
Dépôts/retrait de dépôts de la clientèle4 159,247 130,261
Sommes versées aux Personnel et C. Divers5 (63,736) (72,619)
Autres flux d’exploitation6 3,239 2,323
Impôts sur les sociétés (120) (459)
Flux de trésorerie net affecté/provenant des activités d'exploitation 68,439 40,197
Intérêts & dividendes encaissés sur portefeuille d'investissement7 7,933 8,212
Acquisitions/cessions sur portefeuille d'investissement8 (112,459) (41,041)
Acquisitions/cessions sur immobilisations9 (1,663) 1,311
Flux de trésorerie net affecté/ provenant des activités d'investissement (106,189) (31,518)
Émission D’actions10 (11,850) (8,851)
Émission D’emprunts sur le marché public11 0 1,300
Remboursement d’emprunts sur le marché monétaire12 (10,966) (2,636)
Placements13 (3,661) (83)
Augmentation/diminution ressources spéciales14 (3,284) (16,829)
Dividendes versés / Encaissés15 3,000 18,744
Flux de trésorerie net affecté/provenant des activités de financement (26,761) (8,354)
Variation nette des liquidités et équivalents de liquidités au cours de la pé- (64,512) 325
Liquidités et équivalents en début de période (97,425) (97,750)
Liquidités et équivalents en fin de période (158,937) (97,425)
Notes and alternative reported figures (15)
  1. “Produits d'exploitation bancaires encaissés” is an issuer-specific line, not mapped to a shared definition: Operating.
  2. “Charges d'exploitation bancaires décaissées” is an issuer-specific line, not mapped to a shared definition: Operating.
  3. “Prêts et avances/remboursement prêts & avances accordés à la clientèle” is an issuer-specific line, not mapped to a shared definition: Operating.
  4. “Dépôts/retrait de dépôts de la clientèle” is an issuer-specific line, not mapped to a shared definition: Operating.
  5. “Sommes versées aux Personnel et C. Divers” is an issuer-specific line, not mapped to a shared definition: Operating.
  6. “Autres flux d’exploitation” is an issuer-specific line, not mapped to a shared definition: Operating.
  7. “Intérêts & dividendes encaissés sur portefeuille d'investissement” is an issuer-specific line, not mapped to a shared definition: Investing.
  8. “Acquisitions/cessions sur portefeuille d'investissement” is an issuer-specific line, not mapped to a shared definition: Investing (net).
  9. “Acquisitions/cessions sur immobilisations” is an issuer-specific line, not mapped to a shared definition: Investing (net).
  10. “Émission D’actions” is an issuer-specific line, not mapped to a shared definition: Financing; printed negative in both years.
  11. “Émission D’emprunts sur le marché public” is an issuer-specific line, not mapped to a shared definition: Financing.
  12. “Remboursement d’emprunts sur le marché monétaire” is an issuer-specific line, not mapped to a shared definition: Financing.
  13. “Placements” is an issuer-specific line, not mapped to a shared definition: Financing (as printed).
  14. “Augmentation/diminution ressources spéciales” is an issuer-specific line, not mapped to a shared definition: Financing (net).
  15. “Dividendes versés / Encaissés” is an issuer-specific line, not mapped to a shared definition: Financing: dividends paid net of dividends received, as printed.

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
Earnings / (loss) per share (per share)21 (2.054) (7.429)
Profit / (loss) attributable to shareholders (TND thousands)3 (7,189) (26,002)
Notes and alternative reported figures (3)
  1. “Résultat par action (en DT)”: mapping to a shared definition is uncertain. Group result per share in dinars (net result / average number of shares including ADP, 3 500 thousand); not stated as basic or diluted.
  2. Earnings / (loss) per share: printed as “Résultat par action (en DT)”.
  3. 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 CONSOLIDES — BANQUE DE TUNISIE ET DES EMIRATS - BTE (AVIS DE SOCIETES)

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

    Audit: Samir LABIDI and Neji HAJJI (co-commissaires aux comptes), qualified opinion · signed · includes a material-uncertainty paragraph

    Auditor's sign-off: Samir LABIDI; Neji HAJJI (co-commissaires aux comptes)

    Final status: Rapport des commissaires aux comptes sur les états financiers consolidés (PDF pp23-30; 'Opinion avec réserve', p23) signed by the co-statutory auditors Samir LABIDI and Neji HAJJI, each with a handwritten signature over a stamp, Tunis, 7 April 2026 (PDF p30, page image). The publication states 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' (p1); no board approval date is printed.

    Document date
    7 Apr 2026
    Published
    21 Apr 2026
    Auditor's report
    7 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 milliers de dinars”)
    • Fondement de l'opinion avec réserve: the section holds one matter, '2.1 Incertitude significative liée à la continuité d'exploitation de la banque': the parent bank's assets do not exceed its liabilities to third parties by at least the minimum capital (book equity 29 053 KDT against a 50 000 KDT minimum); its net core capital is negative (12 317 KDT) and its solvency and Tier I ratios are (1,02%) against 10% and 7% minima; it does not meet risk-concentration rules or the 15%/60% participation limits; it 'pourrait être considérée dans une situation compromise' (art. 110, law 2016-48); a full audit and a recapitalising business plan are under way (PDF p23-p24).
    • Statement of cash flows 2025: opening cash (97 425) plus the printed net change (64 512) gives (161 937), but closing cash is printed (158 937), a difference of 3 000 (equal to the printed 'Dividendes versés / Encaissés' 3 000). The 2024 column reconciles ((97 750) + 325 = (97 425)). Kept as printed (p5, render checked).
    • 'PART DES MINORITAIRES' is printed in brackets ((8 133); 2024: (7 978)) as the deduction from the net result 944 to the group share (7 189); kept as printed in a native concept. The income tax line 2025 is printed '1 706)' (a stray closing bracket); read as 1 706 (see the value's interpretation). 'Effets des modifications comptables' (4 202) and 'ELEMENTS EXTRAORDINAIRES' '-' print only a 2024 value. 'Émission D'actions' is printed negative in both years ((11 850); 2024: (8 851)).
    • Résultat par action (en DT) (2,054) (2024: (7,429)) from the notes complémentaires (p22), computed on 3 500 thousand shares including the actions à dividende prioritaire (ADP).
    Technical details
    File
    30 pages, with a text layer
    SHA-256
    3caa8736c7d4c0892c4f235ab812e3d8348acdc50e21422b1cd13466af4e4a55
    Entity as printed
    Banque de Tunisie et des Emirats - BTE (Groupe BTE)
    Exchange copy
    retrieved 2026-10-08T18:04:38Z

Data notes

  • IMPÔT SUR LES BÉNÉFICES — Printed '1 706)'; read as '1706'. Printed '1 706)' with a closing bracket and no opening bracket (page image shows the same). Read as the positive amount 1 706: the printed result of ordinary activities 944 = (769) + 7 + 1 706, as in 2024 where the tax line prints 1 366 unbracketed (16 252) + (3 138) + 1 366 = (18 024). (ETATS FINANCIERS CONSOLIDES — BANQUE DE TUNISIE ET DES EMIRATS - BTE (AVIS DE SOCIETES), p4)

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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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.

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