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In Banana Accounting, the profit or loss is automatically allocated during the carry forward of opening balances to the new year using the Create New Year command.
In the dialog window, in the Profit/Loss Allocation section, by clicking the down arrow of the first field, all available balance sheet accounts are displayed.
You can select the account or accounts to which the profit or loss will be allocated. The allocation can be made to a maximum of three accounts, using the three available fields.
In the field(s) under the Amount column, enter the amount to be allocated for each selected account.
Detailed information about the Create New Year dialog window is available on the documentation page: Carry forward new balances dialog