Line a loaf pan with parchment paper and set aside.
In a bowl, mix together the mashed banana and almond butter until smooth. Mix in the cacao and almond flour until you have a sticky dough.
Press the dough into the prepared pan and place in the freezer to set for about 30 minutes. Once it has firmed up, remove from the pan and slice into 8 squares.
Return the bites to the freezer while you melt together the chocolate chips and coconut oil until smooth. Begin dipping the bites into the chocolate until completely coated. Add optional flaky sea salt on top. Let harden and enjoy!