B.A. BA Consulting: what changed
What changed
B.A. BA Consulting
NACE 62.200, Computer consultancy and computer facilities management
filed annual accounts (NBB)
Net result for the year
€101,194
2024 · €107,224-€6,030
Equity
€188,000
2024 · €295,780-€107,780
Cash
€106,248
2024 · €200,750-€94,502
Balance sheet total
€435,619
2024 · €367,902+€67,717
Largest movements
Assets
- Current investments +€120,000
new in 2025: €120,000
- Cash -€94,502
down €94,502 (-47.1%), from €200,750 to €106,248
mainly Contributions, distributions and other (-€208,974) and Current investments (-€120,000)
- Receivables after one year +€45,000
up €45,000 (+50.0%), from €90,000 to €135,000
- Deferred charges and accrued income -€6,324
down €6,324 (-81.3%), from €7,781 to €1,457
Equity and liabilities
- Other debts +€208,974
new in 2025: €208,974
- Profit (loss) carried forward -€107,780
down €107,780 (-100%), from €107,780 to €0
- Tax, wage and social debts -€33,243
down €33,243 (-46.9%), from €70,898 to €37,655
Income statement
- Gross operating margin -€8,242
down €8,242 (-6.3%), from €131,433 to €123,191
- Taxes -€2,010
down €2,010 (-6.9%), from €29,075 to €27,065
- Financial income +€1,582
up €1,582 (+25.6%), from €6,181 to €7,763
- Depreciation +€1,323
up €1,323 (+150%), from €882 to €2,206
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€107,224
Gross operating margin
-€8,242
Depreciation
-€1,323
Other operating charges
-€12
Financial income
+€1,582
Financial charges
-€44
Taxes
+€2,010
Result 2025
€101,194
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€237,471
Investment
-€123,000
Financing
-€208,974
Cash 2024
€200,750
From operations (derived)
+€237,471
Net result for the year
+€101,194
Depreciation
+€2,206
Receivables after one year
-€45,000
Receivables within one year
-€2,749
Deferred charges and accrued income
+€6,324
Trade debts
-€234
Tax, wage and social debts
-€33,243
Other debts
+€208,974
Investment (derived)
-€123,000
Investment in fixed assets (net)
-€3,000
Current investments
-€120,000
Financing
-€208,974
Contributions, distributions and other
-€208,974
Cash 2025
€106,248
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €367,902 | €435,619 | +€67,717 | +18.4% |
| Fixed assets | 21/28 | €10,146 | €10,940 | +€794 | +7.8% |
| Tangible fixed assets | 22/27 | €10,146 | €10,940 | +€794 | +7.8% |
| Land and buildings | 22 | €10,146 | €7,940 | -€2,206 | -21.7% |
| Other tangible fixed assets | 26 | - | €3,000 | +€3,000 | |
| Current assets | 29/58 | €357,756 | €424,679 | +€66,923 | +18.7% |
| Amounts receivable after more than one year | 29 | €90,000 | €135,000 | +€45,000 | +50.0% |
| Other amounts receivable | 291 | €90,000 | €135,000 | +€45,000 | +50.0% |
| Amounts receivable within one year | 40/41 | €59,225 | €61,974 | +€2,749 | +4.6% |
| Trade receivables | 40 | €36,991 | €30,328 | -€6,663 | -18.0% |
| Other amounts receivable | 41 | €22,234 | €31,646 | +€9,412 | +42.3% |
| Current investments | 50/53 | - | €120,000 | +€120,000 | |
| Cash at bank and in hand | 54/58 | €200,750 | €106,248 | -€94,502 | -47.1% |
| Deferred charges and accrued income | 490/1 | €7,781 | €1,457 | -€6,324 | -81.3% |
| Total equity and liabilities | 10/49 | €367,902 | €435,619 | +€67,717 | +18.4% |
| Equity | 10/15 | €295,780 | €188,000 | -€107,780 | -36.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €183,000 | €183,000 | = | 0.0% |
| Distributable reserves | 133 | €183,000 | €183,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €107,780 | €0 | -€107,780 | -100% |
| Amounts payable | 17/49 | €72,122 | €247,619 | +€175,497 | +243% |
| Amounts payable within one year | 42/48 | €72,122 | €247,619 | +€175,497 | +243% |
| Trade debts | 44 | €1,224 | €991 | -€234 | -19.1% |
| Suppliers | 440/4 | €1,224 | €991 | -€234 | -19.1% |
| Taxes, remuneration and social security | 45 | €70,898 | €37,655 | -€33,243 | -46.9% |
| Taxes | 450/3 | €70,898 | €37,655 | -€33,243 | -46.9% |
| Other amounts payable | 47/48 | - | €208,974 | +€208,974 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €882 | €2,206 | +€1,323 | +150% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €131,433 | €123,191 | -€8,242 | -6.3% |
| Operating profit (loss) | 9901 | €130,164 | €120,586 | -€9,578 | -7.4% |
| Financial income | 75/76B | €6,181 | €7,763 | +€1,582 | +25.6% |
| Recurring financial income | 75 | €6,181 | €7,763 | +€1,582 | +25.6% |
| Financial charges | 65/66B | €47 | €91 | +€44 | +95.6% |
| Recurring financial charges | 65 | €47 | €91 | +€44 | +95.6% |
| Profit (loss) for the period before taxes | 9903 | €136,298 | €128,258 | -€8,040 | -5.9% |
| Income taxes | 67/77 | €29,075 | €27,065 | -€2,010 | -6.9% |
| Profit (loss) for the period | 9904 | €107,224 | €101,194 | -€6,030 | -5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €107,224 | €101,194 | -€6,030 | -5.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.