B.A & Co Solutions: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
B.A & Co Solutions
Largest movements
- Receivables within one year +€81,223
up €81,223 (+8,096%), from €1,003 to €82,226
of which Trade receivables: +€72,955
- Cash -€5,494
down €5,494 (-99.2%), from €5,539 to €45
mainly Receivables within one year (-€81,223) and Other debts (-€3,573)
- Formation expenses -€1,761
down €1,761 (-100%), from €1,761 to €0
- Trade debts +€69,646
up €69,646 (+12,700%), from €548 to €70,194
of which Bills of exchange payable: +€45,369
- Profit (loss) carried forward +€7,895
up €7,895 (+1,158%), from €682 to €8,577
- Other debts -€3,573
down €3,573 (-100%), from €3,573 to €0
- Gross operating margin +€8,154
up €8,154 (+506%), from €1,611 to €9,766
- Depreciation +€881
up €881 (+100.0%), from €881 to €1,761
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,304 | €82,272 | +€73,968 | +891% |
| Formation expenses | 20 | €1,761 | €0 | -€1,761 | -100% |
| Current assets | 29/58 | €6,542 | €82,272 | +€75,729 | +1,158% |
| Amounts receivable within one year | 40/41 | €1,003 | €82,226 | +€81,223 | +8,096% |
| Trade receivables | 40 | €922 | €73,877 | +€72,955 | +7,909% |
| Other amounts receivable | 41 | €81 | €8,349 | +€8,268 | +10,240% |
| Cash at bank and in hand | 54/58 | €5,539 | €45 | -€5,494 | -99.2% |
| Total equity and liabilities | 10/49 | €8,304 | €82,272 | +€73,968 | +891% |
| Equity | 10/15 | €4,182 | €12,077 | +€7,895 | +189% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €682 | €8,577 | +€7,895 | +1,158% |
| Amounts payable | 17/49 | €4,122 | €70,194 | +€66,073 | +1,603% |
| Amounts payable within one year | 42/48 | €4,122 | €70,194 | +€66,073 | +1,603% |
| Trade debts | 44 | €548 | €70,194 | +€69,646 | +12,700% |
| Suppliers | 440/4 | €548 | €24,826 | +€24,277 | +4,427% |
| Bills of exchange payable | 441 | - | €45,369 | +€45,369 | |
| Other amounts payable | 47/48 | €3,573 | €0 | -€3,573 | -100% |
| Remuneration, social security and pensions | 62 | - | €18 | +€18 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €881 | €1,761 | +€881 | +100.0% |
| Gross operating margin | 9900 | €1,611 | €9,766 | +€8,154 | +506% |
| Operating profit (loss) | 9901 | €731 | €7,986 | +€7,256 | +993% |
| Financial charges | 65/66B | €49 | €91 | +€42 | +87.0% |
| Recurring financial charges | 65 | €49 | €91 | +€42 | +87.0% |
| Profit (loss) for the period before taxes | 9903 | €682 | €7,895 | +€7,213 | +1,058% |
| Profit (loss) for the period | 9904 | €682 | €7,895 | +€7,213 | +1,058% |
| Profit (loss) for the period to be appropriated | 9905 | €682 | €7,895 | +€7,213 | +1,058% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.