B.A CONSTRUCT: 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 CONSTRUCT
Largest movements
- Receivables within one year +€5,626
up €5,626 (+43.5%), from €12,935 to €18,561
of which Trade receivables: +€10,048
- Cash -€2,214
down €2,214 (-68.3%), from €3,241 to €1,026
mainly Receivables within one year (-€5,626)
- Tangible fixed assets -€1,360
no longer reported in 2025 (was €1,360)
- Profit (loss) carried forward +€1,243
up €1,243 (+23.5%), from €5,286 to €6,529
- Trade debts +€809
new in 2025: €809
- Financial charges -€2,254
down €2,254 (-93.6%), from €2,407 to €153
- Gross operating margin -€2,230
down €2,230 (-42.6%), from €5,230 to €2,999
- Other operating charges +€243
new in 2025: €243
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.
Cash bridge derived
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 | €17,536 | €19,588 | +€2,052 | +11.7% |
| Fixed assets | 21/28 | €1,360 | - | -€1,360 | |
| Tangible fixed assets | 22/27 | €1,360 | - | -€1,360 | |
| Furniture and vehicles | 24 | €1,360 | - | -€1,360 | |
| Current assets | 29/58 | €16,176 | €19,588 | +€3,412 | +21.1% |
| Amounts receivable within one year | 40/41 | €12,935 | €18,561 | +€5,626 | +43.5% |
| Trade receivables | 40 | - | €10,048 | +€10,048 | |
| Other amounts receivable | 41 | €12,935 | €8,514 | -€4,422 | -34.2% |
| Cash at bank and in hand | 54/58 | €3,241 | €1,026 | -€2,214 | -68.3% |
| Total equity and liabilities | 10/49 | €17,536 | €19,588 | +€2,052 | +11.7% |
| Equity | 10/15 | €15,286 | €16,529 | +€1,243 | +8.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,286 | €6,529 | +€1,243 | +23.5% |
| Amounts payable | 17/49 | €2,250 | €3,059 | +€809 | +35.9% |
| Amounts payable within one year | 42/48 | €2,250 | €3,059 | +€809 | +35.9% |
| Trade debts | 44 | - | €809 | +€809 | |
| Suppliers | 440/4 | - | €809 | +€809 | |
| Taxes, remuneration and social security | 45 | €2,250 | €2,250 | = | 0.0% |
| Remuneration and social security | 454/9 | €2,250 | €2,250 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,360 | €1,360 | = | 0.0% |
| Other operating charges | 640/8 | - | €243 | +€243 | |
| Gross operating margin | 9900 | €5,230 | €2,999 | -€2,230 | -42.6% |
| Operating profit (loss) | 9901 | €3,870 | €1,396 | -€2,474 | -63.9% |
| Financial charges | 65/66B | €2,407 | €153 | -€2,254 | -93.6% |
| Recurring financial charges | 65 | €2,407 | €153 | -€2,254 | -93.6% |
| Profit (loss) for the period before taxes | 9903 | €1,463 | €1,243 | -€220 | -15.1% |
| Profit (loss) for the period | 9904 | €1,463 | €1,243 | -€220 | -15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,463 | €1,243 | -€220 | -15.1% |
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 12 October 2026 via checked.be.