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B & A ENGINEERING: what changed

Two fiscal 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.

What changed

B & A ENGINEERING

BE 0445.282.953
NACE 26.110, Manufacture of computer, electronic and optical products
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€9,281
2024 · -€2,344-€6,937
Equity
-€1,999
2024 · €7,283-€9,281
Cash
€4,941
2024 · €4,705+€236
Balance sheet total
€16,763
2024 · €16,077+€686

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€1,229

    up €1,229 (+13.1%), from €9,417 to €10,646

    of which Other amounts receivable: +€4,746

  • Tangible fixed assets -€779

    down €779 (-39.8%), from €1,955 to €1,176

  • Cash +€236

    up €236 (+5.0%), from €4,705 to €4,941

    mainly Other debts (+€7,267) and Trade debts (+€5,700)

Equity and liabilities
  • Profit (loss) carried forward -€9,281

    new in 2025: -€9,281

  • Other debts +€7,267

    up €7,267 (+2650.8%), from €274 to €7,541

  • Trade debts +€5,700

    new in 2025: €5,700

  • Tax, wage and social debts -€2,390

    down €2,390 (-39.9%), from €5,985 to €3,595

    of which Taxes: -€2,240

  • Accrued charges and deferred income -€854

    no longer reported in 2025 (was €854)

Income statement
  • Gross operating margin -€12,013

    down €12,013, from €8,418 to -€3,595

  • Depreciation -€2,317

    down €2,317 (-74.8%), from €3,096 to €779

  • Other operating charges -€1,481

    down €1,481 (-31.2%), from €4,751 to €3,269

  • Financial charges +€243

    up €243 (+17.5%), from €1,390 to €1,633

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€2,344
Gross operating margin -€12,013
Depreciation +€2,317
Other operating charges +€1,481
Other operating items +€1,528
Financial income -€1
Financial charges -€243
Taxes -€6
Result 2025 -€9,281

Cash bridge derived

cash 2024 to 2025

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.

From operations -€9
Investment €0
Financing +€244
Cash 2024 €4,705
Net result for the year -€9,281
Depreciation +€779
Receivables within one year -€1,229
Trade debts +€5,700
Tax, wage and social debts -€2,390
Other debts +€7,267
Accrued charges and deferred income -€854
Short-term financial debts +€244
Cash 2025 €4,941
Every line side by side 42 lines
Line Code 2024 2025 Change %
Total assets 20/58 €16,077 €16,763 +€686 +4.3%
Fixed assets 21/28 €1,955 €1,176 -€779 -39.8%
Intangible fixed assets 21 €0 - =
Tangible fixed assets 22/27 €1,955 €1,176 -€779 -39.8%
Land and buildings 22 €151 - -€151
Furniture and vehicles 24 €919 €641 -€278 -30.2%
Other tangible fixed assets 26 €885 €535 -€350 -39.5%
Current assets 29/58 €14,122 €15,587 +€1,465 +10.4%
Amounts receivable within one year 40/41 €9,417 €10,646 +€1,229 +13.1%
Trade receivables 40 €9,085 €5,569 -€3,517 -38.7%
Other amounts receivable 41 €332 €5,078 +€4,746 +1431.1%
Cash at bank and in hand 54/58 €4,705 €4,941 +€236 +5.0%
Total equity and liabilities 10/49 €16,077 €16,763 +€686 +4.3%
Equity 10/15 €7,283 -€1,999 -€9,281
Contributions 10/11 €100 €100 = 0.0%
Reserves 13 €7,183 €7,183 = 0.0%
Distributable reserves 133 €7,183 €7,183 = 0.0%
Profit (loss) carried forward 14 - -€9,281 -€9,281
Amounts payable 17/49 €8,794 €18,762 +€9,968 +113.3%
Amounts payable within one year 42/48 €7,941 €18,762 +€10,821 +136.3%
Financial debts 43 €1,682 €1,926 +€244 +14.5%
Credit institutions 430/8 €1,682 €1,926 +€244 +14.5%
Trade debts 44 - €5,700 +€5,700
Suppliers 440/4 - €5,700 +€5,700
Taxes, remuneration and social security 45 €5,985 €3,595 -€2,390 -39.9%
Taxes 450/3 €3,765 €1,525 -€2,240 -59.5%
Remuneration and social security 454/9 €2,220 €2,070 -€150 -6.8%
Other amounts payable 47/48 €274 €7,541 +€7,267 +2650.8%
Accrued charges and deferred income 492/3 €854 - -€854
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €3,096 €779 -€2,317 -74.8%
Other operating charges 640/8 €4,751 €3,269 -€1,481 -31.2%
Non-recurring operating charges 66A €1,528 - -€1,528
Gross operating margin 9900 €8,418 -€3,595 -€12,013
Operating profit (loss) 9901 -€956 -€7,643 -€6,687 -699.7%
Financial income 75/76B €1 - -€1
Recurring financial income 75 €1 - -€1
Financial charges 65/66B €1,390 €1,633 +€243 +17.5%
Recurring financial charges 65 €1,390 €1,633 +€243 +17.5%
Profit (loss) for the period before taxes 9903 -€2,344 -€9,275 -€6,931 -295.7%
Income taxes 67/77 - €6 +€6
Profit (loss) for the period 9904 -€2,344 -€9,281 -€6,937 -295.9%
Profit (loss) for the period to be appropriated 9905 -€2,344 -€9,281 -€6,937 -295.9%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.