B.A.FRANK: 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.FRANK
Largest movements
- Receivables within one year -€1,645
down €1,645 (-100%), from €1,645 to €0
- Profit (loss) carried forward -€1,358
down €1,358 (-64.7%), from -€2,100 to -€3,458
- Trade debts -€353
down €353 (-21.4%), from €1,645 to €1,292
- Other debts +€66
new in 2025: €66
- Gross operating margin -€1,444
down €1,444, from €86 to -€1,358
- Other operating charges -€200
down €200 (-100%), from €200 to €0
- Financial charges -€89
down €89 (-100%), from €89 to €0
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 | €1,645 | €0 | -€1,645 | -100% |
| Current assets | 29/58 | €1,645 | €0 | -€1,645 | -100% |
| Amounts receivable within one year | 40/41 | €1,645 | €0 | -€1,645 | -100% |
| Trade receivables | 40 | €1,645 | €0 | -€1,645 | -100% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €1,645 | €0 | -€1,645 | -100% |
| Equity | 10/15 | -€100 | -€1,458 | -€1,358 | -1,353% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,100 | -€3,458 | -€1,358 | -64.7% |
| Amounts payable | 17/49 | €1,745 | €1,458 | -€287 | -16.4% |
| Amounts payable within one year | 42/48 | €1,745 | €1,458 | -€287 | -16.4% |
| Financial debts | 43 | €14 | €14 | = | 0.0% |
| Credit institutions | 430/8 | €14 | €14 | = | 0.0% |
| Trade debts | 44 | €1,645 | €1,292 | -€353 | -21.4% |
| Suppliers | 440/4 | €1,645 | €1,292 | -€353 | -21.4% |
| Taxes, remuneration and social security | 45 | €86 | €86 | = | 0.0% |
| Taxes | 450/3 | €86 | €86 | = | 0.0% |
| Other amounts payable | 47/48 | - | €66 | +€66 | |
| Other operating charges | 640/8 | €200 | €0 | -€200 | -100% |
| Gross operating margin | 9900 | €86 | -€1,358 | -€1,444 | |
| Operating profit (loss) | 9901 | -€114 | -€1,358 | -€1,244 | -1,091% |
| Financial charges | 65/66B | €89 | €0 | -€89 | -100% |
| Recurring financial charges | 65 | €89 | €0 | -€89 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€203 | -€1,358 | -€1,155 | -571% |
| Profit (loss) for the period | 9904 | -€203 | -€1,358 | -€1,155 | -571% |
| Profit (loss) for the period to be appropriated | 9905 | -€203 | -€1,358 | -€1,155 | -571% |
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 23 October 2026 via checked.be.