B.A. ICT: 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.
B.A. ICT
Largest movements
- Receivables within one year -€17,676
down €17,676 (-48.2%), from €36,658 to €18,983
of which Other amounts receivable: -€32,226
- Cash -€12,140
down €12,140 (-14.1%), from €86,359 to €74,219
mainly Contributions, distributions and other (-€115,000) and Debts after one year (-€6,782)
- Tangible fixed assets -€11,528
down €11,528 (-27.4%), from €42,134 to €30,607
of which Furniture and vehicles: -€11,828
- Profit (loss) carried forward -€75,312
down €75,312 (-62.8%), from €119,919 to €44,607
- Other debts +€35,874
new in 2025: €35,874
- Debts after one year -€6,782
down €6,782 (-92.2%), from €7,357 to €575
- Tax, wage and social debts +€4,283
up €4,283 (+39.3%), from €10,892 to €15,175
- Gross operating margin +€13,433
up €13,433 (+25.4%), from €52,896 to €66,329
- Turnover +€13,370
up €13,370 (+12.5%), from €106,575 to €119,945
- Taxes +€3,087
up €3,087 (+29.5%), from €10,447 to €13,534
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 | €165,152 | €123,809 | -€41,343 | -25.0% |
| Fixed assets | 21/28 | €42,134 | €30,607 | -€11,528 | -27.4% |
| Tangible fixed assets | 22/27 | €42,134 | €30,607 | -€11,528 | -27.4% |
| Land and buildings | 22 | €4,892 | €4,392 | -€500 | -10.2% |
| Plant, machinery and equipment | 23 | €2,133 | €2,933 | +€801 | +37.6% |
| Furniture and vehicles | 24 | €35,110 | €23,282 | -€11,828 | -33.7% |
| Current assets | 29/58 | €123,017 | €93,202 | -€29,816 | -24.2% |
| Amounts receivable within one year | 40/41 | €36,658 | €18,983 | -€17,676 | -48.2% |
| Trade receivables | 40 | €3,304 | €17,854 | +€14,551 | +440.4% |
| Other amounts receivable | 41 | €33,354 | €1,128 | -€32,226 | -96.6% |
| Cash at bank and in hand | 54/58 | €86,359 | €74,219 | -€12,140 | -14.1% |
| Total equity and liabilities | 10/49 | €165,152 | €123,809 | -€41,343 | -25.0% |
| Equity | 10/15 | €140,324 | €65,012 | -€75,312 | -53.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Outside capital | 11 | - | €18,550 | +€18,550 | |
| Share premium | 1100/10 | - | €18,550 | +€18,550 | |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €119,919 | €44,607 | -€75,312 | -62.8% |
| Amounts payable | 17/49 | €24,828 | €58,797 | +€33,969 | +136.8% |
| Amounts payable after more than one year | 17 | €7,357 | €575 | -€6,782 | -92.2% |
| Financial debts | 170/4 | €7,357 | €575 | -€6,782 | -92.2% |
| Amounts payable within one year | 42/48 | €17,471 | €58,222 | +€40,751 | +233.2% |
| Current portion of amounts payable after more than one year | 42 | €6,579 | €6,782 | +€203 | +3.1% |
| Trade debts | 44 | - | €391 | +€391 | |
| Suppliers | 440/4 | - | €391 | +€391 | |
| Taxes, remuneration and social security | 45 | €10,892 | €15,175 | +€4,283 | +39.3% |
| Taxes | 450/3 | €10,892 | €15,175 | +€4,283 | +39.3% |
| Other amounts payable | 47/48 | - | €35,874 | +€35,874 | |
| Turnover | 70 | €106,575 | €119,945 | +€13,370 | +12.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €55,562 | €55,492 | -€70 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,939 | €13,460 | +€521 | +4.0% |
| Other operating charges | 640/8 | €459 | €400 | -€59 | -12.9% |
| Gross operating margin | 9900 | €52,896 | €66,329 | +€13,433 | +25.4% |
| Operating profit (loss) | 9901 | €39,498 | €52,469 | +€12,971 | +32.8% |
| Financial income | 75/76B | €215 | €1,329 | +€1,114 | +517.1% |
| Recurring financial income | 75 | €215 | €1,329 | +€1,114 | +517.1% |
| Financial charges | 65/66B | €740 | €575 | -€165 | -22.3% |
| Recurring financial charges | 65 | €740 | €575 | -€165 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | €38,973 | €53,223 | +€14,250 | +36.6% |
| Income taxes | 67/77 | €10,447 | €13,534 | +€3,087 | +29.5% |
| Profit (loss) for the period | 9904 | €28,526 | €39,688 | +€11,163 | +39.1% |
| Profit (loss) for the period to be appropriated | 9905 | €28,526 | €39,688 | +€11,163 | +39.1% |
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 6 October 2026 via checked.be.