B.A. INTERIEUR: 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. INTERIEUR
Largest movements
- Tangible fixed assets -€102,565
down €102,565 (-16.1%), from €637,077 to €534,511
- Receivables within one year +€50,923
up €50,923 (+73.5%), from €69,267 to €120,190
of which Trade receivables: +€53,521
- Cash +€17,799
up €17,799 (+76.4%), from €23,310 to €41,108
mainly Depreciation (+€101,939) and Net result for the year (+€26,592)
- Debts after one year -€41,975
down €41,975 (-19.8%), from €212,387 to €170,412
- Profit (loss) carried forward +€28,205
no longer reported in 2025 (was -€28,205)
- Trade debts -€25,986
down €25,986 (-62.5%), from €41,564 to €15,579
- Tax, wage and social debts +€15,499
up €15,499 (+250%), from €6,200 to €21,699
of which Remuneration and social security: +€9,669
- Gross operating margin +€73,692
up €73,692 (+44.9%), from €164,084 to €237,776
- Staff costs +€25,350
up €25,350 (+37.5%), from €67,645 to €92,995
- Other operating charges -€5,330
down €5,330 (-45.2%), from €11,790 to €6,459
- Depreciation -€3,154
down €3,154 (-3.0%), from €105,092 to €101,939
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 | €780,193 | €741,238 | -€38,955 | -5.0% |
| Fixed assets | 21/28 | €637,201 | €534,635 | -€102,565 | -16.1% |
| Tangible fixed assets | 22/27 | €637,077 | €534,511 | -€102,565 | -16.1% |
| Land and buildings | 22 | €365,622 | €328,274 | -€37,348 | -10.2% |
| Plant, machinery and equipment | 23 | €203,514 | €166,638 | -€36,877 | -18.1% |
| Furniture and vehicles | 24 | €67,940 | €39,600 | -€28,341 | -41.7% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €142,992 | €206,602 | +€63,610 | +44.5% |
| Stocks and contracts in progress | 3 | €45,000 | €40,000 | -€5,000 | -11.1% |
| Stocks | 30/36 | €45,000 | €40,000 | -€5,000 | -11.1% |
| Amounts receivable within one year | 40/41 | €69,267 | €120,190 | +€50,923 | +73.5% |
| Trade receivables | 40 | €64,772 | €118,294 | +€53,521 | +82.6% |
| Other amounts receivable | 41 | €4,495 | €1,897 | -€2,598 | -57.8% |
| Cash at bank and in hand | 54/58 | €23,310 | €41,108 | +€17,799 | +76.4% |
| Deferred charges and accrued income | 490/1 | €5,415 | €5,304 | -€111 | -2.1% |
| Total equity and liabilities | 10/49 | €780,193 | €741,238 | -€38,955 | -5.0% |
| Equity | 10/15 | €291,737 | €318,329 | +€26,592 | +9.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €313,741 | €312,129 | -€1,612 | -0.5% |
| Tax-exempt reserves | 132 | €3,371 | €1,437 | -€1,934 | -57.4% |
| Distributable reserves | 133 | €310,371 | €310,692 | +€322 | +0.1% |
| Profit (loss) carried forward | 14 | -€28,205 | - | +€28,205 | |
| Provisions and deferred taxes | 16 | €843 | €359 | -€483 | -57.4% |
| Deferred taxes | 168 | €843 | €359 | -€483 | -57.4% |
| Amounts payable | 17/49 | €487,613 | €422,549 | -€65,064 | -13.3% |
| Amounts payable after more than one year | 17 | €212,387 | €170,412 | -€41,975 | -19.8% |
| Financial debts | 170/4 | €212,387 | €170,412 | -€41,975 | -19.8% |
| Amounts payable within one year | 42/48 | €275,226 | €252,138 | -€23,088 | -8.4% |
| Current portion of amounts payable after more than one year | 42 | €46,880 | €42,032 | -€4,849 | -10.3% |
| Trade debts | 44 | €41,564 | €15,579 | -€25,986 | -62.5% |
| Suppliers | 440/4 | €41,564 | €15,579 | -€25,986 | -62.5% |
| Taxes, remuneration and social security | 45 | €6,200 | €21,699 | +€15,499 | +250% |
| Taxes | 450/3 | €3,610 | €9,440 | +€5,829 | +161% |
| Remuneration and social security | 454/9 | €2,590 | €12,259 | +€9,669 | +373% |
| Other amounts payable | 47/48 | €180,581 | €172,829 | -€7,752 | -4.3% |
| Remuneration, social security and pensions | 62 | €67,645 | €92,995 | +€25,350 | +37.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €105,092 | €101,939 | -€3,154 | -3.0% |
| Other operating charges | 640/8 | €11,790 | €6,459 | -€5,330 | -45.2% |
| Non-recurring operating charges | 66A | - | €627 | +€627 | |
| Gross operating margin | 9900 | €164,084 | €237,776 | +€73,692 | +44.9% |
| Operating profit (loss) | 9901 | -€20,443 | €35,757 | +€56,199 | |
| Financial income | 75/76B | €237 | €509 | +€272 | +115% |
| Recurring financial income | 75 | €237 | €509 | +€272 | +115% |
| Financial charges | 65/66B | €6,721 | €4,565 | -€2,156 | -32.1% |
| Recurring financial charges | 65 | €6,721 | €4,565 | -€2,156 | -32.1% |
| Profit (loss) for the period before taxes | 9903 | -€26,927 | €31,700 | +€58,627 | |
| Transfer from deferred taxes | 780 | €483 | €483 | = | 0.0% |
| Income taxes | 67/77 | €3,695 | €5,591 | +€1,896 | +51.3% |
| Profit (loss) for the period | 9904 | -€30,138 | €26,592 | +€56,731 | |
| Transfer from tax-exempt reserves | 789 | €1,934 | €1,934 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,205 | €28,526 | +€56,731 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.