B & A LEASE: 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 LEASE
Largest movements
- Tangible fixed assets +€27,112
up €27,112 (+39.1%), from €69,374 to €96,486
- Receivables within one year +€22,600
up €22,600 (+26.2%), from €86,353 to €108,953
of which Trade receivables: +€24,981
- Cash -€7,805
no longer reported in 2025 (was €7,805)
mainly Investment in fixed assets (net) (-€62,000) and Receivables within one year (-€22,600)
- Trade debts +€25,471
up €25,471 (+56.1%), from €45,389 to €70,860
- Profit (loss) carried forward +€20,238
up €20,238 (+33.0%), from €61,421 to €81,659
- Other debts -€10,500
down €10,500 (-39.0%), from €26,944 to €16,445
- Tax, wage and social debts +€5,279
up €5,279 (+352%), from €1,500 to €6,779
of which Remuneration and social security: +€6,240
- Depreciation -€17,015
down €17,015 (-32.8%), from €51,903 to €34,888
- Financial income -€12,800
down €12,800 (-58.7%), from €21,800 to €9,000
of which Financial income: -€12,800
- Gross operating margin +€4,510
up €4,510 (+9.6%), from €47,036 to €51,546
- Taxes -€4,230
no longer reported in 2025 (was €4,230)
- Other operating charges -€539
down €539 (-9.9%), from €5,463 to €4,924
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 | €197,954 | €239,860 | +€41,906 | +21.2% |
| Fixed assets | 21/28 | €69,424 | €96,536 | +€27,112 | +39.1% |
| Tangible fixed assets | 22/27 | €69,374 | €96,486 | +€27,112 | +39.1% |
| Furniture and vehicles | 24 | €69,374 | €96,486 | +€27,112 | +39.1% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €128,530 | €143,325 | +€14,795 | +11.5% |
| Amounts receivable within one year | 40/41 | €86,353 | €108,953 | +€22,600 | +26.2% |
| Trade receivables | 40 | €83,972 | €108,953 | +€24,981 | +29.7% |
| Other amounts receivable | 41 | €2,381 | - | -€2,381 | |
| Cash at bank and in hand | 54/58 | €7,805 | - | -€7,805 | |
| Deferred charges and accrued income | 490/1 | €34,372 | €34,372 | = | 0.0% |
| Total equity and liabilities | 10/49 | €197,954 | €239,860 | +€41,906 | +21.2% |
| Equity | 10/15 | €94,421 | €114,659 | +€20,238 | +21.4% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Capital | 10 | €30,000 | €30,000 | = | 0.0% |
| Issued capital | 100 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Legal reserve | 130 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,421 | €81,659 | +€20,238 | +33.0% |
| Amounts payable | 17/49 | €103,533 | €125,201 | +€21,668 | +20.9% |
| Amounts payable after more than one year | 17 | €29,700 | €29,700 | = | 0.0% |
| Other amounts payable | 178/9 | €29,700 | €29,700 | = | 0.0% |
| Amounts payable within one year | 42/48 | €73,833 | €95,501 | +€21,668 | +29.3% |
| Financial debts | 43 | - | €1,417 | +€1,417 | |
| Credit institutions | 430/8 | - | €1,417 | +€1,417 | |
| Trade debts | 44 | €45,389 | €70,860 | +€25,471 | +56.1% |
| Suppliers | 440/4 | €45,389 | €70,860 | +€25,471 | +56.1% |
| Taxes, remuneration and social security | 45 | €1,500 | €6,779 | +€5,279 | +352% |
| Taxes | 450/3 | €1,500 | €539 | -€961 | -64.1% |
| Remuneration and social security | 454/9 | - | €6,240 | +€6,240 | |
| Other amounts payable | 47/48 | €26,944 | €16,445 | -€10,500 | -39.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,903 | €34,888 | -€17,015 | -32.8% |
| Other operating charges | 640/8 | €5,463 | €4,924 | -€539 | -9.9% |
| Gross operating margin | 9900 | €47,036 | €51,546 | +€4,510 | +9.6% |
| Operating profit (loss) | 9901 | -€10,330 | €11,734 | +€22,065 | |
| Financial income | 75/76B | €21,800 | €9,000 | -€12,800 | -58.7% |
| Recurring financial income | 75 | €21,800 | €9,000 | -€12,800 | -58.7% |
| Non-recurring financial income | 76B | €21,800 | €9,000 | -€12,800 | -58.7% |
| Financial charges | 65/66B | €709 | €496 | -€213 | -30.0% |
| Recurring financial charges | 65 | €709 | €496 | -€213 | -30.0% |
| Profit (loss) for the period before taxes | 9903 | €10,761 | €20,238 | +€9,478 | +88.1% |
| Income taxes | 67/77 | €4,230 | - | -€4,230 | |
| Profit (loss) for the period | 9904 | €6,531 | €20,238 | +€13,707 | +210% |
| Profit (loss) for the period to be appropriated | 9905 | €6,531 | €20,238 | +€13,707 | +210% |
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 29 October 2026 via checked.be.