B.A. PARACHEVEMENT: what changed
What changed
B.A. PARACHEVEMENT
NACE 41.001, General construction of residential buildings
filed annual accounts (NBB)
Net result for the year
-€7,985
2024 · €4,700-€12,685
Equity
€8,367
2024 · €16,351-€7,985
Cash
€302
2024 · €153+€149
Balance sheet total
€13,771
2024 · €24,269-€10,497
Largest movements
Assets
- Receivables within one year -€7,773
down €7,773 (-50.9%), from €15,278 to €7,505
of which Trade receivables: -€4,820
- Tangible fixed assets -€5,039
down €5,039 (-58.5%), from €8,620 to €3,581
- Deferred charges and accrued income +€2,204
new in 2025: €2,204
Equity and liabilities
- Profit (loss) carried forward -€7,985
down €7,985, from €6,351 to -€1,633
- Trade debts -€2,513
down €2,513 (-31.7%), from €7,917 to €5,405
Income statement
- Gross operating margin -€8,694
down €8,694 (-89.0%), from €9,773 to €1,079
- Other operating charges +€3,925
up €3,925 (+6,153%), from €64 to €3,989
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€4,700
Gross operating margin
-€8,694
Depreciation
-€0
Other operating charges
-€3,925
Financial income
-€91
Financial charges
+€26
Result 2025
-€7,985
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€110
Investment
+€39
Financing
€0
Cash 2024
€153
From operations (derived)
+€110
Net result for the year
-€7,985
Depreciation
+€5,039
Receivables within one year
+€7,773
Deferred charges and accrued income
-€2,204
Trade debts
-€2,513
Investment (derived)
+€39
Investment in fixed assets (net)
+€39
Cash 2025
€302
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,269 | €13,771 | -€10,497 | -43.3% |
| Fixed assets | 21/28 | €8,838 | €3,760 | -€5,078 | -57.5% |
| Tangible fixed assets | 22/27 | €8,620 | €3,581 | -€5,039 | -58.5% |
| Furniture and vehicles | 24 | €8,620 | €3,581 | -€5,039 | -58.5% |
| Financial fixed assets | 28 | €218 | €179 | -€39 | -18.0% |
| Current assets | 29/58 | €15,431 | €10,012 | -€5,419 | -35.1% |
| Amounts receivable within one year | 40/41 | €15,278 | €7,505 | -€7,773 | -50.9% |
| Trade receivables | 40 | €5,500 | €680 | -€4,820 | -87.6% |
| Other amounts receivable | 41 | €9,778 | €6,825 | -€2,953 | -30.2% |
| Cash at bank and in hand | 54/58 | €153 | €302 | +€149 | +97.4% |
| Deferred charges and accrued income | 490/1 | - | €2,204 | +€2,204 | |
| Total equity and liabilities | 10/49 | €24,269 | €13,771 | -€10,497 | -43.3% |
| Equity | 10/15 | €16,351 | €8,367 | -€7,985 | -48.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,351 | -€1,633 | -€7,985 | |
| Amounts payable | 17/49 | €7,917 | €5,405 | -€2,513 | -31.7% |
| Amounts payable within one year | 42/48 | €7,917 | €5,405 | -€2,513 | -31.7% |
| Trade debts | 44 | €7,917 | €5,405 | -€2,513 | -31.7% |
| Suppliers | 440/4 | €7,917 | €5,405 | -€2,513 | -31.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,039 | €5,039 | +€0 | 0.0% |
| Other operating charges | 640/8 | €64 | €3,989 | +€3,925 | +6,153% |
| Gross operating margin | 9900 | €9,773 | €1,079 | -€8,694 | -89.0% |
| Operating profit (loss) | 9901 | €4,671 | -€7,949 | -€12,619 | |
| Financial income | 75/76B | €196 | €105 | -€91 | -46.5% |
| Recurring financial income | 75 | €196 | €105 | -€91 | -46.5% |
| Financial charges | 65/66B | €166 | €141 | -€26 | -15.4% |
| Recurring financial charges | 65 | €166 | €141 | -€26 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €4,700 | -€7,985 | -€12,685 | |
| Profit (loss) for the period | 9904 | €4,700 | -€7,985 | -€12,685 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,700 | -€7,985 | -€12,685 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.