B.A.Performances: 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.Performances
Largest movements
- Cash +€16,255
up €16,255 (+87.2%), from €18,651 to €34,906
mainly Net result for the year (+€13,563) and Depreciation (+€7,200)
- Tangible fixed assets -€7,200
down €7,200 (-45.0%), from €16,000 to €8,800
of which Leasing and similar rights: -€6,800
- Receivables within one year -€1,177
down €1,177 (-73.1%), from €1,609 to €433
of which Trade receivables: -€844
- Reserves +€13,563
up €13,563 (+36.8%), from €36,860 to €50,423
of which Non-distributable reserves: +€13,563
- Other debts -€8,549
down €8,549 (-90.5%), from €9,446 to €897
- Tax, wage and social debts +€6,623
up €6,623 (+104%), from €6,370 to €12,993
- Current portion of long-term debt -€3,198
no longer reported in 2025 (was €3,198)
- Gross operating margin -€33,947
down €33,947 (-53.0%), from €64,100 to €30,152
- Taxes -€10,721
down €10,721 (-55.7%), from €19,255 to €8,534
- Other operating charges -€734
down €734 (-54.6%), from €1,344 to €610
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 | €58,183 | €66,106 | +€7,923 | +13.6% |
| Fixed assets | 21/28 | €16,500 | €9,300 | -€7,200 | -43.6% |
| Tangible fixed assets | 22/27 | €16,000 | €8,800 | -€7,200 | -45.0% |
| Furniture and vehicles | 24 | €700 | €300 | -€400 | -57.1% |
| Leasing and similar rights | 25 | €15,300 | €8,500 | -€6,800 | -44.4% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €41,682 | €56,805 | +€15,123 | +36.3% |
| Stocks and contracts in progress | 3 | €18,013 | €18,013 | = | 0.0% |
| Stocks | 30/36 | €18,013 | €18,013 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,609 | €433 | -€1,177 | -73.1% |
| Trade receivables | 40 | €844 | - | -€844 | |
| Other amounts receivable | 41 | €765 | €433 | -€333 | -43.5% |
| Cash at bank and in hand | 54/58 | €18,651 | €34,906 | +€16,255 | +87.2% |
| Deferred charges and accrued income | 490/1 | €3,408 | €3,453 | +€45 | +1.3% |
| Total equity and liabilities | 10/49 | €58,183 | €66,106 | +€7,923 | +13.6% |
| Equity | 10/15 | €35,083 | €48,645 | +€13,563 | +38.7% |
| Contributions | 10/11 | €18,599 | €18,599 | = | 0.0% |
| Reserves | 13 | €36,860 | €50,423 | +€13,563 | +36.8% |
| Non-distributable reserves | 130/1 | €35,000 | €48,563 | +€13,563 | +38.8% |
| Reserves not available under the articles | 1311 | €35,000 | €48,563 | +€13,563 | +38.8% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,377 | -€20,377 | = | 0.0% |
| Amounts payable | 17/49 | €23,100 | €17,460 | -€5,640 | -24.4% |
| Amounts payable within one year | 42/48 | €23,100 | €17,460 | -€5,640 | -24.4% |
| Current portion of amounts payable after more than one year | 42 | €3,198 | - | -€3,198 | |
| Trade debts | 44 | €4,085 | €3,570 | -€515 | -12.6% |
| Suppliers | 440/4 | €4,085 | €3,570 | -€515 | -12.6% |
| Taxes, remuneration and social security | 45 | €6,370 | €12,993 | +€6,623 | +104% |
| Taxes | 450/3 | €6,370 | €12,993 | +€6,623 | +104% |
| Other amounts payable | 47/48 | €9,446 | €897 | -€8,549 | -90.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,739 | €7,200 | -€539 | -7.0% |
| Other operating charges | 640/8 | €1,344 | €610 | -€734 | -54.6% |
| Gross operating margin | 9900 | €64,100 | €30,152 | -€33,947 | -53.0% |
| Operating profit (loss) | 9901 | €55,017 | €22,342 | -€32,675 | -59.4% |
| Financial income | 75/76B | €22 | - | -€22 | |
| Recurring financial income | 75 | €22 | - | -€22 | |
| Financial charges | 65/66B | €565 | €246 | -€319 | -56.5% |
| Recurring financial charges | 65 | €565 | €246 | -€319 | -56.5% |
| Profit (loss) for the period before taxes | 9903 | €54,474 | €22,096 | -€32,377 | -59.4% |
| Income taxes | 67/77 | €19,255 | €8,534 | -€10,721 | -55.7% |
| Profit (loss) for the period | 9904 | €35,219 | €13,563 | -€21,656 | -61.5% |
| Profit (loss) for the period to be appropriated | 9905 | €35,219 | €13,563 | -€21,656 | -61.5% |
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 24 October 2026 via checked.be.