B & A Projects: 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 Projects
Largest movements
- Receivables after one year -€7,111
down €7,111 (-8.6%), from €82,498 to €75,386
- Cash +€3,218
up €3,218 (+2,016%), from €160 to €3,377
mainly Receivables after one year (+€7,111) and Receivables within one year (+€2,057)
- Receivables within one year -€2,057
down €2,057 (-24.2%), from €8,486 to €6,429
of which Trade receivables: -€1,850
- Trade debts -€2,872
down €2,872 (-36.3%), from €7,907 to €5,035
- Other debts -€2,000
down €2,000 (-66.7%), from €3,000 to €1,000
- Taxes -€9,425
down €9,425 (-100%), from €9,425 to €0
- Other operating charges +€942
up €942 (+518%), from €182 to €1,124
- Gross operating margin +€541
up €541 (+143%), from €377 to €918
- Financial charges +€78
up €78 (+29.0%), from €270 to €348
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 | €91,285 | €85,334 | -€5,951 | -6.5% |
| Fixed assets | 21/28 | €141 | €141 | = | 0.0% |
| Financial fixed assets | 28 | €141 | €141 | = | 0.0% |
| Current assets | 29/58 | €91,144 | €85,193 | -€5,951 | -6.5% |
| Amounts receivable after more than one year | 29 | €82,498 | €75,386 | -€7,111 | -8.6% |
| Other amounts receivable | 291 | €82,498 | €75,386 | -€7,111 | -8.6% |
| Amounts receivable within one year | 40/41 | €8,486 | €6,429 | -€2,057 | -24.2% |
| Trade receivables | 40 | €7,265 | €5,415 | -€1,850 | -25.5% |
| Other amounts receivable | 41 | €1,221 | €1,014 | -€207 | -17.0% |
| Cash at bank and in hand | 54/58 | €160 | €3,377 | +€3,218 | +2,016% |
| Total equity and liabilities | 10/49 | €91,285 | €85,334 | -€5,951 | -6.5% |
| Equity | 10/15 | €78,612 | €78,059 | -€554 | -0.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €65,260 | €65,260 | = | 0.0% |
| Non-distributable reserves | 130/1 | €26,260 | €26,260 | = | 0.0% |
| Reserves not available under the articles | 1311 | €26,260 | €26,260 | = | 0.0% |
| Distributable reserves | 133 | €39,000 | €39,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €952 | €399 | -€554 | -58.1% |
| Amounts payable | 17/49 | €12,672 | €7,275 | -€5,397 | -42.6% |
| Amounts payable within one year | 42/48 | €12,672 | €7,275 | -€5,397 | -42.6% |
| Trade debts | 44 | €7,907 | €5,035 | -€2,872 | -36.3% |
| Suppliers | 440/4 | €7,907 | €5,035 | -€2,872 | -36.3% |
| Taxes, remuneration and social security | 45 | €1,765 | €1,240 | -€525 | -29.7% |
| Taxes | 450/3 | €1,765 | €1,240 | -€525 | -29.7% |
| Other amounts payable | 47/48 | €3,000 | €1,000 | -€2,000 | -66.7% |
| Other operating charges | 640/8 | €182 | €1,124 | +€942 | +518% |
| Gross operating margin | 9900 | €377 | €918 | +€541 | +143% |
| Operating profit (loss) | 9901 | €195 | -€206 | -€401 | |
| Financial charges | 65/66B | €270 | €348 | +€78 | +29.0% |
| Recurring financial charges | 65 | €270 | €348 | +€78 | +29.0% |
| Profit (loss) for the period before taxes | 9903 | -€74 | -€554 | -€479 | -644% |
| Income taxes | 67/77 | €9,425 | €0 | -€9,425 | -100% |
| Profit (loss) for the period | 9904 | -€9,500 | -€554 | +€8,946 | +94.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,500 | -€554 | +€8,946 | +94.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.