B.A. RESOURCE: 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. RESOURCE
Largest movements
- Cash -€41,575
no longer reported in 2025 (was €41,575)
mainly Net result for the year (-€21,754) and Receivables after one year (-€19,027)
- Receivables after one year +€19,027
up €19,027 (+18.4%), from €103,559 to €122,587
- Receivables within one year -€6,044
down €6,044 (-51.0%), from €11,854 to €5,810
of which Trade receivables: -€6,044
- Profit (loss) carried forward -€21,754
down €21,754 (-16.3%), from €133,347 to €111,593
- Tax, wage and social debts -€7,500
no longer reported in 2025 (was €7,500)
- Turnover -€83,471
no longer reported in 2025 (was €83,471)
- Purchases and services -€74,378
no longer reported in 2025 (was €74,378)
- Gross operating margin -€42,391
down €42,391, from €16,711 to -€25,680
- Other operating charges -€4,971
down €4,971 (-95.2%), from €5,222 to €251
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €156,988 | €128,396 | -€28,592 | -18.2% |
| Current assets | 29/58 | €156,988 | €128,396 | -€28,592 | -18.2% |
| Amounts receivable after more than one year | 29 | €103,559 | €122,587 | +€19,027 | +18.4% |
| Other amounts receivable | 291 | €103,559 | €122,587 | +€19,027 | +18.4% |
| Amounts receivable within one year | 40/41 | €11,854 | €5,810 | -€6,044 | -51.0% |
| Trade receivables | 40 | €6,759 | €715 | -€6,044 | -89.4% |
| Other amounts receivable | 41 | €5,095 | €5,095 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €41,575 | - | -€41,575 | |
| Total equity and liabilities | 10/49 | €156,988 | €128,396 | -€28,592 | -18.2% |
| Equity | 10/15 | €149,488 | €127,734 | -€21,754 | -14.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €9,941 | €9,941 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €8,081 | €8,081 | = | 0.0% |
| Profit (loss) carried forward | 14 | €133,347 | €111,593 | -€21,754 | -16.3% |
| Amounts payable | 17/49 | €7,500 | €662 | -€6,838 | -91.2% |
| Amounts payable within one year | 42/48 | €7,500 | €662 | -€6,838 | -91.2% |
| Financial debts | 43 | - | €662 | +€662 | |
| Credit institutions | 430/8 | - | €662 | +€662 | |
| Taxes, remuneration and social security | 45 | €7,500 | - | -€7,500 | |
| Taxes | 450/3 | €7,500 | - | -€7,500 | |
| Turnover | 70 | €83,471 | - | -€83,471 | |
| Goods, raw materials, services and sundry goods | 60/61 | €74,378 | - | -€74,378 | |
| Other operating charges | 640/8 | €5,222 | €251 | -€4,971 | -95.2% |
| Gross operating margin | 9900 | €16,711 | -€25,680 | -€42,391 | |
| Operating profit (loss) | 9901 | €11,489 | -€25,931 | -€37,420 | |
| Financial income | 75/76B | €4,592 | €4,715 | +€123 | +2.7% |
| Recurring financial income | 75 | €4,592 | €4,715 | +€123 | +2.7% |
| Financial charges | 65/66B | €192 | €60 | -€132 | -68.8% |
| Recurring financial charges | 65 | €192 | €60 | -€132 | -68.8% |
| Profit (loss) for the period before taxes | 9903 | €15,889 | -€21,276 | -€37,165 | |
| Income taxes | 67/77 | - | €478 | +€478 | |
| Profit (loss) for the period | 9904 | €15,889 | -€21,754 | -€37,643 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,889 | -€21,754 | -€37,643 |
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 16 October 2026 via checked.be.