B & A SERVICES: what changed
Two fiscal 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 SERVICES
Largest movements
- Cash -€10,335
down €10,335 (-74.2%), from €13,924 to €3,590
mainly Tax, wage and social debts (-€6,615) and Net result for the year (-€6,172)
- Tangible fixed assets -€4,536
down €4,536 (-30.4%), from €14,927 to €10,391
- Deferred charges and accrued income -€561
no longer reported in 2025 (was €561)
- Tax, wage and social debts -€6,615
down €6,615 (-54.9%), from €12,043 to €5,429
of which Taxes: -€4,000
- Profit (loss) carried forward -€6,172
down €6,172 (-76.7%), from -€8,052 to -€14,224
- Other debts -€5,499
down €5,499 (-29.8%), from €18,425 to €12,925
- Trade debts +€2,679
up €2,679 (+82.7%), from €3,240 to €5,919
- Turnover -€105,644
no longer reported in 2025 (was €105,644)
- Purchases and services -€97,657
no longer reported in 2025 (was €97,657)
- Gross operating margin -€15,070
down €15,070 (-60.9%), from €24,733 to €9,663
- Taxes -€3,088
no longer reported in 2025 (was €3,088)
- Staff costs +€1,407
up €1,407 (+27.8%), from €5,068 to €6,474
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.
Cash bridge derived
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 | €33,717 | €18,109 | -€15,607 | -46.3% |
| Fixed assets | 21/28 | €14,927 | €10,391 | -€4,536 | -30.4% |
| Tangible fixed assets | 22/27 | €14,927 | €10,391 | -€4,536 | -30.4% |
| Furniture and vehicles | 24 | €14,927 | €10,391 | -€4,536 | -30.4% |
| Current assets | 29/58 | €18,790 | €7,719 | -€11,071 | -58.9% |
| Amounts receivable within one year | 40/41 | €4,305 | €4,129 | -€176 | -4.1% |
| Trade receivables | 40 | €2,641 | €4,034 | +€1,393 | +52.7% |
| Other amounts receivable | 41 | €1,664 | €95 | -€1,569 | -94.3% |
| Cash at bank and in hand | 54/58 | €13,924 | €3,590 | -€10,335 | -74.2% |
| Deferred charges and accrued income | 490/1 | €561 | - | -€561 | |
| Total equity and liabilities | 10/49 | €33,717 | €18,109 | -€15,607 | -46.3% |
| Equity | 10/15 | €8 | -€6,164 | -€6,172 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€8,052 | -€14,224 | -€6,172 | -76.7% |
| Amounts payable | 17/49 | €33,708 | €24,273 | -€9,435 | -28.0% |
| Amounts payable within one year | 42/48 | €33,708 | €24,273 | -€9,435 | -28.0% |
| Trade debts | 44 | €3,240 | €5,919 | +€2,679 | +82.7% |
| Suppliers | 440/4 | €3,240 | €5,919 | +€2,679 | +82.7% |
| Taxes, remuneration and social security | 45 | €12,043 | €5,429 | -€6,615 | -54.9% |
| Taxes | 450/3 | €7,239 | €3,239 | -€4,000 | -55.3% |
| Remuneration and social security | 454/9 | €4,804 | €2,190 | -€2,615 | -54.4% |
| Other amounts payable | 47/48 | €18,425 | €12,925 | -€5,499 | -29.8% |
| Turnover | 70 | €105,644 | - | -€105,644 | |
| Goods, raw materials, services and sundry goods | 60/61 | €97,657 | - | -€97,657 | |
| Remuneration, social security and pensions | 62 | €5,068 | €6,474 | +€1,407 | +27.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,249 | €5,759 | +€510 | +9.7% |
| Other operating charges | 640/8 | €4,241 | €3,431 | -€810 | -19.1% |
| Gross operating margin | 9900 | €24,733 | €9,663 | -€15,070 | -60.9% |
| Operating profit (loss) | 9901 | €10,175 | -€6,001 | -€16,175 | |
| Financial income | 75/76B | €9 | €1 | -€9 | -94.5% |
| Recurring financial income | 75 | €9 | €1 | -€9 | -94.5% |
| Financial charges | 65/66B | €329 | €172 | -€157 | -47.6% |
| Recurring financial charges | 65 | €329 | €172 | -€157 | -47.6% |
| Profit (loss) for the period before taxes | 9903 | €9,855 | -€6,172 | -€16,027 | |
| Income taxes | 67/77 | €3,088 | - | -€3,088 | |
| Profit (loss) for the period | 9904 | €6,767 | -€6,172 | -€12,939 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,767 | -€6,172 | -€12,939 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.