B.A. TECH: 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. TECH
Largest movements
- Stocks and contracts +€50,000
up €50,000 (+122%), from €40,942 to €90,942
- Receivables within one year -€47,174
down €47,174 (-58.1%), from €81,129 to €33,954
of which Trade receivables: -€46,214
- Tangible fixed assets +€16,423
up €16,423 (+187%), from €8,789 to €25,212
- Cash -€3,527
no longer reported in 2025 (was €3,527)
mainly Stocks and contracts (-€50,000) and Investment in fixed assets (net) (-€25,485)
- Short-term financial debts +€21,744
new in 2025: €21,744
- Profit (loss) carried forward -€17,141
down €17,141 (-18.5%), from €92,845 to €75,704
- Other debts +€10,000
new in 2025: €10,000
- Trade debts +€9,208
up €9,208 (+75.2%), from €12,238 to €21,446
- Tax, wage and social debts -€5,476
down €5,476 (-67.5%), from €8,109 to €2,633
of which Remuneration and social security: -€5,476
- Gross operating margin -€85,337
down €85,337 (-75.2%), from €113,507 to €28,169
- Staff costs -€66,601
down €66,601 (-66.8%), from €99,713 to €33,112
- Depreciation -€1,239
down €1,239 (-12.0%), from €10,301 to €9,062
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 | €136,255 | €151,977 | +€15,721 | +11.5% |
| Fixed assets | 21/28 | €10,658 | €27,081 | +€16,423 | +154% |
| Tangible fixed assets | 22/27 | €8,789 | €25,212 | +€16,423 | +187% |
| Furniture and vehicles | 24 | €8,789 | €25,212 | +€16,423 | +187% |
| Financial fixed assets | 28 | €1,869 | €1,869 | = | 0.0% |
| Current assets | 29/58 | €125,598 | €124,896 | -€702 | -0.6% |
| Stocks and contracts in progress | 3 | €40,942 | €90,942 | +€50,000 | +122% |
| Stocks | 30/36 | €40,942 | €90,942 | +€50,000 | +122% |
| Amounts receivable within one year | 40/41 | €81,129 | €33,954 | -€47,174 | -58.1% |
| Trade receivables | 40 | €76,871 | €30,657 | -€46,214 | -60.1% |
| Other amounts receivable | 41 | €4,257 | €3,297 | -€960 | -22.5% |
| Cash at bank and in hand | 54/58 | €3,527 | - | -€3,527 | |
| Total equity and liabilities | 10/49 | €136,255 | €151,977 | +€15,721 | +11.5% |
| Equity | 10/15 | €113,296 | €96,155 | -€17,141 | -15.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,845 | €75,704 | -€17,141 | -18.5% |
| Amounts payable | 17/49 | €22,959 | €55,822 | +€32,863 | +143% |
| Amounts payable within one year | 42/48 | €22,959 | €55,822 | +€32,863 | +143% |
| Current portion of amounts payable after more than one year | 42 | €2,613 | - | -€2,613 | |
| Financial debts | 43 | - | €21,744 | +€21,744 | |
| Credit institutions | 430/8 | - | €21,744 | +€21,744 | |
| Trade debts | 44 | €12,238 | €21,446 | +€9,208 | +75.2% |
| Suppliers | 440/4 | €12,238 | €21,446 | +€9,208 | +75.2% |
| Taxes, remuneration and social security | 45 | €8,109 | €2,633 | -€5,476 | -67.5% |
| Taxes | 450/3 | €247 | €247 | = | 0.0% |
| Remuneration and social security | 454/9 | €7,861 | €2,385 | -€5,476 | -69.7% |
| Other amounts payable | 47/48 | - | €10,000 | +€10,000 | |
| Remuneration, social security and pensions | 62 | €99,713 | €33,112 | -€66,601 | -66.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,301 | €9,062 | -€1,239 | -12.0% |
| Other operating charges | 640/8 | €21 | €169 | +€148 | +722% |
| Gross operating margin | 9900 | €113,507 | €28,169 | -€85,337 | -75.2% |
| Operating profit (loss) | 9901 | €3,472 | -€14,173 | -€17,645 | |
| Financial charges | 65/66B | €2,236 | €2,968 | +€731 | +32.7% |
| Recurring financial charges | 65 | €2,236 | €2,968 | +€731 | +32.7% |
| Profit (loss) for the period before taxes | 9903 | €1,236 | -€17,141 | -€18,377 | |
| Income taxes | 67/77 | €247 | - | -€247 | |
| Profit (loss) for the period | 9904 | €988 | -€17,141 | -€18,130 | |
| Profit (loss) for the period to be appropriated | 9905 | €988 | -€17,141 | -€18,130 |
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 25 October 2026 via checked.be.