B.A TECH CONTRACTING: 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 CONTRACTING
Largest movements
- Stocks and contracts -€20,000
down €20,000 (-36.1%), from €55,400 to €35,400
- Receivables within one year +€12,405
up €12,405 (+22.5%), from €55,088 to €67,492
of which Trade receivables: +€16,765
- Cash -€1,754
no longer reported in 2025 (was €1,754)
mainly Trade debts (-€16,495) and Receivables within one year (-€12,405)
- Trade debts -€16,495
down €16,495 (-37.1%), from €44,439 to €27,944
- Short-term financial debts +€6,318
new in 2025: €6,318
- Profit (loss) carried forward +€1,965
up €1,965 (+3.7%), from €52,827 to €54,793
- Tax, wage and social debts -€1,137
down €1,137 (-23.1%), from €4,915 to €3,778
of which Remuneration and social security: -€1,792
- Staff costs -€37,362
down €37,362 (-46.8%), from €79,897 to €42,535
- Gross operating margin -€36,632
down €36,632 (-44.6%), from €82,095 to €45,463
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 | €112,241 | €102,892 | -€9,349 | -8.3% |
| Current assets | 29/58 | €112,241 | €102,892 | -€9,349 | -8.3% |
| Stocks and contracts in progress | 3 | €55,400 | €35,400 | -€20,000 | -36.1% |
| Stocks | 30/36 | €55,400 | €35,400 | -€20,000 | -36.1% |
| Amounts receivable within one year | 40/41 | €55,088 | €67,492 | +€12,405 | +22.5% |
| Trade receivables | 40 | €50,220 | €66,985 | +€16,765 | +33.4% |
| Other amounts receivable | 41 | €4,868 | €508 | -€4,360 | -89.6% |
| Cash at bank and in hand | 54/58 | €1,754 | - | -€1,754 | |
| Total equity and liabilities | 10/49 | €112,241 | €102,892 | -€9,349 | -8.3% |
| Equity | 10/15 | €62,887 | €64,853 | +€1,965 | +3.1% |
| Contributions | 10/11 | €8,200 | €8,200 | = | 0.0% |
| Contributions outside capital | 11 | €8,200 | €8,200 | = | 0.0% |
| Other | 1109/19 | €8,200 | €8,200 | = | 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 | €52,827 | €54,793 | +€1,965 | +3.7% |
| Amounts payable | 17/49 | €49,354 | €38,040 | -€11,314 | -22.9% |
| Amounts payable within one year | 42/48 | €49,354 | €38,040 | -€11,314 | -22.9% |
| Financial debts | 43 | - | €6,318 | +€6,318 | |
| Credit institutions | 430/8 | - | €6,318 | +€6,318 | |
| Trade debts | 44 | €44,439 | €27,944 | -€16,495 | -37.1% |
| Suppliers | 440/4 | €44,439 | €27,944 | -€16,495 | -37.1% |
| Taxes, remuneration and social security | 45 | €4,915 | €3,778 | -€1,137 | -23.1% |
| Taxes | 450/3 | €498 | €1,153 | +€655 | +132% |
| Remuneration and social security | 454/9 | €4,418 | €2,625 | -€1,792 | -40.6% |
| Remuneration, social security and pensions | 62 | €79,897 | €42,535 | -€37,362 | -46.8% |
| Other operating charges | 640/8 | €10 | - | -€10 | |
| Gross operating margin | 9900 | €82,095 | €45,463 | -€36,632 | -44.6% |
| Operating profit (loss) | 9901 | €2,188 | €2,928 | +€739 | +33.8% |
| Financial charges | 65/66B | €198 | €307 | +€110 | +55.5% |
| Recurring financial charges | 65 | €198 | €307 | +€110 | +55.5% |
| Profit (loss) for the period before taxes | 9903 | €1,991 | €2,621 | +€630 | +31.6% |
| Income taxes | 67/77 | €498 | €655 | +€157 | +31.6% |
| Profit (loss) for the period | 9904 | €1,493 | €1,965 | +€472 | +31.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,493 | €1,965 | +€472 | +31.6% |
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.