BA AUTO DESIGN: 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.
BA AUTO DESIGN
Largest movements
- Stocks and contracts +€13,799
new in 2025: €13,799
- Receivables within one year +€2,416
up €2,416 (+120.0%), from €2,014 to €4,430
- Tangible fixed assets -€1,331
down €1,331 (-40.6%), from €3,275 to €1,944
- Cash -€238
down €238 (-80.7%), from €295 to €57
mainly Stocks and contracts (-€13,799) and Receivables within one year (-€2,416)
- Other debts +€14,402
up €14,402 (+32.2%), from €44,708 to €59,110
- Trade debts +€241
up €241 (+151.5%), from €159 to €400
- Depreciation -€4,608
down €4,608 (-87.7%), from €5,256 to €648
- Other operating charges +€3,412
up €3,412 (+881.0%), from €387 to €3,800
- Gross operating margin -€1,352
down €1,352 (-22.7%), from €5,954 to €4,602
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 | €5,584 | €20,230 | +€14,646 | +262.3% |
| Fixed assets | 21/28 | €3,275 | €1,944 | -€1,331 | -40.6% |
| Tangible fixed assets | 22/27 | €3,275 | €1,944 | -€1,331 | -40.6% |
| Furniture and vehicles | 24 | €3,275 | €1,944 | -€1,331 | -40.6% |
| Current assets | 29/58 | €2,309 | €18,286 | +€15,977 | +692.0% |
| Stocks and contracts in progress | 3 | - | €13,799 | +€13,799 | |
| Stocks | 30/36 | - | €13,799 | +€13,799 | |
| Amounts receivable within one year | 40/41 | €2,014 | €4,430 | +€2,416 | +120.0% |
| Other amounts receivable | 41 | €2,014 | €4,430 | +€2,416 | +120.0% |
| Cash at bank and in hand | 54/58 | €295 | €57 | -€238 | -80.7% |
| Total equity and liabilities | 10/49 | €5,584 | €20,230 | +€14,646 | +262.3% |
| Equity | 10/15 | -€39,283 | -€39,280 | +€3 | 0.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,283 | -€49,280 | +€3 | 0.0% |
| Amounts payable | 17/49 | €44,867 | €59,510 | +€14,643 | +32.6% |
| Amounts payable within one year | 42/48 | €44,867 | €59,510 | +€14,643 | +32.6% |
| Trade debts | 44 | €159 | €400 | +€241 | +151.5% |
| Suppliers | 440/4 | €159 | €400 | +€241 | +151.5% |
| Other amounts payable | 47/48 | €44,708 | €59,110 | +€14,402 | +32.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,256 | €648 | -€4,608 | -87.7% |
| Other operating charges | 640/8 | €387 | €3,800 | +€3,412 | +881.0% |
| Gross operating margin | 9900 | €5,954 | €4,602 | -€1,352 | -22.7% |
| Operating profit (loss) | 9901 | €311 | €154 | -€157 | -50.4% |
| Financial charges | 65/66B | €135 | €151 | +€16 | +11.7% |
| Recurring financial charges | 65 | €135 | €151 | +€16 | +11.7% |
| Profit (loss) for the period before taxes | 9903 | €176 | €3 | -€172 | -98.1% |
| Profit (loss) for the period | 9904 | €176 | €3 | -€172 | -98.1% |
| Profit (loss) for the period to be appropriated | 9905 | €176 | €3 | -€172 | -98.1% |
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.